INTERNATIONALFINANCIALREPORT 2020

CONTENTSCONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5FOREWORD

6YEAR IN REVIEW

8COVID-19 CRISIS FUND INCOME AND EXPENSES

9

TREASURER’S REPORT

10 AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS
12
13
14
17

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
19
21
28
33
36

Basis of Reporting
Notes to the Statement of Financial Activities
Notes to the Statement of Financial Position
Ratios and Sectorial Information
Other Information

39 FINANCES BY COUNTRY

International Financial Report 2020 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDNETHERLANDS*UNITED
KINGDOM*BELGIUM*

BELARUSGERMANY*CZECHREPUBLIC*BOSNIASWITZERLAND*HERZEGOVINAFRANCE*SERBIAITALY*UKRAINE*UZBEKISTAN*GEORGIAARMENIA* AZERBAIJANSPAIN*

USA*

TURKEYGREECE*
TUNISIASYRIA*LEBANON*
PALESTINE*IRAQ*JORDAN*LIBYA*EGYPT

MEXICO*MALI*HAITI*

GUATEMALA*HONDURAS*EL SALVADORNIGER*NICARAGUAGUINEA-BISSAU*GUINEA*

BURKINA
FASO*

BENIN
NIGERIA*CÔTE
D’IVOIRE*
GHANA
LIBERIA*COSTA RICA*

SIERRA LEONE*VENEZUELA*

COLOMBIA*ERITREAYEMEN*SUDAN*CHAD*

SENEGAL*CAMEROON*CENTRAL
AFRICANREPUBLIC*ETHIOPIA*

SOUTH
SUDAN*UGANDA*KENYA*ECUADOR*DEMOCRATIC
REPUBLIC OFCONGO*SOMALIA AND
SOMALILAND*BURUNDITANZANIA*BRAZIL*PERU*

ANGOLA

MALAWI

BOLIVIA*NAMIBIA

MADAGASCARZIMBABWE*
MOZAMBIQUE*
ESWATINI*
SOUTH
AFRICA*

2 Médecins Sans Frontières

IRAN*

RUSSIA*KYRGYZSTAN*

40

AFGHANISTAN

58

LIBYA

40

BALKANS59

MALAWI41

BANGLADESH59

MALAYSIA

41

BELARUS

60

MALI

42

BELGIUM

60

MEXICO

42

BOLIVIA61

MOZAMBIQUE

43

BRAZIL

61

MYANMAR

43

BURKINA FASO

62

NIGER

44

BURUNDI62

NIGERIA44

CAMBODIA63

PAKISTAN45

CAMEROON

63

PALESTINE

45

CENTRAL
AFRICANREPUBLIC64

PAPUA NEWGUINEA

46

CHAD

64

PERU

46

COLOMBIA

65

PHILIPPINES

47

CÔTE D’IVOIRE

65

RUSSIA47

DEMOCRATICPEOPLE’S
REPUBLIC
OF KOREA

66

SEARCHAND RESCUEOPERATIONS

66

SIERRA LEONE67

SOMALIA AND
SOMALILAND

67

SOUTH AFRICA

68

SOUTH SUDAN

68

SPAIN

69

SUDAN

69

SYRIA

70

TAJIKISTAN70

TANZANIA

71

THAILAND71

TUNISIA72

TURKEY72

UGANDA73

UKRAINE

73

UNITED STATES74UZBEKISTAN74

VENEZUELA

75

YEMEN

75

ZIMBABWE76

OTHER
COUNTRIES/REGIONS AND
TRANSVERSALACTIVITIES48

DEMOCRATIC
REPUBLIC
OF CONGO

48

EGYPT

49

EL SALVADOR

49

ESWATINI

50

ETHIOPIA50

FRANCE

51

GREECE51

GUINEA

52

GUINEA-BISSAU

52

HAITI

53

HONDURAS

53

INDIA

54

INDONESIA

54

IRAN

55

IRAQ

55

ITALY

56

JORDAN

56

KENYA

57

KYRGYZSTAN

57

LEBANON58

LIBERIADPR KOREATAJIKISTAN*
JAPAN*
AFGHANISTAN*NEPAL

PAKISTAN*

INDIA*BANGLADESH*
MYANMAR*

VIETNAMLAOS*

HONG KONGSAR*

THAILANDCAMBODIA

PHILIPPINES*

MALAYSIA*INDONESIA*

NAURU

PAPUA
NEW GUINEA*Countries/regions in blue have a total expenditure of less than
€500,000 and are included in ‘other countries/regions’.
*Countries/regions where MSF responded to COVID-19 in 2020.

International Financial Report 2020 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2020

Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2020. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies of Swiss GAAP
FER/RPC, which are set out in Note 1.1. to the Financial Statements.

OBJECTIVES AND POLICIESMSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2020, health professionals, logistics specialists and administrative
staff of all nationalities carried out 6,027 assignments, to work withmore than 37,750 locally hired staff* working in medical programmesin over 85 countries.

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

ORGANISATIONAL STRUCTURE
MSF is a non-profit, self-governed organisation. Founded in Paris, France in
1971, MSF today is a worldwide movement of associations, with offices allover the world. Specialised organisations – called satellites – are in charge of
specific activities such as humanitarian relief supplies, epidemiological andmedical research studies, and research on humanitarian and social action.
In 2011, MSF’s international governance structure was reformed. MSF
International was registered in Switzerland and in December 2011 thefirst annual MSF International General Assembly (IGA) was held. In
subsequent years, the IGA would be held in June. The IGA comprises
two representatives of each MSF association, two representatives electedby the individual members of MSF International, and the International
President. The IGA is the highest authority of MSF International and is
responsible for safeguarding MSF’s medical humanitarian mission, andproviding strategic orientation to all MSF entities.
The International Board acts on behalf of, and is accountable to, theIGA. It is made up of representatives of MSF’s operational directorates aswell as a group elected by the IGA, and is chaired by the International
President. The International Board prepares and presents theinternational combined Financial Statements to the IGA for approval.
*full time equivalent

ALL THOSE WORKING WITH MSF AGREE TO ABIDE BY THE PRINCIPLES
OF THE CHARTER OF MSF AS FOLLOWS:THE CHARTER OF MÉDECINS SANS FRONTIÈRES
Médecins Sans Frontières is a private international association. The association is made up mainlyof doctors and health sector workers and is also open to all other professions that might help inachieving its aims. All of its members agree to honour the following principles:Médecins Sans Frontières provides assistance topopulations in distress, to victims of natural or
man-made disasters and to victims of armed conflict.
They do so irrespective of race, religion, creed orpolitical convictions.
 édecins Sans Frontières observes neutrality andM
impartiality in the name of universal medical ethics andthe right to humanitarian assistance and claims full andunhindered freedom in the exercise of its functions.

4 Médecins Sans Frontières

Members undertake to respect their professional codeof ethics and to maintain complete independence fromall political, economic or religious powers.
As volunteers, members understand the risks anddangers of the missions they carry out and make noclaim for themselves or their assigns for any form ofcompensation other than that which the association
might be able to afford them.

FOREWORD

FOREWORD
The spread of COVID-19 around the world presented MSF withextraordinary challenges in 2020. It also exposed the weaknessesof many health systems and exacerbated the suffering of people incountries where we were already working before the pandemic. As
the epicentre of the global public health crisis shifted, we lent ourexpertise in emergency response and infectious disease control
to health authorities and medical staff in certain countries for the
first time in our history.
Although we had to suspend our services in some locations, therelentless commitment and efforts of our teams allowed us – for themost part – to ensure that the communities we serve could still haveaccess to surgery, mother and child care, vaccinations and treatment
for other infectious and non-communicable diseases.
We learned valuable lessons too. In any given year, our staff originate
from, and move between, more than 140 countries, with locally
hired professionals making up nearly 80 per cent of our workforce. In
mid-March, the closing of international borders and strict quarantine
measures prevented MSF doctors, nurses, technical specialists andsupport staff from joining or replacing colleagues in the field. Our
projects had to manage and mitigate substantial staff shortages,
notably in humanitarian crisis settings and conflict zones such as
Bangladesh, Nigeria and Yemen. Despite the difficulties, this situation
provided an opportunity to accelerate the ongoing process ofdecentralisation and localisation efforts in the management of key
elements of our interventions. It also forced our teams on the groundto find alternative operating solutions, including shifting away fromour traditional and mainly European-based supply hubs, to sourcing
more equipment and materials locally.
At a time when everyone, everywhere, was affected by the socioeconomic impacts of the global health crisis, the generous public
response to our appeal for donations to our COVID-19 Crisis Fund was
astounding. It is thanks to the €121 million raised in 2020 that wewere able to commit resources to dedicated COVID-19 projects andsupport health systems.
COVID-19 will remain a threat until it is under control everywhere. Only
international solidarity and action will ensure fair and equitable accessto protective equipment, diagnostic tools, therapies and vaccines. Yet
as 2020 drew to a close, nationalistic and “me first” tendencies weretrumping solidarity calls, especially as new vaccines had begun to rollout. As the richer countries negotiated to secure a surplus of vaccines
for their own people, pharmaceutical companies offered to the highest
bidder, leaving low- and middle-income countries out in the cold andunable to benefit from vaccines in the near future.
Against the backdrop of the race to develop vaccines, MSF continues tocall for scaling up of resources through optimisation and diversificationof manufacturing capacities, including knowledge transfer. To this end,
we join other civil society organisations in supporting India and South
Africa’s call to waive certain intellectual property rights.
We advocate access to these tools for marginalised people andcommunities in conflict and crisis settings who have no – or very
limited – access to healthcare. Witnessing the situations the mostvulnerable face has been at the core of our work since the beginningand we will continue to push for no one to be left behind.
The year 2020 also shone a glaring spotlight on racial injustice anddiscrimination. The international outrage, protests and debate sparked
by the killing of George Floyd in the USA in May 2020 led someorganisations – including MSF – to assess their progress in fighting
these issues.

An MSF staff member assists a mother and her child on board the Sea-Watch 4 search and rescue
ship. Mediterranean Sea, August 2020. © Hannah Wallace Bowman/MSF

Many of our staff across the globe raised their voices to highlight
longstanding issues of structural racism and inequity within MSF. Theyrightly demanded change. Despite years of raising awareness andimplementing improvements, our progress has been far too slow.
To dismantle barriers and ensure that all our colleagues are included,
respected and valued as they should be, our Core Executive Committee
launched an actionable plan on racism and discrimination towards
the end of 2020. It aims to translate commitments into concrete andmeaningful outcomes.
Priorities include guaranteeing fairness when it comes to staff
recruitment and development, and reviewing how our global
workforce is rewarded. Alongside these fundamental equity issues,
we need changes in culture and mindsets at both institutional andpersonal levels. We are also painfully aware the current distributionof power within our movement does not adequately reflect thediversity of our organisation. We now need to explore governance andoperational models that will enable us to better help those in need.
In 2020, the MSF movement formally recognised and responded
to the medical and humanitarian consequences of climate change,
environmental degradation and our own contribution towards it. We
decided to hold ourselves accountable through a new Environmental
Pact, which entails measuring and minimising our environmental
footprint while continuing to deliver high-quality medical andhumanitarian assistance. It is also a commitment to work withothers to develop and share knowledge about the humanitarianconsequences of climate and environmental changes.
As we embark on changing the way we understand and respond tocrises, we know that we must do more, without compromising thequality and relevance of our medical humanitarian action.

Dr Christos Christou
International President

Christopher Lockyear
Secretary General

International Financial Report 2020 5

YEAR IN REVIEWYEAR IN REVIEW
By the Directors of Operations: Oliver Behn, Dr Marc Biot, Dr Isabelle Defourny, Michiel Hofman, Christine Jamet, Teresa Sancristoval

The year 2020 was extremely challenging for people all over the world, as they experienced extraordinarylevels of disease, loss, fear and isolation due to the COVID-19 pandemic and its consequences. In many
countries where Médecins Sans Frontières (MSF) works – and some in which we normally don’t – thepandemic exacerbated existing healthcare issues caused by conflict, displacement and poverty.
In one of the most demanding years in our almost half-century ofproviding assistance, our teams worked in nearly 90 countries to
respond to COVID-19 and other emergencies, violence and disease
outbreaks, that were made more complex by the pandemic.

COVID-19 – A GLOBAL PANDEMIC, GLOBAL IMPACT
Although the COVID-19 pandemic was ever present, it was asecondary problem for many people in the countries in which weusually work. People continued to die of malaria, malnutrition andother diseases, often for lack of available healthcare. Vaccination
campaigns were cancelled, and travel restrictions prevented people
from reaching clinics. While responding to COVID-19, we also focusedon maintaining access to healthcare and helping to prevent healthsystems from being overwhelmed.
We fought to continue our day-to-day work, working to avoid the ‘ripple
effect’ of illness and deaths from other diseases. For example, we largely
managed to maintain our HIV, hepatitis C and tuberculosis programmes,with adapted protocols and alternative approaches to provide treatment,
while protecting patients and staff from COVID-19. In other cases, we
tried to close gaps in healthcare. Staff in our Nablus maternity hospital,in Mosul, Iraq, increased capacity when other facilities in the city closed
because of COVID-19. However, in some places the pandemic forced us
to suspend activities; in Pakistan, our treatment programme for cutaneousleishmaniasis was put on standby, and a maternity hospital closed for two
weeks when many staff became sick.
MSF initiated COVID-19 activities in January, assisting vulnerable
people in Hong Kong. In February and March, as borders andairports closed, it became increasingly difficult to move supplies
and staff to our projects. The scramble to find scarce personal
protective equipment (PPE) in early 2020 made it hard to ensure staff
and patients were adequately protected, and highlighted glaring
inequalities between wealthier and poorer countries.
Although our fears of the virus overwhelming the most underresourced health systems weren’t realised, the countries we workin were not entirely spared. Our teams treated patients with severe
COVID-19 in Haiti, South Africa and Yemen, for example. In Yemen,
we ran the only two COVID-19 treatment centres in the city of Aden,
managing huge influxes of patients in critical condition, often withinsufficient ventilators for patients and PPE for staff.
Meanwhile, our teams found themselves working in wealthy countries– in some cases for the first time – to bridge a knowledge gap inoutbreak response. In Europe and the US, we assisted vulnerable andmarginalised groups of people whom the authorities had forgotten,
if not abandoned. Among these groups – including the elderly, thehomeless and migrants – the rates of the disease soared. In Spain,
Belgium and the US, we focused on responding in communal living
facilities, including nursing homes; in France, we found infection
rates of 94 per cent in a workers’ hostel in Paris. We worked with thehomeless and migrants in many countries, including Italy, Switzerland
and Brazil.
6 Médecins Sans Frontières

During 2020, we continuously adapted our response as we gathered
more knowledge about the virus. Our teams conducted consultations
via telephone or online. We used innovative techniques such as 3D
simulations to teach nursing home staff in Spain how to manage aflow of people to reduce infections. We repurposed existing facilities;
for example, transforming our burns treatment centre in Port-auPrince, Haiti, and our surgical units in Mosul, Iraq and in Bar Elias,
Lebanon into COVID-19 hospitals. We spoke out about inequalities,
with MSF’s Access Campaign urging pharmaceutical companies not
to profit from the pandemic and calling on governments to challenge
patent monopolies on tools to allow faster, cheaper access to them inthe countries where we work.

PUNISHING PEOPLE ON THE MOVECOVID-19 had a far-reaching impact on other areas where we work.
Governments used the pandemic as an excuse to punish or deprive
migrants of their rights and services, imposing restrictions on the
movement of refugees in camps in Bentiu, South Sudan, and Cox’s
Bazar, Bangladesh. The Greek authorities used flimsy town planningrelated excuses to close our COVID-19 isolation centre for migrants
trapped on Lesbos. In May, we called on the US and Mexican
authorities to halt mass deportations of people from pandemic
hotspots to countries in Central America and the Caribbean with morefragile health systems.
When possible, we continued our search and rescue activities in the
Mediterranean Sea – first on Ocean Viking, and then on Sea-Watch 4 –to assist people fleeing the dire conditions in Libya. But NGO searchand rescue efforts were repeatedly targeted by Italian authorities: at
one stage virtually all NGO vessels were detained over minor technicalissues, leaving little or no NGO rescue capacity in the Mediterranean.
The Sea-Watch 4 was detained for six months from September.
European authorities maintained their hard stance on migrants andrefugees, resulting in the routine destruction of camps in Paris, andcontinued pushbacks and abuse by authorities in the Balkans. Harshcontainment measures and deplorable living conditions in Moria,
Greece, led to the camp being burnt to the ground in September.
In each of these locations, we provided medical assistance andpsychological support.

PROVIDING CARE IN CONFLICT ZONESIn 2020, we were forced to temporarily suspend or scale back some of
our activities after violence against our facilities and staff, including in
Taiz, Yemen; Borno state, Nigeria; Fizi territory, Democratic Republicof Congo (DRC); and northwestern Cameroon. On 12 May, following
an attack on the maternity wing in Kabul’s Dasht-e-Barchi hospital,
Afghanistan, in which 16 mothers and an MSF midwife were killed, we
had no option but to close the facility, thereby depriving women andbabies of critically needed obstetric and neonatal care.
Our teams continued to assist displaced people living in camps acrossNorth and South Kivu and Ituri provinces in northeastern DRC, whereYEAR IN REVIEWMSF staff delivering measles vaccines by motorbiketake a break while on their way to Boso Manzi,
Mongala province, to respond to an area badly hit
by the measles epidemic. Democratic Republic ofCongo, February 2020. © Caroline Thirion/MSF

violence has surged; and in Mozambique’s Cabo Delgado province,
where an ongoing, largely invisible conflict has driven thousands fromtheir homes. In June, following an upsurge in intercommunal clashes inGreater Pibor, South Sudan, we sent mobile teams to provide emergency
care to the traumatised communities who had fled into the bush.

Across the Sahel, climate change has contributed to an imbalance ofland available to livestock herders and farmers.i The competition overresources and the authorities’ inability to negotiate access to land haveresulted in conflict between the two groups, adding to the violence
and insecurity across the region.

In 2020, instability and violence continued across the Sahel – including
in Burkina Faso, Mali and Niger – leading to the mass displacement ofpeople and increasing humanitarian needs, which MSF teams did theirbest to respond to.

Whether or not they were the consequences of climate change, MSF
teams continued to respond to natural disasters and outbreaks of disease.
In 2020, we assisted people affected by storms in El Salvador, floods inSomalia, Sudan and South Sudan, and a hurricane in Honduras.

In October, conflict broke out between Armenia and Azerbaijan
in Nagorno-Karabakh. During the fighting, MSF teams assessedneeds and offered emergency assistance, before setting up regularprogrammes in December.

Our teams also ran malaria treatment and prevention campaigns incountries such as Venezuela, Nigeria, Burundi and Guinea, and treatedpatients with cholera and acute watery diarrhoea in Kenya, Ethiopia,
Mozambique and Yemen.

In early November, Ethiopia’s prime minister ordered military action
against the Tigray People’s Liberation Front in the northern region of
Tigray. By the end of the year, violent clashes had displaced hundredsof thousands of people both across Tigray and into neighbouring
Sudan, where they sought refuge in makeshift camps. Our teams
delivered food, water, sanitation services and healthcare to displaced
people and host communities on both sides of the border.

RESPONDING TO NATURAL DISASTERS
AND DISEASESIn recent years, we’ve responded to emergencies brought on by achanging climate. In Niamey, Niger, where more rains have brought
floods, our teams have observed and responded to increases in malaria
and malnutrition cases, the latter due to wiped-out crops.

iMore than two and a half years of consecutive Ebola outbreaks in DRC
ended in November 2020, by which time over 2,300 people had died.
MSF teams treated patients and assisted the authorities to control all
three outbreaks.
The large-scale measles epidemics of 2019 persisted into 2020, with
DRC, CAR and Chad particularly hard hit. Outbreaks in Mali and South
Sudan have also killed thousands of children. Some die at home, many
without ever receiving proper medical care. Where possible, MSF
teams provided treatment and undertook mass vaccination campaigns;
the latter were frequently interrupted or cancelled though, due to
COVID-19, as were routine vaccinations.
In 2021, we remain committed to doing our utmost to identify and help
those in need, regardless of their race, religion or political conviction.

https://www.crisisgroup.org/fr/africa/sahel/b154-le-sahel-central-theatre-des-nouvelles-guerres-climatiques

International Financial Report 2020 7

COVID-19 CRISIS FUND

COVID-19 CRISIS FUND
INCOME AND EXPENSES
In late March 2020, Médecins Sans Frontières (MSF) inaugurated the COVID-19 Crisis Fund, aiming to raise€150 million to cover the substantial additional costs, both of new COVID-19 interventions and of the impactof the pandemic on our ongoing projects.
From April to December 2020, fundraising teams from 35 MSF
offices raised more than €123 million for the Crisis Fund (morethan 80 per cent of the fundraising target), with the largest shareof contributions coming from private donors in the United States,
Japan, Switzerland, Spain, Germany and the United Kingdom.
From the beginning of the pandemic to the end of 2020, programme
expenses allocated to MSF’s COVID-19 response amounted tomore than €115 million. Medical activities (€42 million, 36%), andpersonnel costs (€40 million, 34%), in MSF projects together madeup more than 70% of actual expenditure, followed by travel andaccommodation (€10.5 million, 9%), office costs (€9.8 million, 8%),and logistics and sanitation (€8.8 million, 8%).
An additional €1.3 million were spent on programme support
activities and international awareness and advocacy campaigns
coordinated by MSF’s International Office.

A major share of programme expenses covered by the Crisis Fundwas incurred in MSF projects in humanitarian settings and conflictzones, where resources for COVID-19 treatment facilities andessential healthcare were particularly scarce. MSF’s largest andmost cost-intensive COVID-19 operations in 2020 were in Yemen(€9 million), the Democratic Republic of Congo (€7.6 million),
Bangladesh (€6 million), South Sudan (€5.9 million), and Iraq(€5.1 million), together accounting for more than a quarter of
expenses by the end of the year.
A sizeable share of expenses was also incurred by MSF COVID-19
interventions in hard-hit middle-income countries such as Brazil(€4.1 million) and Lebanon (€3.2 million), as well as high-income
countries like Belgium (€3.3 million), France (€2.0 million), Italy andSpain (€1.7 million each).

MSF nurse Nara Duarte teaches a child the correct way towash their hands during a COVID-19 health promotion
visit to Lake Mirini. Brazil, July 2020. © Diego Baravelli

8 Médecins Sans Frontières

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2020

PROGRAMME EXPENDITURE

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the audited
Financial Statements of the entities listed on page 19, comprising
23 sections, 9 branch offices, 9 satellite organisations and MSF
International. The combined Financial Statements give a view of MSF’s
work internationally and are a means of providing transparency andaccountability to all stakeholders. This year’s report will highlight
separately our COVID-19-related activities.

Countries where we ran programmes with spending over €20 million
in 2020 are listed below:

In millions of e

2020

2019

Democratic Republic of Congo

114

133

South Sudan

78

85

Yemen

76

75

Central African Republic

69

58

INCOME

Nigeria

45

47

Thanks to an incredible movement of solidarity and generosity fromour donors, 2020 saw a 17 per cent increase in operating income, at€1.902 billion (€1.622 billion in 2019). This increased support to oursocial mission has materialised in almost all countries where MSF israising funds. Income from foundations and companies have increasedby 55 and 53 per cent, respectively. Gifts from individual donors, with a
14 per cent increase, represent, however, more than 70 per cent of thetotal additional income. Half of the increase in income, or €123 million,
came from earmarked fundraising for the COVID-19 Crisis Fund.

Iraq

39

46

Afghanistan

33

35

Bangladesh

33

29

Syria

32

41

Lebanon

31

31

Mali

27

17

Niger

27

28

Kenya

26

27

MSF’s individual donor base has increased to 7 million individual
supporters who, together with private institutions, provided 97.2 per centof MSF’s income in 2020. Income from States and public and multilateralorganisations was €26 million, representing 1.4 per cent of total income(same as in 2019). The remaining 1.4 per cent of MSF income camemainly from sales of relief goods to other humanitarian organisations,and from interest on financial investments.

Haiti

23

18

Sudan

23

19

Burkina Faso

22

7

Cameroon

21

18

EXPENDITURE
Total operating expenditure in 2020 was €1.679 billion, slightly below
the level of 2019. Social mission expenditure, representing 81 per cent(same as in 2019), saw a €18 million decrease; general management
and administration expenditure decreased by €6 million (representing
4.5 per cent of total expenditure); while fundraising expenditure increasedby €21 million (14.9 per cent of total expenditure, against 13.6 per centin 2019), partly related to the increased volume in donations. The travel
restrictions imposed due to COVID-19 impacted our ability to fully deploy
our operational plans. COVID-19 earmarked income was, however, almost
entirely spent in 2020, with only €3.4 million remaining for 2021.
The table below breaks down these categories further still:
In millions of e

2020

2019

1,081

1,093

Programme support

202

208

Awareness - raising and Access Campaign

43

45

Other humanitarian activities

26

25

1,352

1,371

250

229

Programmes

Total social mission
Fundraising
Management and generaladministration

77

85

Total other expenses

327

314

1,679

1,685

Total

Those countries listed above accounted for 67 per cent of MSF’s 2020
programme expenditure (2019: 64 per cent for the same countries). Dueto the COVID-19 pandemic spreading all over the world, the numberof countries in which MSF had interventions in 2020 saw a substantial
increase, from 72 to more than 85. Expenditure in each country ofintervention is set out in more detail on pages 39 to 76 of this report.

RESULT FOR THE YEAR, RESERVES AND CASH
The result for 2020, after adjusting for exchange gains/losses, shows asurplus of €192 million (against a deficit of €47 million for 2019). The
foreign exchange net result is a deficit of €22 million, corresponding
mainly to unrealised losses on assets labelled in US Dollar (cash,
receivables, etc.), which depreciated by 10 per cent against the euro
over the course of 2020.
After three consecutive years of deficit, this large 2020 surplus brings
our reserves back to the level of that in 2016. MSF has a reserves
policy, at an international level, of holding retained earnings andequity to cover working capital needs, buffer capital, investments andemergencies. The level of reserves (organisational capital and restrictedfunds) as at 31 December 2020 was €1.136 billion, equivalent toapproximately 8.1 months of the year’s activity (6.9 months for 2019).
The level of cash and cash equivalents as at 31 December 2020 was€828 million (€678 million in 2019).

Yvan Legris
International Treasurer

International Financial Report 2020 9

AUDITORS’ REPORT

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To
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Médecins
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FrontièresInternational,
GenevaMédecins Sans Frontières International, Geneva

Geneva, 25
25 MayMay 2021
2021
Geneva,Report of the Independent Auditors to the Members of the Médecins Sans Frontières

Reportof the Independent
Auditors
to the Members
the Médecinsfinancial
Sans FrontièresInternational General
International
GeneralAssemblyon theofcombined
statements
Assembly on the combined financial statements

As independent auditors we have been engaged to audit the accompanying combined financial statements of Médecins
Sans
Frontières International(the reporting
entity, consistingof accompanying
the entities set out
in note financial
1.2 to thestatements
combined financial
As
independent
auditors we havebeen engaged
to audit the
combinedofstatements),
on
pages
12
to
38,
which
comprise
thestatementoffinancialactivities,
statementoffinancial
Médecins Sans Frontières International (the reporting entity, consisting of the entities set out in note 1.2position,
to thestatement financialof changes
in funds, statement
cash
flows
and notes
for theended 31
December
2020.
combinedstatements),
on pagesof12
to 38,
which
comprisetheyearstatementof financial
activities,
statement of financial position, statement of changes in funds, statement of cash flows and notes for the year
International Board’s responsibility for the combined financial statements
ended
31 December 2020.
The International Board is responsible for the preparation of these combined financial statements in accordance withthe requirementsof Swiss
GAAP FER. This
responsibility
designing,
implementing and maintaining an internalInternational
Board’s
responsibility
for thecombinedincludes
financialstatements
control system relevant to the preparation of the combined financial statements that are free from material misstatement,
The International Board is responsible for the preparation of these combined financial statements in accordance
whether due to fraud or error. The International Board is further responsible for selecting and applying appropriate
with the requirements of Swiss GAAP FER. This responsibility includes designing, implementing andaccounting policies and making accounting estimates that are reasonable in the circumstances.
maintaining an internal control system relevant to the preparation of the combined financial statements that are
freefrom material
misstatement, whether due to fraud or error. The International Board is further responsible for
Auditors’
responsibility
selectingand applying
appropriate
accounting
policiesand making
are reasonablein our
Our responsibility
is to express
an opinion
on thesecombinedfinancialaccounting
statementsestimates
based onthat
our audit.
We conductedaudit
in accordance with Swiss Auditing Standards. Those standards require that we comply with ethical requirements andthecircumstances.
plan and perform the audit to obtain reasonable assurance about whether the combined financial statements are free from
Auditors’
responsibility
material misstatement.
Our responsibility is to express an opinion on these combined financial statements based on our audit. We
An audit involves
performing
procedures
to obtain
audit evidence
about
the amounts
anddisclosuresin comply
the combined
conducted
our auditin accordancewith Swiss
Auditing
Standards.
Those
standards
requirethat wewithfinancialstatements.
The
procedures
selecteddependontheauditor’s
judgment,
includingtheassessmentoftheethical requirements and plan and perform the audit to obtain reasonable assurance about whether therisks of material
misstatement
thefreecombinedfinancialmisstatement.
statements, whether due to fraud or error. In making thosecombinedfinancialstatementsofare
from material
risk assessments, the auditor considers the internal control system relevant to the entity’s preparation of the combined
financialin order toprocedures
design audit
are appropriate
the circumstances,
but notinfor
the purposeAnaudit statements
involves performing
toprocedures
obtain auditthat
evidence
about theinamounts
and disclosures
theof expressing
an opinion
on the existence
and effectivenessof the entity’scontrolsystem.
An auditthe
also includes
combinedfinancialstatements.
The procedures
selected dependon the internal
auditor’s
judgment,
includingevaluating theof themisstatement
accounting policies
and thereasonablenessof accounting
estimates
asassessment
ofappropriatenessthe risks of materialof the usedcombinedfinancialstatements,
whether due
to fraud made,orwell asInevaluating
the overall
presentation theof thecombinedfinancial
We believe
the audit
evidence
error.
making thoserisk assessments,
auditorconsidersthestatements.
internal control
systemthat
relevant
to theentity’swe
have obtained
is sufficientandfinancial
appropriate
to provide
a basisour audit
preparationof thecombinedstatements
in ordertofor
designauditopinion.
procedures that are appropriate in thecircumstances,
but not for the purpose of expressing an opinion on the existence and effectiveness of theOpinionentity’sinternal
controlsystem.
An auditalso includesof theIn our opinion, thecombinedfinancialstatements
for theevaluating
year endedthe
31appropriateness
December 2020 givea accounting
true and fairpolicies
view of the
used
and
the
reasonablenessof
accounting
estimates
made,
as
well
as
evaluatingtheoverallpresentation offinancial position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
the combined financial statements. We believe that the audit evidence we have obtained is sufficient andEmphasis ofappropriate
tomatterprovide a basis for our audit opinion.
We draw attention to Note 1 of the combined financial statements, which describes their basis of preparation. Our opinion
Opinionis not modified in respect of this matter.
In our opinion, the combined financial statements for the year ended 31 December 2020 give a true and fair
Ernstof& theYoung
Ltd position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
view
financial
Emphasis of matter
We draw attention to Note 1 of the combined financial statements, which describes their basis of preparation.
Our opinion is not modified in respect of this matter.
Anne-Céline
Ernst& YoungBosviel
Ltd
Licensed Audit Expert
Auditor in charge

10 Médecins Sans Frontières

Anne-Céline Bosviel

Laurent Bludzien

Licensed Audit Expert

Laurent Bludzien

An MSF vaccination team travels upriver in a dugout
canoe, aiming to vaccinate children against measles
around Tassakane, Timbuku region. Mali, September
2020. © Mohamed Dayfour/MSF

COMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2020

2019

Individuals

2.1.1 / 4.2.1

1,482,467

116,323

1,598,791

1,400,291

Private institutions

2.1.1 / 4.2.1

126,496

122,796249,292

169,887

1,608,963

239,119

1,848,083

1,570,178

552

25,89926,452

19,967

27,172-

27,172

31,358

1,636,688

265,019

1,901,706

1,621,502

Private income
Public institutional income

2.1.2

Other income

2.1.3 / 4.2.1

Operating income

2.1

Programmes

2.2.1/2.2.3

837,407

243,317

1,080,724

1,092,160

Programme support

2.2.1/2.2.4

189,446

13,724203,170

208,382

Awareness -raising and Access Campaign

2.2.1/2.2.5

41,903658

42,561

44,986

Other humanitarian activities

2.2.1/2.2.6

26,183-

26,18325,252

1,094,940

257,699

1,352,639

1,370,780

Social mission
Fundraising

2.2.7

249,018622

249,640

228,822

Management and general administration

2.2.8

76,821

710

77,531

83,935

325,839

1,332

327,171

312,757

1,420,779

259,031

1,679,810

1,683,537

215,909

5,988

221,897-62,035

Other operating expenses
Operating expenses

2.2

Operating surplus/(deficit)
Financial surplus/(deficit)

2.3

4,601

-1,196

3,405

9,521

Extraordinary (deficit)/surplus

2.4-11,594--11,59423

Net exchange gain/loss unrealised and realised

2.2.9-20,127-1,483-21,610

5,383

188,788

3,310

192,098-47,108-3,310-3,310-3,512

188,788-

188,788

50,621----TOTAL SURPLUS/(DEFICIT) BEFORE CHANGES IN FUNDS

Change in restricted funds
Change in unrestricted funds

TOTAL DEFICIT/SURPLUS AFTER CHANGES IN FUNDS

12 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2020

2019

Cash and cash equivalents

3.1

827,624678,248

Inventories

3.2

70,921

55,839Grants receivable

3.3

33,38338,652Contributions receivable

3.4

49,96851,118Other receivables

3.5

123,762

91,226

Prepaid expenses and accrued income

19,33915,635

Other assets

5,895

1,990

1,130,891

932,709

Current assets
Financial assets

3.6

52,75747,523

Property, plant and equipment

3.7

253,800

255,883

Intangible assets

3.7

21,99323,859328,550

327,264

1,459,441

1,259,973

Non-current assets
AssetsCurrent deferred income

3.8

27,31036,062Current accounts payable and accrued expenses

3.9

172,340

165,269

Current financial debts

3.11

6,396

4,518

Current provisions

3.12

34,00024,811240,047

230,660

Current liabilities
Non-current deferred income

3.8

4,000

1,141

Non-current accounts payable and accrued expenses

3.9

15,384341

Non-current financial debts

3.11

49,62356,650Non-current provisions

3.12

14,533

6,612

Non-current liabilities

83,53964,745

Liabilities

323,585

295,404

32,15535,504

6,725

6,438

531

1,368

Translation reserves

16,882

39,241

Unrestricted funds

1,079,563

882,017

Organisational capital

1,103,701

929,064

Liabilities, funds and capital

1,459,441

1,259,973

Restricted funds

Capital for foundation
Minimum compulsory level of retained earnings

International Financial Report 2020 13

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN FUNDS
Funds represent the cumulative surpluses and deficits of current and previous years. They comprise:-R estricted funds, which include permanently and temporarily restricted funds (see definition of restrictions in note 2.1). Permanently restricted funds
may be capital funds, where the assets are required by the donors to be invested or retained for long-term use, rather than expended short term,or they may be the minimum compulsory level of funds to be maintained in some countries. Temporarily restricted funds are funds that MSF will beallowed to use after the end of the contractual commitment.
-O rganisational capital, wich represent: capital for foundation; compulsory retained earnings within certain combined entities; translation adjustments
arising from the translation of entities’ financial statements into euros ; and unrestricted funds, which are unspent donor non-designated funds to be
spent at the discretion of MSF to further its social mission.
In thousands of e

2020

Notes

Temporarily restricted funds
Permanently restricted funds

Pages 15-16

2019

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2020

27,0358,470---1,346-5,312

2,199
1,110

27,8884,267

Restricted funds

35,504---6,6593,310

32,155

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

6,438
1,368
39,241
882,017287
710-22,359
-

-839
8,049

1
188,787

6,725
531
16,882
1,079,563

929,064997-22,359

7,211

188,788

1,103,701

1.5

Organisational capitalIn thousands of e

2019

Notes

Temporarily restricted funds
Permanently restricted funds

Pages 15-16

2018

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2019

35,471
6,394---11,825
1,952

3,389
123

27,035
8,470

Restricted funds

41,865---9,8733,512

35,504

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

4,880
1,370
28,959927,554693-

10,282
-

866
5,082

-2
-50,619

6,438
1,368
39,241
882,017

962,762693

10,282

5,948-50,621929,064

Organisational capital

1.5

The details of temporarily restricted funds by destination are disclosed overleaf (page 15-16), where only countries to which more than €600,000
worth of movements in funds are disclosed (countries presenting movement of funds below this threshold are presented together in the line
‘Other projects and transversal activities’). Funds received and used for response to COVID-19 pandemic have been isolated in a separate section(page 16).
Restricted funds donated to MSF are generally spent in the same year and not kept in reserves. A fund presenting a clear balance at year end does notmean that MSF is no longer active in the country, but that funds restricted to this country are depleted.
MSF’s decision to intervene in a given context is primarily driven by medical and humanitarian needs and not by the allocation of received grants or
donations. MSF accepts earmarked funds only for causes where medical programmes already exist, and relies first on unallocated funds to ensure thecontinuity of all ongoing and new interventions.
Other movements in the changes in funds mostly relate to reclassification or changes in the nature of reserves of corresponding funds, e.g. funds
restricted in time but not in destination reaching their maturity date, and being thereof released from their restriction.

14 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

DETAIL OF CHANGES IN TEMPORARILY RESTRICTED FUNDS PER COUNTRY
Non-COVID-19 funds
allocated to country
programmes
Afghanistan

2019
234

Allocation(A)
620

Transfer
Utilisation
between(C)
projects (B)-Forex gain/
loss (D)-599-1

In thousands of e

Net change(A+B+C+D)

Other
movements

2020

19

-18

235

Balkans

-

820

-

-829

9

-

-

-

Bangladesh

-

7,555

659

-7,843

-94

278

-278

-

Burkina Faso

-

1,848

-

-1,867

20

1

-1

-

Burundi

-

1,468

-

-1,468----Central African Republic

-

8,579

944

-9,516

-7

-

-

-

Colombia

-

635

-3

-638

6

-

-

-

335

16,977

1,083-18,235

5

-170

172

336

El Salvador

-

141

915

-1,0637---

Eswatini

-

716

-

-716

-

-

-

-

Ethiopia

-

2,240

142

-2,379

-2

-

-

-

Greece

-

9,223

-

-8,958

30

296

-5

291

Guinea

-

1,485

140

-1,533

3

96

-

96

Haiti

-

1,883

179

-2,033

-2

26

-26

-

Democratic Republicof Congo

Honduras

-

628

35

-662

-

2

-2

-

631

529

7

-532

1

6

-3

634

Iraq

1

1,972

113

-7,18168-5,0295,311

283

Jordan

269

601

871

-1,590

-47

-165

-

104

Kenya

-

2,720

-

-2,720

-0

-

-

-

Lebanon

India

153

8,019

191

-8,216

20

15

-71

97

Mali

-

635

372

-1,014

24

18

-18

-

Mexico

445

746

67

-1,182

-4

-373

-73

-

Mozambique

359

1,221

131

-1,350

-8

-5

5

359

Myanmar

-

2,310

21

-2,327

-4

-

-

-

Niger

-

1,484

293

-1,775

1

4

-4

-

Nigeria

-

1,276

133

-1,404

2

7

-7

-

Pakistan

1

3,524

-

-3,519

-1

3

-3

1

Palestine

-

3,112

-

-3,111

-

2

-2

-

Sierra Leone

-

1,430

75

-1,392

-1

111

-

111

Somalia

-

794

1

-339

-5

451

-

451

South Africa

-

663

131

-757

-11

26

-26

-

South Sudan

-

8,984

388

-9,302

-11

59

-50

9

Sudan

-

1,656

-

-1,656

-

1

-1

-

Syria

-

8,254

-400

-7,711

22

164

-164

-

Tanzania

-

2,591

-

-2,591----

Uganda

-

2,236

-

-2,236----

Venezuela

-

684

269

-916

-14

22

-22

-

Yemen

-

8,519

378

-8,423

-41

433

-278

155

23,177

4,092-2,761--1,694-363-4,334

18,480

Headquarters
programme support

17

8,188

687

-9,018

-30

-173

-

-156

Private fundraising

-

416

206

-622

-

-

-

-

Management andgeneral administration

4

660

43

-701

-2

-

-4

-

Other and transversal
activities

1,408

7,215

-5,099-4,374

1,728

-531

2,114

2,991

Sub-total
Non-COVID-19 funds

27,035

139,350

211-144,299-32-4,7702,213

24,478

Restricted in time

International Financial Report 2020 15

COMBINED FINANCIAL STATEMENTS

In thousands of e

COVID-19 funds
allocated to country
programmes

Transfer
2019 Allocation (A) between
projects (B)Utilisation (C)Forex gain/
loss (D)Net
change(A+B+C+D)

Other
movements

2020

-55

-

-

-

Afghanistan

-

699

1,431

-2,075

Bangladesh

-

3,497

2,297

-5,709

-59

26

-26

-

Belgium

-

1,567

281

-1,523

-241

84

-84

-

Brazil

-

2,613

783

-3,268

-97

32

-32

-

Burkina Faso

-

2,414

-

-2,430

28

12

-12

-

Cameroon

-

1,896

2

-1,757

-140

-

-

-

Central African Republic

-

1,740

1,787

-3,475

-52

-

-

-

Chad

-

963

37

-973

-27

-

-

-

Colombia

-

898

3

-868

-5

27

-27

-

Democratic Republicof Congo

-

2,263

4,318

-6,397

-184

-

-

-

Ethiopia

-

392

398

-770

-20

-

-

-

France

-

1,308

520

-1,780

-47

-

-

-

Greece

-

818

514

-1,307

-22

2

-2

-

Guinea

-

258

963

-1,184

-36

-

-

-

Haiti

-

1,618

799

-2,366

-52

-

-

-

Honduras

-

962

-

-962

-

-

-

-

India

-

1,224

611

-1,796

-30

8

-8

-

Iran

-

755

-

-772

17

-

-

-

Iraq

-

3,818

891

-4,581

-128

-

-

-

Italy

-

1,731

-

-1,641

-75

15

-15

-

Jordan

-

1,073

368

-1,399

-41

-

-

-

Kenya

-

1,320

287

-1,495

-112

-

-

-

Lebanon

-

2,435

586

-2,983

-25

13

-13

-

Mali

-

1,518

389

-1,558

-349

-

-

-

Mexico

-

2,433

-

-2,417

-11

5

-5

-

Mozambique

-

248

554

-797

-5

-

-

-

Niger

-

2,602

238

-2,796

-37

8

-8

-

Nigeria

-

1,440

494

-1,674

-260

-

-

-

Pakistan

-

704

151

-840

-15

-

-

-

Palestine

-

2,029

-

-1,993

-35

1

-1

-

Philippines

-

590

2

-579

-6

7

-7

-

Sierra Leone

-

-

619

-615

-4

-

-

-

Somalia

-

42

638

-675

-6

-

-

-

South Africa

-

1,103

181

-1,243

-33

8

-8

-

South Sudan

-

2,990

2,656

-5,579

-67

-

-

-

Spain

-

1,703

-

-1,680

-2

21

-21

-

Sudan

-

2,810

975

-3,786

-

-

-

-

Syria

-

1,233

1,254

-2,138

-327

22

-

22

Tanzania

-

1,049

-

-1,049-0--

United States

-

1,652

66

-1,449

-26

244

-244

-

Venezuela

-

1,965

2,404

-4,189

-168

12

-12

-

Yemen

-

6,568

1,651

-7,819

-412

-11

11

-

Awareness raising

-

-

-

-649

649

-

-

-

Other and transversal
activities-

54,423-29,359-19,697

1,066

6,432

-3,045

3,387

Sub-total COVID-19 funds-

123,363-211-114,732-1,4506,969-3,5603,410

27,035

262,713--259,031-1,483

2,199-1,34627,888

Total Temporarily
Restricted Funds
16 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CASH FLOWSCASH FLOWS FROM OPERATING ACTIVITIESIn thousands of e

2020

2019

1,902,450-262,061
10,878-29,326-4,446
4,294-5,185

1,622,132-226,887
353-3,9907,683
9,671-6,228

1. Cash flows from income-generating activities

1,616,606

1,402,735

Total operating expenses (excluding fundraising)
Depreciation, amortisation
Change in provisions on operating activities
Change in inventories
Change in other receivables and current assets
Change in other liabilities-1,430,169
19,201
9,281-16,257-14,331
30,645-1,457,307
16,957
9,143
1,917
6,045
6,335

-1,401,630-1,416,910

214,975-14,175

Total operating income
Operating and exceptional expenses relating to fundraising
Change in provisions on income
Change in receivables from private donors
Change in deferred income
Change in receivables from public institutions
Change in public institutional liabilities  

2. Cash flows used for humanitarian and other activities
Net cash flows from operating activities (A) = 1+2

Notes

CASH FLOWS FROM INVESTING ACTIVITIES
82

50

Investments in financial assets-9,457-5,766

Investments in tangible assets-22,210-36,154

Investments in intangible assets-6,571-10,078

Disposal of non-current assets

9,084

2,981

Income from subsidies and from proceed of assets

63

53

Change in investment subsidies liabilities

3,619

-29

Net cash from investing activities (B)-25,516-48,944

Provisions related to investing activities

CASH FLOWS FROM FINANCING ACTIVITIESNet result from financial activities

3,405

9,521

Change in financial debts-5,762-1,166997

693-1,361

9,048-38,723

12,656--6,389CHANGE IN CASH AND EQUIVALENTS (A+B+C+D+E)

149,376-47,804

OPENING CASH AND EQUIVALENTS (F)678,248

726,052

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

827,624678,248

Change in capital
Net cash from financing activities (C)OTHER CASH FLOWS
Effect of exchange rate fluctuations ( D )Effect of changes in combination structure (E)International Financial Report 2020 17

An MSF surgeon performs a skin graft on a burns patient
at Drouillard hospital, in Cité Soleil. Haiti, February 2020.
© Johan Lolos/MSF

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF REPORTING
1.1 BASIS OF PREPARATION
These Financial Statements are based on a combination. A combination aggregates the Financial Statements of several separate entities which are
not inter-related by investments into a single group, whereas a consolidation collates different affiliates of a single parent entity in its Financial
Statements. All entities are combined following the combination method outlined under 1.2. These Financial Statements were reviewed by theInternational Board on 25 May 2021 and will be presented for approval by the International General Assembly on 25 June 2021.

1.2 BASIS OF COMBINATION
Scope of combination
The following entities’ results were included based on the specific method described in this disclosure:
MSF Australia

1–9 Glebe Point Road, Glebe NSW 2037, Australia

MSF Austria

Taborstraße 10 A-1020, Vienna, Austria

MSF Belgium

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

MSF Brazil

Avenida Rio Branco, 135 - 11 Andar Centro CEP 20040-912 Rio de Janeiro, RJ Brazil

MSF Canada

551 Adelaide Street West, Toronto, Ontario M5V 0N8, Canada

MSF Colombia

Transversal 17 Nº 45D-31, Bogotá, Colombia

MSF Czech Republicˇ bez hranic, o.p.s, Zenklova 2245/29, 180 00 Praha 8, Czech Republic
LékariMSF Denmark

Strandlodsvej 44, 2, 2300 København S, Denmark

MSF Eastern Africa

3rd Floor, Pitman House, Jakaya Kikwete Road, Nairobi, Kenya

MSF Finland

Kumpulantie 5, 00520 Helsinki, Finland

MSF France

14-34 avenue Jean Jaures, 75019 Paris, France

MSF Germany

Am Köllnischen Park 1, 10179 Berlin, Germany

MSF Greece

15 Xenias St., 115 27 Athens, Greece

MSF Holland

Plantage Middenlaan 14, 1018 DD, Amsterdam, Netherlands

MSF Hong Kong

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

MSF India

5th Floor, Okhla NSIC Metro Station Building, New Delhi - 110020

MSF International

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

MSF Ireland

9–11 Upper Baggot Street, Dublin 4, Ireland

MSF Italy

Via Magenta 5, 00185 Rome, Italy

MSF Japan

Forecast Waseda FIRST 3F, 1-1 Babashita-cho, Shinjuku-ku, Tokyo 162-0045, JapanMSF LAT

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

MSF Logistique

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

MSF Luxembourg
MSF Luxembourg Etablissementd’Utilité Publique
MSF Mexico

68, rue de Gasperich L-1617, Luxembourg

MSF Norway

Hausmannsgate 6, Postboks 8813 Youngstorget, 0028 Oslo, Norway

MSF South Africa

70 Fox Street,9th Floor, Marshalltown, Johannesburg, PO Box 61624, Marshalltown 2107

MSF South Korea

9th Floor, Apple-Tree Tower, 443, Teheran-ro, Gangnam-gu, Seoul 06158, Republic of Korea

MSF Spain

Carrer de Zamora 54, 08005 Barcelona, Spain

MSF Supply

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

MSF Sweden

Fredsborgsgatan 24, 3 trappor, Box 47021, 100 74 Stockholm, Sweden

MSF Switzerland

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

MSF Taiwan

7F., No. 35, Sec. 3, Minquan E. Rd., Zhongshan Dist., Taipei City 104, Taiwan

MSF UK

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

MSF Uruguay

Luis Alberto de Herrera 1248 – Torre Plaza, Unidad 051 - CP 11300, Montevideo, Uruguay

MSF USA40 Rector Street, 16th Floor, New York, NY, 10006-1751, United StatesÄrzte Ohne Grenzen Foundation

Am Köllnischen Park 1, 10179 Berlin, Germany

Epicentre

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF Belgique

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

SCI MSF

14-34 avenue Jean Jaures, 75019 Paris, France

Shared IT Services

ˇ bez hranic, o.p.s, Zenklova 2245/29, 180 00 Praha 8, Czech Republic
Lékari68, rue de Gasperich L-1617, Luxembourg
56, Fernando Montes de Oca, Condesa, 06140 Ciudad de México, CDMX, Mexico

Shared IT Services were added to the combined reporting as of 1 January 2020. MSF LAT was previously reported as MSF Argentina.

International Financial Report 2020 19

NOTES TO THE FINANCIAL STATEMENTS

The combined Financial Statements comprise the: Statement of Financial Activities, Statement of Financial Position, Statement of Changes inFunds, Statement of Cash Flows, and Notes to the Financial Statements.
Equity accumulation
Since the first combination of an entity does not result from the purchase of shares, combined organisational capital represents the aggregationof combined entities’ capital. Investments between combined entities are eliminated against capital.
Initial measurement of the combined entities’ assets and liabilities
Since the first combination of an entity does not result from the purchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. The assets and liabilities of each combined entity are initially measured at net book value,
based on the Swiss Generally Accepted Accounting Principles and all transactions between entities have been eliminated.
Subsequent measurement of the combined entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowances and reversals contribute to the combined surplus or deficit. Subsequent
measurements of the assets and liabilities are booked, respectively, at the net book value less depreciation and impairment, and at par value.
For further details, refer to the corresponding notes.

1.3 RELATED PARTIESAll the entities disclosed above are related parties, as well as the International Board members disclosed under Note 5.4.4.2 – Remuneration ofInternational Directors and Managers.

1.4 BASIS OF PRESENTATIONThe combined Financial Statements comply with the articles of the association MSF International, and with the Swiss Generally Accepted
Accounting Principles (Swiss GAAP FER/RPC including Swiss GAAP FER/RPC 21).
The Financial Statements are presented in euros. They are prepared in accordance with the historical cost convention.
Figures are rounded to the nearest thousand euros. Rounding differences may exist within summations.

1.5 CURRENCY CONVERSION
The individual Statements of Financial Position of the combined entities are translated into euros at the year-end rate.
The individual Statements of Financial Activities of the combined entities are translated at the average rate for the current year (see note 2.2.9).
The translation reserve is recognised in the Statement of Financial Positions and summarises the gains/losses resulting from varying exchange rates
over the years. The main currency exchange rates compared to the euro are as follows:

Closing rate

Average rate

2020

2019

2020

2019

ARS

103.15

66.97

80.30

53.56

AUD

1.59

1.60

1.65

1.61

BRL

6.37

4.52

5.89

4.41

CAD

1.56

1.46

1.53

1.49

CHF

1.08

1.09

1.07

1.11

COP

4,191.89

3,683.83

4,218.88

3,720.58

CZK

26.24

25.41

26.45

25.67

DKK

7.44

7.47

7.45

7.47

EUR

1.00

1

1.00

1

GBP

0.90

0.85

0.89

0.88

HKD

9.51

8.75

8.86

8.77

INR

89.66

80.19

84.65

78.84
122.01

JPY

126.49121.94121.87KES

132.62112.36120.25114.19KRW

1,336.00

1,296.28

1,345.70

1,305.32

MXN

24.42

21.22

24.51

21.56

NOK

10.47

9.86

10.72

9.85

SEK

10.03

10.45

10.48

10.59

SGD

1.62

-

1.57

-

TWD

34.43

33.65

33.54

34.65

USD

1.23

1.12

1.14

1.12

UYU

51.20

40.99

47.44

39.01

ZAR

18.02

15.78

18.76

16.18

20 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

1.6 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURESThe 2020 Financial Statements do not contain any changes in accounting policies compared with 2019. The 2020 Financial Statements present
some minor disclosure reclassifications of 2019 figures: isolation of the financial result; more detail in disclosure of provisions; and review of theoverall layout of the cash-flow statement.

1.7 FINANCIAL RISK MANAGEMENT
Due to the nature of its activities, MSF might be exposed to financial market risk - including foreign currency risk, interest rate risk, credit risk
and liquidity risk.
Risk management is conducted by each MSF entity Board of Directors. Risks are assessed in collaboration with the operating units and any
mitigation measure is decided and implemented under the regular supervision of each entity Board of Directors.
Foreign currency risk
Some MSF entities use forward foreign exchange contracts to hedge the exposure to foreign exchange risks arising from significant internaltransfers denominated in a different currency to the one in which the income is recognised or the expenditure will be incurred.
Interest rate risk
There is no interest rate risk for MSF since all long-term loans are at fixed rates.
Credit risk
MSF prioritises the security of its cash and cash equivalents. Investments are generally held in liquid securities, and in banks of high credit
rating. The receivables are mostly from states with a low credit risk. Other positions are not material, or are covered by provisions. Investments
are allowed only in liquid securities and only with counterparties that have a high credit rating.
Liquidity risk
The income stream of MSF is unpredictable and volatile. The expenditure, while more predictable, is subject to unforeseen fluctuations due tounplanned emergencies. The liquidity risk arises from this mismatch of timing between flows of income, operating expenses and capitalised
expenses. It is managed through a policy of holding sufficient levels of reserves to safely cover working capital needs, provide a buffer andsupport our response to emergencies. The reserve levels are regularly monitored to minimise the liquidity risk.

International Financial Report 2020 21

NOTES TO THE FINANCIAL STATEMENTS

2 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
2.1 OPERATING INCOME
MSF’s income comprises contributions from public generosity and public institutional bodies, as well as revenues from other activities. Private income
is donated by individuals and private organisations (companies, trusts and foundations, and other non-profit organisations). Public institutional income
represents grants (i.e. contributions based on contracts for specific projects), subsidies and donations received from or pledged directly by public
institutional bodies, such as governments or agencies. Other income is mainly from merchandising, equipment and services provided to others, andfinancial transactions.
Restrictions
Income is considered as restricted only when subject to a donor-imposed restriction. Donors include all the external parties that contributeto MSF’s resources. A donor-imposed restriction is a stipulation and limitation on the use of contributed assets or monetary donations. The
restriction can relate to purpose (country, programme or activity), time or other specific wishes (e.g. vaccines). Funds received for emergencies
are treated as restricted if the emergency is explicitly specified by the donor or can be inferred from the circumstances, but are otherwise
regarded as unrestricted, as the provision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted for their full amount. Restricted funds that have not been used at the end of theyear are presented in separate sections of the balance sheet.
Donations
Donations are based on non-reciprocal transfers of cash or other assets, or cancellation of liabilities. They are recognised as income upon receipt.
GrantsGrants, whether public or private, are recognised as income for the allowable expenses incurred in the current year. At year-end, the difference
between the cash received and the cumulative expenses incurred is accounted for as grants receivable and deferred income.
In-kind donations and services
Occasionally, MSF receives donations in kind, primarily in the form of the free use of goods or services (drugs and medical equipment in the field,
consultancies and travel miles in headquarters). These contributions, as acts of volunteering to work in MSF’s humanitarian projects, are not recorded in
the accounts. They are estimated at the fair market value based on the donation certificate or on the contract entered into with the donors as follows:
In thousands of e

2020

2019

Headquarters

3,635

1,779

Field programme expenses

1,747

1,996

In-kind donations - COVID

1,278

-

In-kind donations and services

6,660

3,775

22 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.1.1 PRIVATE INCOME
Donations
Legacies and bequests
Membership fees
Income from individuals

In thousands of e

2020

2019

1,300,157

1,118,473

298,511281,683

123

134

1,598,791

1,400,291

Legacies and bequests are accounted for at their best estimated amount when legally transferred to MSF.
In thousands of e

2020

2019

Companies

95,23062,325

Trusts and foundations

115,046

74,215

Lottery and special events

35,331

29,606

828

711

2,857

3,030

249,292

169,887

Joint appeals
Other private institutions
Income from private institutions

2.1.2 PUBLIC INSTITUTIONAL INCOME
The table below presents the breakdown of donations and grants awarded by public institutional bodies. Funds are not accepted fromgovernments or other parties who are directly involved in conflicts to which MSF is responding. In 2016, MSF decided to suspend funding
from the EU, its Member States and Norway in response to EU decisions on migration policy.
In thousands of e

2020

2019

Switzerland

11,731

7,802

Canada

6,601

6,833

Japan

2,294

405

International Drug Purchase Facility (UNITAID)

2,543

2,493

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

1,664

1,717

Other public institutions

1,619

717

26,452

19,967

Public institutional income

2.1.3 OTHER INCOME

In thousands of e

2020

2019

Investment subsidies recorded as income

82

27

Merchandising

634

368

Equipment and services provided to other organisations

17,38920,848Other revenues

9,067

10,115

Other income

27,172

31,358International Financial Report 2020 23

NOTES TO THE FINANCIAL STATEMENTS

2.2 OPERATING EXPENSES
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Awarenessraising andAccess Campaign

Programme
support

Programmes

In thousands of e

Otherhumanitarian
activities

Total social
mission25,145

4,269

743,485

112

1

9,478

204,718

2,851

223

3,322

119,274

1,284

1,032

91,597

2,888

-

1,277

60,386

7,548

2,800

226

22,937

17,254

653

914

16

18,837

11,932

258

-

4,223

16,413

Depreciation

3,033

1,758

72

107

4,969

Taxes

Personnel costs

571,246

142,825

Medical and nutrition

195,127

Travel and transportation

112,878

Office expenses

82,986

6,295

Logistics and sanitation

56,221

Professional services

12,362

Communications
Grants to external partners

2,537

1,780

166

157

4,641

Promotional expenses

-

705

3,247

12

3,964

Publications

-

154

2,749

58

2,961

Bank fees

2,768

127

1

1

2,898

Others12,380

3,044

225

1,623

17,272

1,080,724

170,998

36,82825,8001,314,351-

32,172

5,733

384

38,2881,080,724

203,170

42,561

26,183

1,352,639

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATIONSOCIAL MISSION AND
OTHER EXPENSES TOTALOTHER EXPENSES
Nature of expenses
Personnel costs
Medical and nutrition

Total otheroperatingexpenses

Fundraising

Management
and generaladministration

53,60647,960101,565

23,106868,157

863,993

-

19

19

-

204,737

187,574

Overheads

2020

2019

Travel and transportation

1,156

618

1,774

239

121,287

154,688

Office expenses

4,353

2,601

6,954

22,376

120,926

123,081

-

-

-

-

60,386

63,838

Professional services

26,951

5,663

32,614

4,382

59,93362,747

Communications

22,114385

22,4991,856

43,192

41,243

Logistics and sanitation

Grants to external partners
Depreciation

-

116

116

83

16,612

16,866

1,123

3,052

4,175

10,057

19,201

15,655

2,019

909

2,928

1,066

8,635

8,290

Promotional expenses

102,052

222

102,274884

107,12289,073Publications

20,349170

20,518110

23,59024,197

Bank fees

4,014

856

4,870

208

7,976

10,442Others

565

218

783

1

18,056

21,851

238,30262,789301,091

64,368

1,679,809

1,683,537

11,33814,742

26,080-64,368--

249,640

77,531

327,171-

1,679,809

1,683,537

Taxes

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATION

Expenses are allocated according to the full cost method. The principle of the full cost method is to collate under each expense category not
only the direct costs that are specifically associated with it (direct allowable costs), but also an apportionment of the indirect costs (overheads).
Therefore, all expenditure categories include salaries, direct costs and allocated overheads (e.g. building costs and depreciation).
Overheads correspond to expenses which are required to operate general organisational functions, and which cannot be directly attributed to any othercost category.

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Employees inheadquarters
ProgrammesInternational
field staff

Locally hired
field staff

Consultants

2020

2019

-

190,881

377,8192,546

571,246

582,072

Programme support

133,930

5,871

1,991

1,033

142,825

133,765

Awareness-raising andAccess Campaign

25,145---25,14525,763

Other humanitarian
activities

4,269

-

-

-

4,269

2,712

Fundraising

53,606---53,606

51,537

Management, generaland administration

47,960---47,96046,638Overheads

23,05153

2-23,106

21,506287,961

196,805

379,8123,579

868,157

863,993

Personnel expenses

International Financial Report 2020 25

NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND REGION

Europe &Central Asia
e50,483

North America
e1,964
Asia & Pacifice124,589
Middle East &North Africa
e226,353
Latin America& Caribbean
e68,717

Africae592,657

In thousands of e

AfricaAsia &
Pacific

Europe &Central Asia

Latin America& Caribbean

Middle East &North Africa

North
AmericaTransversal

2020

2019

Personnel costs

304,995

69,15729,89934,861125,095

328

6,910

571,246

582,072

Medical andnutrition

100,556

25,011

7,421

11,59751,254

5-716

195,127

177,214

Travel andtransportation

77,438

10,818

2,400

6,278

15,441

41462

112,878

133,956

Office expenses

46,363

8,377

5,471

6,481

15,41343

838

82,98676,602

Logistics andsanitation

35,214

3,966

1,705

4,465

10,8981-29

56,221

61,812

Communications

11,716

1,556

609

978

2,049

5

342

17,254

17,613

Professional services

3,899

2,224

1,131

539

1,797

34

2,739

12,362

11,154

Private grants

2,903

676

383

1,269

1,681

1,508

3,511

11,932

9,894

Depreciation

913

215

123

109

311

-

1,363

3,033

1,867

1,517

81

55

125

938

-

53

2,768

2,965

Taxes

997

571

499

92

185

-

192

2,537

2,867

Others

6,145

1,938

788

1,239

1,975

-

295

12,38014,144

592,657

124,589

50,48368,033

227,036

1,964

15,962

1,080,724

1,092,160

Financial expenses

Programmes

Programme expenses represent expenses incurred in the field or by the headquarters on behalf of the field, as well as grants/donations awarded/given
to other organisations.
Transversal expenses are composed of activities covering more than one country, such as search and rescue operations, which represent €2.6 million,
and other transversal and unallocated activities.

26 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 PROGRAMME SUPPORT

2.2.7 FUNDRAISING

Programme support relates to expenses incurred in headquarters andregional offices in order to carry out MSF humanitarian operations(e.g. project design, monitoring and evaluation, recruitment ofinternational staff, activities designed to improve the quality andthe effectiveness of MSF operations).

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

2.2.5 AWARENESS-RAISING ANDACCESS CAMPAIGN
Awareness-raising costs comprise expenses incurred by MSF public
communications activity in furtherance of its social mission. They
represent the situations where MSF acts as a witness and speaks out
about the plight of the people it serves to alert, mobilise or denounce,and put pressure on responsible parties in order to stimulate action. It
is also when we provide public information to render account of ouraction and the field reality we see.
MSF’s Access Campaign is made up of a team of medical, legal, policy
and communications specialists. It pushes to lower the prices ofexisting drugs, vaccines and diagnostic tests; to stimulate research anddevelopment into new treatments for diseases that primarily affect thepoor; and to overcome other barriers that prevent patients getting thetreatment they need.
In thousands of e

2020

2019

Awareness-raising

37,31938,599

Access Campaign

5,242

6,387

42,561

44,986Total

2.2.6 OTHER HUMANITARIAN ACTIVITIESThe other humanitarian activities consist primarily of the cost of
the goods sold and services provided to other organisations, as well
as MSF’s contribution to the Drugs for Neglected Disease initiative(DNDi, see Note 5.1).

2.2.8 MANAGEMENT AND GENERAL ADMINISTRATIONManagement and general administration consists primarily of expenses
associated with executive management, headquarters finance andhuman resources management, internal communication and theassociative life of the organisation.

2.2.9 NET EXCHANGE GAINS / LOSSESUNREALISED AND REALISEDNet realised exchange gains/losses represent the gains/losses
generated from foreign currency transactions entered into during
the year by the various offices. Net unrealised gains/losses represent
the gains/losses resulting from the revaluation of the Statement of
Financial Position items of reporting entities that are not expressed intheir functional currency.

2.3 FINANCIAL ACTIVITIESFinancial activities represent income and expenses resulting fromfinancial and investment activities.
In thousands of e

2020

2019

Financial income

4,441

10,602Financial expenses-1,036-1,081

Financial surplus

3,405

9,521

2.4 EXTRAORDINARY ACTIVITIESExceptional activities represent income and expenses not related tooperating or financial activities. In 2020 they relate to the sale of themain headquarters building in Geneva (Extraordinary income referredto the sale price, while extraordinary expenses referred to the write-offof the net book value), and to an exceptional provision for tax.
In thousands of e

2020

2019

Extraordinary income

15,35623

Extraordinary expenses-26,950-Extraordinary (deficit)/surplus-11,594

23

International Financial Report 2020 27

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2020

2019

Short - term deposits

223,058

215,547

Cash at headquarters

534,988

401,088

Cash in the field

69,57861,613

827,624678,248

Cash and cash equivalents

MSF considers short-term deposits, cash at headquarters and cash in the field as cash and cash equivalents. Amounts are valued at fair value with any
resulting gains or losses recognised in the Statement of Financial Activities.

3.2 INVENTORIESIn thousands of e

Gross value

Provision

2020

2019

Medical and non-medical relief goods

74,534-4,62069,91455,024

Other inventories

1,007

-

1,007

815

75,541-4,62070,921

55,839Inventories

Inventories held at headquarters and by satellites are recorded at the weighted average of the purchase price, which is below the selling price. All goods
and materials present in the field are recognised as expenses when transferred from the headquarters and satellites to the field, or when bought locally,
because of the fast turnover and their non-commercial destination. Appropriate inventory provisions are recorded based on stock usage, expiry date
and any damage.

3.3 GRANTS RECEIVABLE

In thousands of e

Gross value

Provision

2020

2019

Grants receivable from private donors

24,633-

24,63325,673Grants receivable from public institutions

8,750

-

8,750

12,979UNITAID

4,164

-

4,164

2,571

Global Fund to Fight AIDS, Malaria and Tuberculosis

1,193

-

1,193

2,854

579

-

579

7,542

2,814

-

2,814

11

33,383-33,38338,652

Swiss Government
Other public institutions
Grants receivable

Grants receivable correspond to funds owed to MSF by third parties according to a formal agreement. They result from the differences between the
total amount of the grant and the funds received for each of these agreements.

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2020, the outstanding amount represents 49,968 thousand euros (2019: 51,118 thousand euros) and is expected to be received
within the following year.
Contributions receivable include donations sent by donors before year-end for which the corresponding cash has been collected by MSF in the monthfollowing year-end. They are accounted for at their cost net of impairment.
There is no provision for contributions receivable stated at 31 December 2020.

28 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to property received from legacies and bequests not yet sold, as well as to services provided and goods sold toother organisations.
In thousands of e

Gross value

Provision

2020

2019

Services provided to other organisations

6,381

-3

6,378

7,095

Legacies receivable

97,976-

97,97670,568Other receivables

19,559-151

19,40813,563

123,916-154

123,762

91,226Total

3.6 FINANCIAL ASSETSIn thousands of e

Gross value

Provision

2020

2019

Long - term investments

40,720-40,72040,121Other financial assets

12,124-87

12,037

7,402

Financial assets

52,844-87

52,75747,523Financial assets are stated at acquisition cost less impairment. Changes in the value of long-term investments are recorded in the Statement of
Financial Position.

3.7 INTANGIBLE ASSETS, PROPERTY, PLANT AND EQUIPMENT
Intangible assets are mainly composed of software and licences.
Property, plant and equipment (PPE) are mainly composed of the head offices of some entities.
In thousands of e

Net value
Additions
2019

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2020

Reclassification

Intangible assets

23,859

6,571

-151

-6,920-279-1,08621,993

Land

85,896--1,625--1,398-82,873

Buildings

128,452

4,278-6,350-3,903-2,6701,012

120,818

Tangible fixed assets under construction

6,294

11,910

-167

-

-52

-

17,986

Fixtures23,211725-5-2,431-87

21

21,434

Furniture

3,189

117

-8

-870

-79

4

2,353

Computers

5,339

2,948

-510

-2,455

-212

1,110

6,220

Machinery and equipment

2,168

120

-108

-386

5

-1,008791

Other tangible assets

1,335

2,113

-161

-2,234

-14

287

1,326

Property, plant and equipment

255,883

22,210-8,933-12,280-4,506

1,426

253,800

Total intangible assets and PPE

279,741

28,781-9,084-19,201-4,785

340

275,793

International Financial Report 2020 29

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e

Net value
Additions2018

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2019

Reclassification

Intangible assets

20,322

10,078-448-6,604

162

348

23,859Land

82,096

3,424

-

-

376

-

85,896

Buildings

85,456

2,004--3,091

1,127

42,955

128,452

Tangible fixed assets under construction

41,549

6,258

-89

-

93

-41,517

6,294

Fixtures

7,221

15,860-202-1,259-39

1,630

23,211

Furniture

2,549

1,436

-62

-768

30

4

3,189

Computers

5,708

2,193

-59

-2,560

57

-

5,339

Machinery and equipment

2,715

458

-324

-732

50

-

2,168

Other tangible assets

1,787

4,522

-1,798-1,945

7-1,238

1,335

Property, plant and equipment

229,080

36,154-2,534-10,353

1,700

1,835

255,883

Total intangible assets and PPE

249,40246,232-2,981-16,957

1,862

2,184

279,741

The intangible assets, property, plant and equipment held by MSF are capitalised when they are held to be used for the activity, or for administrative
purposes, and when they are expected to be used over more than one year.
Intangible assets are recorded at cost (or historical value), net of accumulated amortisation and impairment losses. They are amortised on a straight-line
basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciated using the straight-line method
over their estimated useful lives, using the component approach. Land is not depreciated.
All assets are depreciated following the linear method. The depreciation length varies according to the type of asset and depending on the country:- 2 to 10 years for the intangible assets,- 20 to 50 years for the buildings,- 5 to 15 years for the fixtures,- 3 to 25 years for the furniture,- 2 to 15 years for the computers- 3 to 5 years for machinery & equipment, and- 3 to 10 years for other tangible assets.
The acquisition cost of equipments used in the field for programme purposes, such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. This can be justified due to the instability of the contexts in which MSF operates andthe difficulty in determining, in a reliable way, their useful life and residual value. When an MSF section leaves a country, the remaining equipment isgenerally donated to the Ministry of Health of the country or another non-governmental organisation still present in the country, and thus does not
generate any future economic benefit for MSF.
Assets acquired under long-term finance leases are capitalised and recorded in the Statement of Financial Position. They are depreciated over theestimated useful lives of the assets. The associated obligations are included in financial debts.
MSF owned €222 million worth of buildings (including those under construction) and land at 31 December 2020. Such assets aim to optimise therunning costs of the organisation (lowering rental costs), diversify the reserves, and therefore mitigate the monetary, foreign exchange and bankdefault risks.
Among the tangible assets at 31 December 2020, the net value of the capitalised leased assets stands at€€173,000, and of capitalised leaseobligations at €467,000 (2019: €180,000 and €467,000, respectively). The total reimbursements for the current year amount to zero euros, andthe rent expenses also amount to zero euros.
For the details on Capitalised lease obligations, refer to Note 3.11 – Financial debts.

30 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.8 DEFERRED INCOME
In thousands of e

Current

Non-current

Total

2020

2019

2020

2019

2020

2019

Deferred income on public institutional grants

2,168

9,124

1,852

-

4,020

9,124

Deferred income on private grants

15,917

20,788

2,088

1,113

18,005

21,901Other deferred income

2,598

3,083

-

28

2,598

3,111

Gross value of investment subsidies

6,626

3,067

60

-

6,686

3,067

27,31036,062

4,000

1,141

31,31037,203

Deferred income

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

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

Current

Non-current

In thousands of e

Total

2020

2019

2020

2019

2020

2019

Accounts payable and accruals

76,29977,384136

38

76,43577,422

Employee benefits

54,71952,61113012954,84852,740Accrued taxes

11,845

9,548

18

-

11,863

9,548

121

162

-

-

121

162

Private grants payable

2,150

777

-

-

2,150

777

Other liabilities

27,20624,787

15,100175

42,306

24,962

172,340

165,269

15,384

341

187,724

165,610

Public institutional grants payable

Accounts payable and accrued expenses

Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants payable toexternal organisations.
Trade accounts payable to suppliers are recorded on an invoice basis when the invoices are received by the time of preparation of the financial
statements. Accrued expenses are valued at the best estimate if no invoice is received later. Grants payable and other debts are accounted for attheir par value.

3.10 PENSION PLANS
Economical benefit / economical
obligation and pension benefit expenses

In thousands of eContributions
concerning
the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2020

2020

2019

2020

2019

Pension institutions with surplus

5,255

4,720

4,559

111%

103%

TOTAL

5,255

4,720

4,559

111%

103%

The nature of pension plans for headquarters and international employees depends on the normal custom for the contracting country of the employee.
Pension obligations are usually covered by a plan with an independent organisation. Contributions to a plan are recognised as an expense in the Statementof Financial Activities in the year in which they are incurred. MSF International and MSF Switzerland employees benefit from a scheme covering retirement,
invalidity pension and death, according to the provisions of the Swiss Federal Law for occupational retirement (LOB). The occupational benefits are provided
by a collective foundation, Profond, according to a benefit plan: investment yield has no impact on premiums; the employer does not guarantee the benefit
amount. The Plan is funded by the contributions of MSF International and the employees. The plan covers the usual occupational benefits: retirement andinvalidity pension, and death benefits. Risks are insured by the collective Foundation.
The surplus is not recognised in the Statement of Financial Position, in compliance with Swiss GAAP FER/RPC.

International Financial Report 2020 31

NOTES TO THE FINANCIAL STATEMENTS

3.11 FINANCIAL DEBTS
In thousands of e

2020

2019

5,930

4,052

467

467

Financial debts - Current

6,396

4,518

Non-current borrowings and loans

46,123

52,684Non-current capitalised lease obligation

3,500

3,967

49,62356,650Current borrowings and loans
Current capitalised lease obligation

Financial debts - Non-current

Financial debts are recorded at par value. External borrowings and loans have been used to finance the building purchases and are not capitalised in thetangible assets.

3.12 PROVISIONSIn thousands of e

2019

Additional
provisions

Amountsused

Unusedamounts
reversed

Lawsuit contingency provision

6,175

2,233

-167

-1,024

-

410

7,627

Tax provision

4,341

6,936

-718

-3,946

15

-

6,629

Staff retirement plan provision

3,305

466

-335

-40

6

-

3,403

Project closure planned at year end provision

6,200

5,769

-2,435-3,656

7

637

6,522

Other provisions

4,789

7,043

-970

-629

-4

-410

9,819

24,811

22,447-4,624-9,29423

637

34,000Total provisions - Current
Lawsuit contingency provision

Foreignexchange
gain / loss

Reclassification

2020

72

132

-15

-

-

-

189

5,250

11,084--742-2,065-

13,528Staff retirement plan provision

467

130

-

-107

-18

-

472

Project closure planned at year end provision

629

-

-

-

9

-637

-

Other provisions

194

180

-

-

-29

-

344

6,612

11,526-15-849-2,103-637

14,533

2018

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Lawsuit contingency provision

5,233

7,333

-4,861-1,542

12

-

6,175

Tax provision

8,045

3,060

-2,415-123

135-4,361

4,341

Staff retirement plan provision

3,128

863

-426

67

-326

3,305

Project closure planned at year end provision

2,926

6,166

-2,852-78

38

Other provisions

1,904

3,785

-381

-150

24

-394

4,789

Total provisions - Current

21,237

21,207-10,935-1,893275-5,08024,811

Lawsuit contingency provision

124

-

-60

-

-

7

72

Tax provision

834

14

-275

-

-102

4,780

5,250

Staff retirement plan provision

316

142

-143

-

6

146

467

Project closure planned at year end provision

-

613

-

-

15

-

629

Other provisions

-

13

-

-

1

180

194

1,275

782

-478

-

-80

5,113

6,612

Tax provision

Total provisions - Non-current

Total provisions - Non-current

Reclassification

2019

6,200

Provisions are valued at best estimate when MSF has a legal or constructive obligation as the result of a past event, and if it is probable that an outflow
of assets will be required to settle the provision. Changes in provisions are recognised in the Statement of Financial Activities.
32 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2020

2019

Programme

64.3%

64.8%

Programme support (headquarters and abroad)

12.1%

12.4%

Awareness- raising and Access Campaign

2.5%

2.7%

Other humanitarian activities

1.6%

1.5%

Social mission

80.5%

81.4%

Fundraising

14.9%

13.6%

Management and general administration

4.6%

5.0%

19.5%

18.6%

100.0%

100.0 %

Other expenses
ExpenditureSocialmission

80.5%

Other
expenses

19.5%

2020 Expenditure

Privateincome4.1.2 FUNDING SOURCES

97.2%

2020

2019

Private income

97.2%

96.2%

Public institutional income

1.4%

1.2%

Other income

1.4%

2.6%

100.0 %

100.0 %

IncomeFunds coming from non-public institutional sources represented 98.6% of MSF total
income in 2020 (2019: 98.8%). More than 7 million individual donors and private funders
worldwide made this possible.

Publicinstitutional
incomeOther
income1.4%

1.4%2020 Income

International Financial Report 2020 33

NOTES TO THE FINANCIAL STATEMENTS

4.2 PRIVATE AND OTHER OPERATING INCOME
4.2.1 PRIVATE AND OTHER OPERATING INCOME BY OFFICE
Income fromindividuals

Donations fromprivate institutions

In thousands of e

Private income

Other income

Total
2020

2019

MSF Australia

51,5407,115

58,65594

58,74953,559MSF Austria

28,257

2,871

31,12813

31,141

24,384MSF Belgium

48,292

4,208

52,50012,781

65,281

57,189MSF Brazil

49,185

3

49,188716

49,90457,963MSF Canada

45,388

5,285

50,67457

50,731

41,559

425

10

435

-

435

302

MSF Czech Republic

5,095

-

5,095

958

6,053

6,030

MSF Denmark

18,6685,209

23,877133

24,00920,321

-

-

-

-

-

6

MSF Finland

1,586

97

1,682

-

1,682

557

MSF France

80,793

13,221

94,014

9,242

103,256

101,312

MSF Germany

207,698

29,261

236,959718

237,677

162,729

MSF Greece

2,146

1,192

3,338

20

3,358

2,284

MSF Hong Kong

43,533

3,248

46,781-

46,781

57,379MSF India

197

33

230

-

230

279

MSF Ireland

7,202

663

7,865

-

7,865

6,397

MSF Italy

66,583

3,809

70,392344

70,73663,431MSF Japan

94,262

12,334

106,59614

106,61088,855MSF Republic of Korea

17,044901

17,945-

17,945

13,462MSF LAT

7,265

188

7,454

-

7,454

8,438

MSF Luxembourg

6,065

460

6,525

85

6,611

6,039

239

1,355

1,594

3

1,596

276

MSF Netherlands

57,83017,98075,810156

75,96675,052MSF Norway

42,6501,838

44,488491

44,97943,526

MSF South Africa

2,057

967

3,024

9

3,033

2,405

MSF Spain

103,737

7,743

111,480

214

111,695

102,392

MSF Sweden

41,46622,15063,616

66

63,68359,667MSF Switzerland

82,232

41,703

123,935

412

124,347

105,862

MSF Taiwan

3,414

294

3,708

-

3,708

313

MSF United Kingdom

49,541

27,13976,680188

76,867

69,243

MSF United States

433,409

38,015

471,424456

471,881379,970

990

2

992

-

992

975

2020

1,598,791

249,292

1,848,083

27,172

1,875,255

1,612,156

2019

1,400,291

169,887

1,570,178

41,9781,612,156

MSF Colombia

MSF Eastern Africa

MSF Mexico

MSF Uruguay

34 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 INCOME BY SOURCE
Other private institutions
e2,857

Individual income
Private organisations

Equipment and services sold to other organisations
e17,389

Lottery and special events
e35,331

Other income

Joint appeals
e828

In thousands of e

Investment subsidies recorded as income
e82

Other revenues
e9,067
Merchandisinge634

Trusts and foundations
e115,046
Companies
e95,230
Membership fees
e123

2020
Private income:e1,848,083
Other income:e27,172
Legacies andbequestse298,511

Donationse1,300,157

This illustration does not disclose the income from public institutions and the income resulting from exceptional activities.

International Financial Report 2020 35

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2020

2019

Guarantees given

9,020

3,531

Rental contracts for office buildings

27,020

5,686

Other off-balance sheet commitments given

7,380

7,187

-

29,400

DNDi

12,00016,000

Other off-balance sheet commitments

55,42061,804

Warranty to secure debt

Warranty to secure debt corresponds to the warranty of a real estate loan on organisational capital.
MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations: five public sector
institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya Medical Research Institute, theMinistry of Health of Malaysia and France’s Pasteur Institute – and one international research organisation, the Special Programme for Research
and Training in Tropical Diseases (TDR), which is a permanent observer to the initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in the creation of DNDi
was to help create a research and development initiative for neglected diseases, which in time would be self-financing and in a position to work
independently of MSF. In 2018, the IGA decided to support DNDi to the level of €4 million per year until 2023.

5.2 CONTINGENT ASSETS
Contingent assets (assets where no sufficient reliable estimate is possible) in MSF mainly consist of legacies and bequests expected at year end
but not yet legally transferred. Their best estimate value is €14.510 million in 2020 and €15.157 million in 2019.

5.3 SUBSEQUENT EVENTS
There are no subsequent events to report.

36 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

5.4 STAFF FIGURES
5.4.1 FULL-TIME EQUIVALENTS IN THE FIELD
In full-time equivalents

2020

2019

International programme staff

3,377

3,579

Locally hired programme staff

37,63737,536

Programmes

41,014

41,115International programme support

32

48

Locally hired programme support

126

134

Programme support

158

182

Total field positions

41,172

41,2975.4.2 POSITIONS IN HEADQUARTERS
In full-time equivalents

2020

2019

Social mission

2,128

2,137

Fundraising

1,043

1,030

Management and general administration

698

704

Overhead219

202

Employees

4,088

4,073

Social mission

27

35

Fundraising

7

18

Management and general administration

13

24

Volunteers

47

77

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

5.4.3 INTERNATIONAL DEPARTURES TO THE FIELD
2020

2019

Medical pool

1,386

1,868

Nurse and other paramedical pool

1,550

1,924

Non-medical pool

3,056

3,721

International departures ( full year )

5,992

7,513

First-time departures ( full year )

1,014

1,237

International Financial Report 2020 37

NOTES TO THE FINANCIAL STATEMENTS

5.4.4 HEADQUARTERS REMUNERATION POLICIESThe gross salaries presented below are based on the policies of the different MSF entities. The salaries disclosed here exclude remuneration ofinterns, and are equal to one full-time equivalent for the corresponding position. They are presented in local currency and depend on the costof living in the countries where the entities are established.

5.4.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
Currency

Highest salary

Position

Lowest salary

Wage Ratio

MSF Australia

Australian Dollar

194,151

General Director

64,024

3.0

MSF Austria

Euro

74,549General Director

29,138

2.6

MSF BelgiumEuro

112,618

General Director

30,764

3.7

MSF Brazil

Brazilian Real

300,836

General Director

40,863

7.4

MSF Canada

Canadian Dollar

150,460

General Director

40,811

3.7

MSF Colombia

Coéombian Peso

67,413,500

Head of Communication

23,072,000

2.9

MSF Czech RepublicCzech Koruny

750,452

General Director

375,228

2.0

MSF Denmark

Danish Krone

835,797

General Director

305,065

2.7

MSF Eastern Africa

Kenyan Shilling

8,752,770

General Director

635,040

13.8

MSF Epicentre

Euro86,254General Director

31,283

2.8

MSF FinlandEuro

66,610Country Director

22,440

3.0

MSF Fondation

Euro

78,796

Research Director

41,339

1.9

MSF France

Euro

91,816

General Director

27,406

3.4

MSF GermanyEuro

89,674General Director

30,784

2.9

MSF Greece

Euro47,240General Director

11,953

4.0

MSF HollandEuro

126,114

General Director

37,117

3.4

MSF Hong Kong

Hong Kong Dollar

1,005,000

General Director

203,880

4.9

MSF India

Indian Rupee

4,043,856

General Director

193,368

20.9

MSF InternationalEuro

172,248

Secretary General

75,804

2.3

MSF IrelandEuro

79,787

General Director

26,096

3.1

MSF ItalyEuro73,038General Director

22,876

3.2

MSF Japan

Yen

14,856,800

General Director

4,435,200

3.3

MSF LAT

Argentine Peso

3,606,330

General Director

776,139

4.6

MSF LogistiqueEuro

72,618General Director

27,638

2.6

MSF LuxembourgEuro73,684General Director

35,396

2.1

MSF Mexico

Mexican Peso

1,680,582

General Director

113,257

14.8

MSF Norway

Norwegian Krone

915,409

General Director

320,777

2.9

MSF South Africa

Rand

1,683,452

General Director

218,763

7.7

MSF South Korea

Won

133,124,928

General Director

31,900,000

4.2

MSF SpainEuro

72,964President

23,634

3.1

MSF Supply

Euro

93,861

General Director

33,013

2.8

MSF Sweden

Swedish Krona

792,120

General Director

258,672

3.1

MSF Switzerland

Swiss Franc

172,696

General Director

57,686

3.0

MSF Taiwan

New Taiwan Dollar

2,690,829

General Director

605,340

4.4

MSF UK

Pound Sterling

86,232

General Director

24,832

3.5

MSF Uruguay

Uruguayan Peso

1,337,412

Fundraising Coordinator

656,722

2.0

MSF USA

US Dollar

243,100

General Director

50,505

4.8

Shared IT Services

Euro58,351

General Director

15,4053.8

5.4.4.2 REMUNERATION OF INTERNATIONAL DIRECTORS AND MANAGERS

In thousands of e

2020

2019

International President

158

158

Other International Board members

287

286

Executive Management - Secretary General & Executive Directors

369

307

38 Médecins Sans Frontières

FINANCESBY COUNTRY

Ganpat, an MSF Community Health Educator,
announces COVID-19 health and safety
precautions over a megaphone around Govandi
slums, in Mumbai. India, August 2020.
© Abhinav Chatterjee/MSF

FINANCES BY COUNTRY

AFGHANISTANBALKANSEXPENSES

EXPENSES
In e

In e

Personnel costs

17,612,133

Personnel costs

472,648

Medical and nutrition

5,510,533

Medical and nutrition

17,682

Travel and transportation

4,699,552

Travel and transportation

75,436

Office expenses

1,613,744

Office expenses

111,072

Logistics and sanitation

1,536,815

Logistics and sanitation

87,460Professional services

1,120,115

Professional services

47,732

Communications

330,170

Communications

13,188Grants to external partners

91,244

Grants to external partners-

Depreciation and amortisation

48,650Depreciation and amortisation-

Bank fees and financial expenses

51,255

Bank fees and financial expenses

Taxes

49,990

Taxes

586

Others674,671

Others-5

Programmes

33,338,872

Programmes

Indirect supply costs

1,324,751

Indirect supply costs

Field-related expenses

34,663,623

Field-related expenses

Of which are COVID-19 expenses

2,589,860

3,337

829,136
829,136

Of which are COVID-19 expenses-

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

599,437

COVID-19 restricted income
Private and other unrestricted income

Private restricted income (non-COVID-19)

2,074,843

COVID-19 restricted income

31,989,343

Private and other unrestricted income

829,136
1

1

Private and other income
Public institutional income
Funding of field-related costs

34,663,623
34,663,623

Private and other income
Public institutional income
Funding of field-related costs

829,136
829,136

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,099

International staff

96

Field positions

40 Médecins Sans Frontières

2,196

STAFF INFORMATION
In full-time equivalents

Locally hired staff

18

International staff

36

Field positions

54

FINANCES BY COUNTRYBANGLADESH

BELARUSEXPENSES

EXPENSES
In e

In e

Personnel costs

19,778,983

Personnel costs

613,949

Medical and nutrition

7,046,812

Medical and nutrition

294,294

Travel and transportation

2,095,777

Travel and transportation

91,819

Office expenses

1,660,839

Office expenses

113,519

Logistics and sanitation

1,326,520

Logistics and sanitation

4,715

Professional services

359,013

Professional services

9,721

Communications

276,299

Communications

13,624

Grants to external partners

298,629

Grants to external partners-

Depreciation and amortisation

43,668Depreciation and amortisation

8,620

Bank fees and financial expenses

6,469Bank fees and financial expenses

3,353

Taxes

18,462

Taxes

643

Others244,322

Others11,457

Programmes

32,857,164

Indirect supply costs

414,715

Field-related expenses

33,271,879

Of which are COVID-19 expenses

5,956,513

FUNDING

Programmes

1,464,343

Indirect supply costs

35,170Field-related expenses

1,499,513

Of which are COVID-19 expenses

83,888FUNDING
In e

In e

Private restricted income (non-COVID-19)

7,842,662

Private restricted income (non-COVID-19)

7,000

COVID-19 restricted income

5,708,906

COVID-19 restricted income

83,88818,112,475

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

31,664,043

Private and other income

1,499,513

Public institutional income

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

1,408,625
1

1,607,836

Funding of field-related costs

1,499,513

1

Public institutional income

1,607,836

Funding of field-related costs

33,271,879

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

35

International staff

11

Field positions

46

In full-time equivalents

Locally hired staff

1,885International staff

97

Field positions

1,982

International Financial Report 2020 41

FINANCES BY COUNTRYBELGIUM

BOLIVIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

2,940,367

Personnel costs

1,061,531

Medical and nutrition

271,901

Medical and nutrition

399,858

Travel and transportation

89,038Travel and transportation

139,642

Office expenses

492,951

Office expenses

143,372

Logistics and sanitation

149,188

Logistics and sanitation

94,966

Professional services

118,781

Professional services

38,727

Communications

26,596

Communications

15,473Grants to external partners-

Depreciation and amortisation

12,388Bank fees and financial expenses

131

Grants to external partners

430

Depreciation and amortisation

5,420

Bank fees and financial expenses

170

Taxes

53,707

Taxes

4,009

Others139,068

Others63,557

Programmes

4,294,116

Indirect supply costs

46,909Programmes

1,967,155

Indirect supply costs

Field-related expenses

4,341,025

Field-related expenses

Of which are COVID-19 expenses

3,283,095

Of which are COVID-19 expenses

7,180
1,974,335
391,074

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

577,784

Private restricted income (non-COVID-19)

COVID-19 restricted income

1,522,710

COVID-19 restricted income

2,240,531

Private and other unrestricted income

Private and other unrestricted income

Public institutional income
Funding of field-related costs

273,784
1,700,551
1

1

Private and other income-

4,341,025
4,341,025

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

1,974,335
1,974,335

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

39

Locally hired staff

44

International staff

9International staff

4

Field positions

48

Field positions

48

42 Médecins Sans Frontières

FINANCES BY COUNTRYBRAZIL

BURKINA FASO

EXPENSES

EXPENSES
In e

Personnel costs

2,147,709

In e

Personnel costs

8,823,716

Medical and nutrition

704,366

Medical and nutrition

4,207,872

Travel and transportation

533,824

Travel and transportation

3,463,935

Office expenses

484,012

Office expenses

1,922,782

Logistics and sanitation

194,190

Logistics and sanitation

3,005,282

Professional services

45,170Professional services

234,778

Communications

81,756

Communications

509,715

Grants to external partners

1,123,376

Grants to external partners

783

Depreciation and amortisation

15,486

Depreciation and amortisation

13,800Bank fees and financial expenses

4,003

Bank fees and financial expenses

38,265

Taxes

6,767

Taxes

44,523

Others192,870

Others179,184

Programmes

5,533,529

Indirect supply costs

42,866

Programmes

22,444,637

Indirect supply costs

691,924

Field-related expenses

5,576,395

Field-related expenses

Of which are COVID-19 expenses

4,062,565

Of which are COVID-19 expenses

FUNDING

23,136,561
4,516,698

FUNDINGIn e

Private restricted income (non-COVID-19)

514,627

COVID-19 restricted income
Private and other unrestricted income

In e

Private restricted income (non-COVID-19)

1,866,825

3,267,539

COVID-19 restricted income

2,429,666

1,794,229

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

18,840,070
1

5,576,395
5,576,395

STAFF INFORMATION

Private and other income

23,136,561

Public institutional income
Funding of field-related costs

23,136,561

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

110

Locally hired staff

610

International staff

15

International staff

82

Field positions

125

Field positions

691

International Financial Report 2020 43

FINANCES BY COUNTRYBURUNDICAMBODIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

3,728,824

Personnel costs

Medical and nutrition

1,912,120

Medical and nutrition

1,139,476
784,246

Travel and transportation

1,117,049

Travel and transportation

70,205

Office expenses

674,672

Office expenses

92,787

Logistics and sanitation

959,046

Logistics and sanitation

4,982

Professional services

138,989

Professional services

4,769

Communications

137,760

Communications

10,193Grants to external partners

11,075Grants to external partners

95,694

Depreciation and amortisation

26,326

Depreciation and amortisation

Bank fees and financial expenses

7,400Bank fees and financial expenses

1,466

Taxes

3,617

Taxes

10,936

Others

320,822

Others

10,866

Programmes

9,037,700-

Programmes

2,225,620

Indirect supply costs

485,591

Indirect supply costs

121,151

Field-related expenses

9,523,291

Field-related expenses

2,346,771

Of which are COVID-19 expenses

313,011FUNDINGOf which are COVID-19 expenses-

FUNDINGIn e

Private restricted income (non-COVID-19)

1,468,078

COVID-19 restricted income

252,724

Private and other unrestricted income

7,802,489

In e

Private restricted income (non-COVID-19)
COVID-19 restricted income

Public institutional income
Funding of field-related costs-

Private and other unrestricted income

1

Private and other income

223

2,346,548
1

9,523,291
9,523,291

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

2,346,771
2,346,771

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

341

Locally hired staff

55

International staff

22International staff

8

Field positions

363

Field positions

63

44 Médecins Sans Frontières

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCAMEROON
EXPENSES
In e

EXPENSES

Personnel costs

9,673,258

Medical and nutrition

5,909,119

Personnel costs

29,749,011

Travel and transportation

2,059,949

Medical and nutrition

12,611,572

Office expenses

1,454,586

Travel and transportation

13,755,652

Logistics and sanitation

1,029,487

Office expenses

5,799,241
3,672,248

In e

Professional services

56,289Logistics and sanitation

Communications

316,256

Professional services

391,661

Communications

1,508,530

Grants to external partners

75

Depreciation and amortisation

33,159Grants to external partners

157,564

Bank fees and financial expenses

44,752

Depreciation and amortisation

81,171

Taxes

25,866

Bank fees and financial expenses

78,967

Others278,075

Taxes

241,315

Others486,667

Programmes

20,880,872

Indirect supply costs

592,730

Field-related expenses

21,473,602

Of which are COVID-19 expenses

1,950,459

Programmes

68,533,599

Indirect supply costs

2,664,959

Field-related expenses

71,198,558

Of which are COVID-19 expenses

3,592,385

FUNDINGIn e

Private restricted income (non-COVID-19)

51,030COVID-19 restricted income
Private and other unrestricted income

In e1,757,361

Private restricted income (non-COVID-19)

9,515,532

19,665,211

COVID-19 restricted income

3,474,857

1

Private and other income

FUNDING

21,473,602

Private and other unrestricted income

57,276,857
1

Public institutional income
Funding of field-related costs

21,473,602

Private and other income

70,267,246

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

931,3121

Public institutional income

STAFF INFORMATION
In full-time equivalents

Locally hired staff

583

International staff

75

Field positions

658

Funding of field-related costs

STAFF INFORMATION

931,312
71,198,558

In full-time equivalents

Locally hired staff

2,668International staff

259

Field positions

2,927

International Financial Report 2020 45

FINANCES BY COUNTRY

CHAD

COLOMBIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

5,547,369

Personnel costs

Medical and nutrition

2,218,305

Medical and nutrition

371,223

Travel and transportation

1,814,495

Travel and transportation

223,358

Office expenses

1,201,597

Office expenses

272,036

2,441,007

Logistics and sanitation

448,969

Logistics and sanitation

126,229

Professional services

40,992

Professional services

23,141

Communications

347,935

Communications

65,471

Grants to external partners

226

Grants to external partners-

Depreciation and amortisation

9,906

Depreciation and amortisation

1,146

Bank fees and financial expenses

20,676

Bank fees and financial expenses

6,404

Taxes

32,856

Taxes

13,271Others29,635

Others151,166

Programmes

11,712,961

Indirect supply costs

316,402

Field-related expenses

12,029,363

Of which are COVID-19 expenses

1,053,113

FUNDING

Programmes

3,694,451

Indirect supply costs

2,113

Field-related expenses

3,696,565

Of which are COVID-19 expenses

891,432

FUNDING
In e

In e

Private restricted income (non-COVID-19)

196,509

Private restricted income (non-COVID-19)

638,070

COVID-19 restricted income

973,431

COVID-19 restricted income

868,173

Private and other unrestricted income

10,672,611

Private and other unrestricted income

1

Private and other income

11,842,552

Municipalities and regional councils - Switzerland

186,8111

Public institutional income

1,569,447
1

186,811

Private and other income

3,075,690

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

620,8741

Funding of field-related costs

12,029,363

Public institutional income

620,874

Funding of field-related costs

3,696,565

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

278

International staff

52

Locally hired staff

130

Field positions

330

International staff

10

Field positions

140

46 Médecins Sans Frontières

In full-time equivalents

FINANCES BY COUNTRY

DEMOCRATIC PEOPLE’S
REPUBLIC OF KOREA

CÔTE D’IVOIRE
EXPENSES
In e

Personnel costs

1,091,157

EXPENSES

In e

Medical and nutrition

187,702

Personnel costs

289,811

Travel and transportation

296,651

Medical and nutrition

717,435

Office expenses

362,132

Travel and transportation

63,964

Logistics and sanitation

42,275

Office expenses

60,296

Professional services

514,360

Logistics and sanitation

2,791

Communications

65,626

Professional services

35,1172,486

Grants to external partners-

Communications

Depreciation and amortisation-

Grants to external partners

Bank fees and financial expenses

514-

Depreciation and amortisation

1,848
191

Taxes

11,439Bank fees and financial expenses

Others60,587Taxes

1Others58

Programmes

2,632,443

Indirect supply costs

41,460Field-related expenses

2,673,903

Of which are COVID-19 expenses

605,151

Programmes

1,173,999

Indirect supply costs

62,949Field-related expenses

1,236,948

Of which are COVID-19 expenses

67,018FUNDINGIn e

Private restricted income (non-COVID-19)
COVID-19 restricted income

367,747

Private and other unrestricted income

2,306,156

In e

Private restricted income (non-COVID-19)
COVID-19 restricted income

64,4502,673,903

1,236,948

Public institutional income

Funding of field-related costs

1,172,499
1

Private and other income
Public institutional income-

Private and other unrestricted income

1

Private and other income

FUNDING

--2,673,903
Funding of field-related costs

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

1,236,948

In full-time equivalents

Locally hired staff

7

Locally hired staff

2

International staff

8

International staff

4

Field positions

15

Field positions

6

International Financial Report 2020 47

FINANCES BY COUNTRY

DEMOCRATIC
REPUBLIC OF CONGOEGYPTEXPENSES
In e

EXPENSES

In e

Personnel costs

1,966,807

Personnel costs

55,169,056

Medical and nutrition

Medical and nutrition

20,189,866

Travel and transportation

89,662

Travel and transportation

17,226,238

Office expenses

432,996

Office expenses

8,354,754

Logistics and sanitation

146,180

Logistics and sanitation

6,689,672

Professional services

47,517

Professional services

269,435

Communications

56,065

Communications

2,424,141

Grants to external partners

260,589-

Grants to external partners

994,273

Depreciation and amortisation

8,517

Depreciation and amortisation

160,280

Bank fees and financial expenses

589

Bank fees and financial expenses

680,994

Taxes

4,929

Taxes

233,148

Others

98,853

Others1,406,859

Programmes

113,798,717

Indirect supply costs

2,402,167

Field-related expenses

116,200,884

Of which are COVID-19 expenses

Programmes

3,112,704

Indirect supply costs

601

Field-related expenses

3,113,305

Of which are COVID-19 expenses-

7,583,359

FUNDINGFUNDING

In e
In e

Private restricted income (non-COVID-19)

18,235,199

COVID-19 restricted income

6,396,586

Private and other unrestricted income

85,463,321

Private and other unrestricted income

812,628

Public institutional income

1,250,079

Funding of field-related costs

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

1,585,255

Ministry of Foreign Affairs (MFA) - Japan

2,291,507

STAFF INFORMATION

Municipalities and regional councils - Switzerland

166,309

3,113,305

In full-time equivalents

Locally hired staff

144

International staff

13

116,200,884

Field positions

158

In full-time equivalents

Locally hired staff

2,707International staff

362

Field positions

3,069

48 Médecins Sans Frontières

3,113,305

6,105,778

1

STAFF INFORMATION

2,863,128
1

Governments - Others - Switzerland

Funding of field-related costs-

110,095,106

Swiss Agency for Development and Cooperation (DDC)

Public institutional income

250,177

COVID-19 restricted income

Private and other income

1

Private and other income

Private restricted income (non-COVID-19)

FINANCES BY COUNTRY

EL SALVADORESWATINI*

EXPENSES

EXPENSES
In e

Personnel costs

1,215,973

In e

Personnel costs

1,907,053

Medical and nutrition

89,066

Medical and nutrition

464,743

Travel and transportation

88,308Travel and transportation

181,852

Office expenses

176,165

Office expenses

219,424

Logistics and sanitation

56,313

Logistics and sanitation

42,320Professional services

19,789Professional services

6,957

Communications

47,907

Communications

58,239Grants to external partners-

Grants to external partners

Depreciation and amortisation-

Depreciation and amortisation

4,233

Bank fees and financial expenses

133

Bank fees and financial expenses

3,596

Taxes

696

Taxes

1,897

Others14,933

Others15,643

Programmes

1,709,283

Indirect supply costs

6,836

Field-related expenses

1,716,119

Of which are COVID-19 expenses

154,071-

Programmes

2,905,957

Indirect supply costs

37,224

Field-related expenses

2,943,180

Of which are COVID-19 expenses

265,421

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

1,063,437

COVID-19 restricted income-

Private and other unrestricted income

652,682

Private restricted income (non-COVID-19)

716,422

COVID-19 restricted income

257,745

Private and other unrestricted income

1,688,797
1

1

Private and other income
Public institutional income

1,716,119-

Private and other income

2,662,964

Swiss Agency for Development and Cooperation (DDC)

280,217
1

Funding of field-related costs

1,716,119

Public institutional income

280,217

Funding of field-related costs

2,943,180

STAFF INFORMATION
In full-time equivalents

Locally hired staff

74

International staff

6

Field positions

80

STAFF INFORMATION
In full-time equivalents

Locally hired staff

120

International staff

9

Field positions

129*Formerly Swaziland

International Financial Report 2020 49

FINANCES BY COUNTRYETHIOPIAFRANCEEXPENSES

EXPENSES
In e

In e

Personnel costs

8,585,647

Personnel costs

Medical and nutrition

2,323,504

Medical and nutrition

368,983

Travel and transportation

2,023,804

Travel and transportation

120,103

Office expenses

1,194,005

Office expenses

3,391,225

1,314,886

Logistics and sanitation

794,267

Logistics and sanitation

138,428

Professional services

80,868

Professional services

54,564

Communications

383,918

Communications

4,477

Grants to external partners-

Depreciation and amortisation

17,240Grants to external partners-

Depreciation and amortisation-

Bank fees and financial expenses

2

Bank fees and financial expenses

202

Taxes

-

Taxes

234,854

Others83,786

Others83

Programmes

15,487,041

Indirect supply costs

256,603

Field-related expenses

15,743,644

Of which are COVID-19 expenses

799,412FUNDING

Programmes

5,627,805

Indirect supply costs

17,472

Field-related expenses

5,645,277

Of which are COVID-19 expenses

2,040,947

FUNDINGIn e

Private restricted income (non-COVID-19)

2,379,296

COVID-19 restricted income

770,212

Private and other unrestricted income

11,662,824

In e

Private restricted income (non-COVID-19)

3,316,338
1

14,812,332

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

1,780,452

Private and other unrestricted income

1

Private and other income

518,727

COVID-19 restricted income

Private and other income

5,615,517

Governments - Others - France

29,7601

931,312Public institutional income

931,312Funding of field-related costs

29,7601

Public institutional income
Funding of field-related costs

5,645,277

15,743,644

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

45

Locally hired staff

846

International staff

47

International staff

45

Field positions

92

Field positions

890

50 Médecins Sans Frontières

FINANCES BY COUNTRY

GREECEGUINEA

EXPENSES

EXPENSES
In e

Personnel costs

8,896,024

In e

Personnel costs

3,792,852

Medical and nutrition

814,901

Medical and nutrition

2,266,058

Travel and transportation

493,381

Travel and transportation

1,172,091

Office expenses

1,201,493

Office expenses

846,028

Logistics and sanitation

912,548

Logistics and sanitation

630,996

Professional services

374,861

Professional services

69,479Communications

220,897

Communications

180,907

Grants to external partners

26,650Grants to external partners

126,621

Depreciation and amortisation

29,749Depreciation and amortisation

27,100Bank fees and financial expenses

4,108Bank fees and financial expenses

Taxes

17,368

Taxes

1,776

Others299,799

Others380,240

Programmes

13,291,779

Indirect supply costs

30,724

Field-related expenses

13,322,502

Of which are COVID-19 expenses

1,637,762

FUNDING

603

Programmes

9,494,751

Indirect supply costs

396,902

Field-related expenses

9,891,653

Of which are COVID-19 expenses

1,184,178

FUNDING
In e

In e

Private restricted income (non-COVID-19)

8,957,523

Private restricted income (non-COVID-19)

1,533,170

COVID-19 restricted income

1,307,444

COVID-19 restricted income

1,184,178

2,953,344

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

13,218,311

Municipalities and regional councils - Belgium

37,500

Municipalities and regional councils - Switzerland

66,692
1

Public institutional income
Funding of field-related costs

7,174,305
1

Private and other income

9,891,653

Public institutional income
Funding of field-related costs

9,891,653

104,192
13,322,502

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

273

International staff

18

Field positions

291

Locally hired staff

302

International staff

31

Field positions

333

International Financial Report 2020 51

FINANCES BY COUNTRYGUINEA-BISSAU

HAITI

EXPENSES

EXPENSES
In e

Personnel costs

1,388,558

In e

Personnel costs

13,311,213

Medical and nutrition

230,898

Medical and nutrition

3,170,550

Travel and transportation

156,181

Travel and transportation

1,959,776

Office expenses

154,959

Office expenses

2,151,097

Logistics and sanitation

17,387

Logistics and sanitation

1,461,874

Professional services

25,139Professional services

81,274

Communications

21,519Communications

281,570

Grants to external partners

144,740

Grants to external partners

36

Depreciation and amortisation-

Depreciation and amortisation

36,933

Bank fees and financial expenses

210

Bank fees and financial expenses

29,155

Taxes

4,008

Taxes

36,897

Others5,847

Others721,868

Programmes

2,004,742

Indirect supply costs

19,245

Field-related expenses

2,023,987

Of which are COVID-19 expenses

292,094

FUNDING

Programmes

23,386,947

Indirect supply costs

588,940

Field-related expenses

23,975,887

Of which are COVID-19 expenses

2,474,783

FUNDING
In e

In e

Private restricted income (non-COVID-19)-

Private restricted income (non-COVID-19)

2,033,321

COVID-19 restricted income-

COVID-19 restricted income

2,365,669

Private and other unrestricted income

2,023,987

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

19,576,897
1

2,023,987
2,023,987

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

23,975,887
23,975,887

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

121

Locally hired staff

1,245International staff

9International staff

71

Field positions

130

Field positions

1,316

52 Médecins Sans Frontières

FINANCES BY COUNTRYHONDURASINDIA

EXPENSES

EXPENSES
In e

Personnel costs

2,411,242

In e

Personnel costs

7,285,616

Medical and nutrition

632,334

Medical and nutrition

3,720,146

Travel and transportation

256,056

Travel and transportation

Office expenses

303,459

Office expenses

Logistics and sanitation

87,703

Logistics and sanitation

268,233

Professional services

16,866

Professional services

380,283

Communications

37,392

Communications

376,531

Grants to external partners

15,418Grants to external partners-

841,815
1,169,671

Depreciation and amortisation

4,327

Depreciation and amortisation

41,682

Bank fees and financial expenses

6,409Bank fees and financial expenses

3,748

Taxes

713

Taxes

382,332

Others9,687

Others594,238

Programmes

3,766,188

Indirect supply costs

28,851

Programmes

15,079,713

Indirect supply costs

75,449Field-related expenses

3,795,038

Field-related expenses

Of which are COVID-19 expenses

1,061,289

Of which are COVID-19 expenses

FUNDING15,155,162
2,166,874

FUNDING
In e

In e

Private restricted income (non-COVID-19)

661,590

Private restricted income (non-COVID-19)

COVID-19 restricted income

962,077

COVID-19 restricted income

Private and other unrestricted income

1,587,586

1,796,466

Private and other unrestricted income

1

Private and other income

531,826

12,327,791
1

3,211,254

Swiss Agency for Development and Cooperation (DDC)

467,028

Municipalities and regional councils - Switzerland

116,757
1

Public institutional income

583,785

Funding of field-related costs

3,795,038

Private and other income

14,656,083

International Drug Purchase Facility (UNITAID)

499,0791

Public institutional income

499,079

Funding of field-related costs

15,155,162

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

642

Locally hired staff

136

International staff

41

International staff

11

Field positions

682

Field positions

147

International Financial Report 2020 53

FINANCES BY COUNTRY

INDONESIA

IRAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

604,409

Personnel costs

Medical and nutrition

83,191

Medical and nutrition

87,249Travel and transportation

37,085

Travel and transportation

362,096

Office expenses

134,499

Office expenses

146,309

Logistics and sanitation

11,115

Logistics and sanitation

278,827

Professional services

34,330Professional services

19,604

Communications

41,693

Communications

6,614

Grants to external partners

29,609Grants to external partners-

1,464,991

Depreciation and amortisation-

Depreciation and amortisation

Bank fees and financial expenses

529

Bank fees and financial expenses

9,550

Taxes

1,508

Taxes

7,159

Others5,467

Others-Programmes

983,435

Indirect supply costs-

Field-related expenses

983,435

Of which are COVID-19 expenses

81,567

FUNDING

Programmes

2,382,399

Indirect supply costs

75,967

Field-related expenses

2,458,366

Of which are COVID-19 expenses

801,046

FUNDINGIn e

Private restricted income (non-COVID-19)-

COVID-19 restricted income
Private and other unrestricted income

In e

Private restricted income (non-COVID-19)

11,528COVID-19 restricted income

971,907

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

1,000
772,129
1,685,237
1

983,435
983,435

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

2,458,366
2,458,366

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

39

Locally hired staff

82

International staff

2

International staff

11

Field positions

42

Field positions

93

54 Médecins Sans Frontières

FINANCES BY COUNTRY

IRAQ

ITALY

EXPENSES

EXPENSES
In e

In e

Personnel costs

22,680,160

Personnel costs

Medical and nutrition

8,824,162

Medical and nutrition

1,731,119
133,621

Travel and transportation

2,271,291

Travel and transportation

131,987

Office expenses

2,726,922

Office expenses

467,605

Logistics and sanitation

1,190,226

Logistics and sanitation

14,119Professional services

227,818

Professional services

77,065

Communications

434,168

Communications

30,148Grants to external partners-

Grants to external partners

139

Depreciation and amortisation

64,149Depreciation and amortisation

7,743

Bank fees and financial expenses

274,186

Bank fees and financial expenses

1,254

Taxes

21,970Taxes

83,952Others-43,682

Others36,018Programmes

38,671,370

Indirect supply costs

388,795

Field-related expenses

39,060,166

Of which are COVID-19 expenses

5,090,652

FUNDING

Programmes

2,714,770

Indirect supply costs

13,203

Field-related expenses

2,727,973

Of which are COVID-19 expenses

1,670,986

FUNDING
In e

In e

Private restricted income (non-COVID-19)

7,181,121

Private restricted income (non-COVID-19)

COVID-19 restricted income

4,580,537

COVID-19 restricted income

27,282,629

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

1,030,511
1

39,044,287

Municipalities and regional councils - Switzerland

56,0001,641,462

Private and other income

2,727,973

15,879Public institutional income

15,879Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

2,727,973

39,060,166

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

959

International staff

117

Field positions

1,076

Locally hired staff

27

International staff-

Field positions

27

International Financial Report 2020 55

FINANCES BY COUNTRYJORDANKENYA

EXPENSES

EXPENSES
In e

In e

Personnel costs
Medical and nutrition
Travel and transportation

9,837,614

Personnel costs

17,093,773

4,005,873

Medical and nutrition

3,680,183

Travel and transportation

1,731,834

Office expenses

1,906,555

411,501

Office expenses

2,568,237

Logistics and sanitation

351,441

Logistics and sanitation

566,523

Professional services

205,147

Professional services

157,275

Communications

74,424

Communications

395,424

Grants to external partners

203,694

Grants to external partners

58

Depreciation and amortisation

12,930Depreciation and amortisation

36,370Bank fees and financial expenses

3,300Bank fees and financial expenses

39,953Taxes

42,681Taxes

29,801150,993

Others

256,810

OthersProgrammes

17,664,201

Indirect supply costs

4,531

Field-related expenses

17,668,732

Of which are COVID-19 expenses

1,419,018

FUNDING

Programmes

26,098,195

Indirect supply costs

364,215

Field-related expenses

26,462,410

Of which are COVID-19 expenses

1,769,723

FUNDING
In e

In e

Private restricted income (non-COVID-19)

1,590,431

Private restricted income (non-COVID-19)

2,719,864

COVID-19 restricted income

1,399,194

COVID-19 restricted income

1,494,568

14,679,107

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income
Public institutional income
Funding of field-related costs

20,742,213
1

17,668,732

Private and other income-

Swiss Agency for Development and Cooperation
Department (DDC)

17,668,732

Municipalities and regional councils - Switzerland

24,956,645
1,414,427
91,338
1

STAFF INFORMATION

Public institutional income

1,505,765

Funding of field-related costs

26,462,410

In full-time equivalents

Locally hired staff

342

International staff

30

Field positions

372

56 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

837

International staff

54

Field positions

891

FINANCES BY COUNTRYKYRGYZSTANLEBANON

EXPENSES

EXPENSES
In e

In e

Personnel costs

881,513

Personnel costs

19,347,955

Medical and nutrition

353,908

Medical and nutrition

6,776,031

Travel and transportation

94,720Travel and transportation

Office expenses

130,732

Office expenses

Logistics and sanitation

32,556

Logistics and sanitation

551,257

Professional services

47,439Professional services

620,458

Communications

13,883

Communications

330,564

Grants to external partners-

902,625
1,998,687

Grants to external partners

266

Depreciation and amortisation

1,521

Depreciation and amortisation

62,985

Bank fees and financial expenses

1,179Bank fees and financial expenses

24,292

Taxes

1,228

Taxes

20,529Others8,282

Others615,675

Programmes

1,566,961

Indirect supply costs

16,328Field-related expenses

1,583,289

Of which are COVID-19 expenses

586,916

Programmes

31,251,323

Indirect supply costs

235,848

Field-related expenses

31,487,170

Of which are COVID-19 expenses

3,234,319

FUNDINGFUNDING
In e

In e

Private restricted income (non-COVID-19)

116,757

Private restricted income (non-COVID-19)

8,215,726

COVID-19 restricted income

542,539

COVID-19 restricted income

2,982,895

807,236

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

1,466,532
116,757

Municipalities and regional councils - Switzerland

20,238,549
1

Private and other income

31,437,170
50,000

Municipalities and regional councils - France

1

1

Public institutional income

116,757

Public institutional income

Funding of field-related costs

1,583,289

Funding of field-related costs

STAFF INFORMATION

50,00031,487,170

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

62

Locally hired staff

561

International staff

5International staff

66

Field positions

67

Field positions

627

International Financial Report 2020 57

FINANCES BY COUNTRY

LIBERIALIBYA

EXPENSES

EXPENSES
In e

Personnel costs

3,790,404

In e

Personnel costs

4,237,297

Medical and nutrition

950,012

Medical and nutrition

1,080,458

Travel and transportation

537,951

Travel and transportation

404,048

Office expenses

445,396

Office expenses

572,453

Logistics and sanitation

151,396

Logistics and sanitation

239,588

Professional services

8,511

Professional services

118,615

Communications

105,066

Communications

84,447

Grants to external partners

490

Depreciation and amortisation-

Grants to external partners

254

Depreciation and amortisation

8,620

Bank fees and financial expenses

27,173

Bank fees and financial expenses

5,154

Taxes

17,095

Taxes

9,922

Others23,247

Others5,624

Programmes

6,056,741

Programmes

Indirect supply costs

157,363

Indirect supply costs

Field-related expenses

6,214,104

Field-related expenses

Of which are COVID-19 expenses

269,181

FUNDING

6,766,480
22,165
6,788,645

Of which are COVID-19 expenses

431,871

FUNDING
In e

In e

Private restricted income (non-COVID-19)

184,883

Private restricted income (non-COVID-19)

320,655

COVID-19 restricted income

250,000

COVID-19 restricted income

431,679

Private and other unrestricted income

5,779,221

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

6,036,311
1

6,214,104
6,214,104

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

6,788,645
6,788,645

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

309

Locally hired staff

130

International staff

19

International staff

23

Field positions

328

Field positions

153

58 Médecins Sans Frontières

FINANCES BY COUNTRY

MALAWI

MALAYSIA

EXPENSES

EXPENSES
In e

Personnel costs

6,202,458

In e

Personnel costs

1,085,712

Medical and nutrition

775,386

Medical and nutrition

682,058

Travel and transportation

803,560

Travel and transportation

74,214

Office expenses

609,579

Office expenses

163,302

Logistics and sanitation

260,087

Logistics and sanitation

19,595

Professional services

74,508

Professional services

104,652

Communications

151,941

Communications

64,140Grants to external partners

49,710Grants to external partners

3,514

Depreciation and amortisation

10,840Depreciation and amortisation

8,620

Bank fees and financial expenses

10,417

Bank fees and financial expenses-2,251

Taxes

25,805

Taxes

39,216

Others

165,377

Others7,499

Programmes

9,139,668

Programmes

Indirect supply costs

101,633

Indirect supply costs

Field-related expenses

9,241,301

Field-related expenses

Of which are COVID-19 expenses

570,253

FUNDING

2,250,271
285
2,250,556

Of which are COVID-19 expenses

54,379FUNDING
In e

In e

Private restricted income (non-COVID-19)

165,602

Private restricted income (non-COVID-19)

5,103

COVID-19 restricted income

495,311

COVID-19 restricted income

54,379

Private and other unrestricted income

8,580,388

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

2,191,074
1

9,241,301
9,241,301

Private and other income

2,250,556

Public institutional income
Funding of field-related costs

2,250,556

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

447

Locally hired staff

52

International staff

45

International staff

6

Field positions

492

Field positions

58

International Financial Report 2020 59

FINANCES BY COUNTRYMALIMEXICOEXPENSES

EXPENSES
In e

In e

Personnel costs

13,493,615

Personnel costs

4,722,618

Medical and nutrition

4,781,973

Medical and nutrition

1,136,856

Travel and transportation

3,161,858

Travel and transportation

532,438

Office expenses

2,300,524

Office expenses

957,907

Logistics and sanitation

2,200,166

Logistics and sanitation

187,116

Professional services

51,279Professional services

56,003

Communications

500,354

Communications

112,365

Grants to external partners

38,250Grants to external partners

Depreciation and amortisation

17,034

Depreciation and amortisation

2,947

Bank fees and financial expenses

50,238Bank fees and financial expenses

407

Taxes

51,711

Taxes

32,213

Others

253,269

Others19,548Programmes

26,900,271

Indirect supply costs

759,169

Field-related expenses

27,659,440

Of which are COVID-19 expenses

2,158,556

FUNDING-

Programmes

7,760,418

Indirect supply costs

8,489

Field-related expenses

7,768,907

Of which are COVID-19 expenses

2,882,629

FUNDING
In e

In e

Private restricted income (non-COVID-19)

1,013,650

Private restricted income (non-COVID-19)

1,182,038

COVID-19 restricted income

1,558,299

COVID-19 restricted income

2,417,284

25,087,491

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income
Public institutional income
Funding of field-related costs

4,169,585
1

27,659,440
27,659,440

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

7,768,907
7,768,907

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,146

Locally hired staff

158

International staff

97

International staff

34

Field positions

1,243

Field positions

192

60 Médecins Sans Frontières

FINANCES BY COUNTRY

MOZAMBIQUE

MYANMAR

EXPENSES

EXPENSES
In e

In e

Personnel costs

5,542,991

Personnel costs

7,076,438

Medical and nutrition

1,232,393

Medical and nutrition

2,753,251

Travel and transportation

949,885

Travel and transportation

Office expenses

952,629

Office expenses

Logistics and sanitation

398,524

Logistics and sanitation

Professional services

73,114

Professional services

9,774

Communications

123,185

Communications

169,417Grants to external partners

34,018Grants to external partners

86,962

Depreciation and amortisation

20,160Depreciation and amortisation

33,607

Bank fees and financial expenses

4,631Bank fees and financial expenses

9,495

Taxes

6,326

Taxes

1,124

Others172,464

Others73,649Programmes

9,510,321
170,673

Indirect supply costs

Field-related expenses

9,680,994

Field-related expenses

857,261

1,334,385
270,979

Programmes

Indirect supply costs

Of which are COVID-19 expenses

944,482

12,763,564
48,772
12,812,336

Of which are COVID-19 expenses

560,194

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

1,349,692

COVID-19 restricted income

796,927

Private and other unrestricted income

6,600,319

Private restricted income (non-COVID-19)
COVID-19 restricted income

522,578

Private and other unrestricted income

8,746,938

Swiss Agency for Development and Cooperation
Department (DDC)

934,056
1

Public institutional income
Funding of field-related costs

7,831,782
1

1

Private and other income

2,326,629

934,056
9,680,994

STAFF INFORMATION
In full-time equivalents

Locally hired staff

380

International staff

41

Field positions

421

Private and other income

10,680,989

Swiss Agency for Development and Cooperation
Department (DDC)

467,028

Municipalities and regional councils - Switzerland

1,664,320
1

Public institutional income

2,131,348

Funding of field-related costs

12,812,336

STAFF INFORMATION
In full-time equivalents

Locally hired staff

938

International staff

34

Field positions

972

International Financial Report 2020 61

FINANCES BY COUNTRYNIGERNIGERIA

EXPENSES

EXPENSES
In e

In e

14,114,106

Personnel costs

26,056,069

Medical and nutrition

5,232,431

Medical and nutrition

7,577,882

Travel and transportation

2,590,432

Travel and transportation

4,442,416

Office expenses

2,073,067

Office expenses

2,373,868

Logistics and sanitation

1,999,235

Logistics and sanitation

3,047,026

Personnel costs

Professional services

73,856

Professional services

206,612

Communications

584,488

Communications

666,414Grants to external partners

129,112Grants to external partners

341

Depreciation and amortisation

14,571

Depreciation and amortisation

50,060Bank fees and financial expenses

14,059Bank fees and financial expenses

28,481

Taxes

34,265

Taxes

38,53645,704

Others384,452

OthersProgrammes

26,776,555

Indirect supply costs

493,010

Field-related expenses

27,269,564

Of which are COVID-19 expenses

2,868,863

FUNDING

Programmes

45,000,927

Indirect supply costs

902,291

Field-related expenses

45,903,218

Of which are COVID-19 expenses

2,068,570

FUNDING
In e

In e

Private restricted income (non-COVID-19)

1,775,106

Private restricted income (non-COVID-19)

1,404,007

COVID-19 restricted income

2,796,008

COVID-19 restricted income

1,673,653

22,218,184

Private and other unrestricted income

Private and other unrestricted income
Private and other income

26,789,298

Swiss Agency for Development and Cooperation (DDC)

326,631

Municipalities and regional councils - Switzerland

153,635
1

Public institutional income
Funding of field-related costs

42,825,558
1

1

Private and other income
Public institutional income
Funding of field-related costs

45,903,218
45,903,218

480,266
27,269,564

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

2,212International staff

168

Field positions

2,380

In full-time equivalents

Locally hired staff

1,368International staff

101

Field positions

1,469

62 Médecins Sans Frontières

FINANCES BY COUNTRYPAKISTANPALESTINE

EXPENSES

EXPENSES
In e

In e

Personnel costs

9,387,765

Personnel costs

10,135,072

Medical and nutrition

2,757,314

Medical and nutrition

3,888,741

Travel and transportation

1,341,464

Travel and transportation

Office expenses

1,360,133

Office expenses

817,231
1,896,841

Logistics and sanitation

455,424

Logistics and sanitation

686,228

Professional services

49,957

Professional services

180,102

Communications

140,649

Communications

182,079

Grants to external partners-

Grants to external partners-

Depreciation and amortisation

36,597

Depreciation and amortisation

14,711

Bank fees and financial expenses

2,104Bank fees and financial expenses

14,770Taxes-16,124Taxes

18,746

Others

302,761

Others

333,961

Programmes

15,818,044

Indirect supply costs

209,599

Field-related expenses

16,027,643

Of which are COVID-19 expenses

1,081,914

FUNDING

Programmes

18,168,482

Indirect supply costs

141,950

Field-related expenses

18,310,432

Of which are COVID-19 expenses

2,184,205

FUNDINGIn e

Private restricted income (non-COVID-19)

3,519,248

COVID-19 restricted income

840,150

Private and other unrestricted income

In e

Private restricted income (non-COVID-19)
COVID-19 restricted income

1,992,830

11,668,245

Private and other unrestricted income

12,245,428

16,027,643

Private and other income

1

Private and other income
Public institutional income

3,110,823

1-

17,349,081

Governments - Others - Switzerland

961,351
1

Funding of field-related costs

16,027,643

Public institutional income
Funding of field-related costs

961,351
18,310,432

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,464International staff

44

Field positions

1,508

STAFF INFORMATION
In full-time equivalents

Locally hired staff

285

International staff

50

Field positions

335

International Financial Report 2020 63

FINANCES BY COUNTRYPAPUA NEW GUINEAPERUEXPENSES

EXPENSES
In e

Personnel costs

2,244,103

In e

Personnel costs

155,201

Medical and nutrition

504,168

Medical and nutrition

188,294

Travel and transportation

349,543

Travel and transportation

100,556

Office expenses

408,216

Office expenses

37,109Logistics and sanitation

31,397

Logistics and sanitation

13,896

Professional services

33,496

Professional services

20,184

Communications

102,875

Communications

6,537

Grants to external partners

18

Depreciation and amortisation-

Grants to external partners-

Depreciation and amortisation

248

Bank fees and financial expenses

5,695Bank fees and financial expenses

Taxes

29,010

Taxes

84

Others2,285

Others906

Programmes

3,710,806

Indirect supply costs

73,179Field-related expenses

3,783,985

Of which are COVID-19 expenses

167,442FUNDING

Programmes

523,015

Indirect supply costs

28,598Field-related expenses

551,613

Of which are COVID-19 expenses

551,613FUNDINGIn e

Private restricted income (non-COVID-19)-

COVID-19 restricted income

100,000

Private and other unrestricted income

3,683,985

In e

Private restricted income (non-COVID-19)
COVID-19 restricted income

Public institutional income
Funding of field-related costs

551,613

Private and other unrestricted income

1

Private and other income-

1

3,783,985
3,783,985

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

551,613551,613

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

132

Locally hired staff

2

International staff

20

International staff

2

Field positions

153

Field positions

4

64 Médecins Sans Frontières

FINANCES BY COUNTRYPHILIPPINESRUSSIA

EXPENSES

EXPENSES
In e

Personnel costs

1,506,741

In e

Personnel costs

720,535

Medical and nutrition

281,940

Medical and nutrition

286,818

Travel and transportation

136,006

Travel and transportation

38,566

Office expenses

168,111

Office expenses

141,042

Logistics and sanitation

35,319Logistics and sanitation

1,642

Professional services

20,514

Professional services

21,926

Communications

21,584

Communications

14,966

Grants to external partners

303,625

Grants to external partners

6,074

-

Depreciation and amortisation

12,930628

Bank fees and financial expenses

3,385

Depreciation and amortisation
Bank fees and financial expenses
Taxes

12,338

Taxes

636

Others7

Others1,901

Programmes

2,486,813

Indirect supply costs

3,115

Field-related expenses

2,489,928

Of which are COVID-19 expenses

589,570

Programmes

1,250,421

Indirect supply costs

24,269Field-related expenses

1,274,690

Of which are COVID-19 expenses

195,363

FUNDINGFUNDING
In e

In e

Private restricted income (non-COVID-19)

158,160

Private restricted income (non-COVID-19)

COVID-19 restricted income

579,110COVID-19 restricted income

Private and other unrestricted income

1,752,658

195,362

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

963

1,078,365
1

2,489,928
2,489,928

STAFF INFORMATION

Private and other income

1,274,690

Public institutional income
Funding of field-related costs

1,274,690

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

64

Locally hired staff

20

International staff

12International staff-

Field positions

75

Field positions

20

International Financial Report 2020 65

FINANCES BY COUNTRYSEARCH AND
RESCUE OPERATIONSSIERRA LEONE
EXPENSES
In e

EXPENSES
In e

Personnel costs

488,479

Medical and nutrition

41,418Travel and transportation-100,090

Office expenses

50,172

Logistics and sanitation

20,569Professional services

39,330Communications

3,696

Grants to external partners

2,074,849

Depreciation and amortisation

4,310

Bank fees and financial expenses

262

Taxes

41

Others2,565

Programmes

2,625,601

Indirect supply costs

57

Field-related expenses

2,625,658

Of which are COVID-19 expenses

Personnel costs

8,949,767

Medical and nutrition

1,667,783

Travel and transportation

1,949,171

Office expenses

1,557,036

Logistics and sanitation

974,204

Professional services

17,777

Communications

505,763Grants to external partners

1,436

Depreciation and amortisation

182,788

Bank fees and financial expenses

31,699Taxes

21,829Others357,102

Programmes

16,216,355

Indirect supply costs

283,330

Field-related expenses

16,499,685

Of which are COVID-19 expenses

720,518-

FUNDINGIn e

FUNDINGIn e

Private restricted income (non-COVID-19)

282,429

COVID-19 restricted income-

Private and other unrestricted income

Private restricted income (non-COVID-19)

1,392,344

COVID-19 restricted income

615,242

Private and other unrestricted income

14,492,099
1

2,343,229

Private and other income

2,625,658

Public institutional income

16,499,685

1

Private and other income
Public institutional income
Funding of field-related costs-

Funding of field-related costs

16,499,685

2,625,658

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

15

Field positions

15

66 Médecins Sans Frontières

Locally hired staff

1,123International staff

109

Field positions

1,232

FINANCES BY COUNTRYSOMALIA AND
SOMALILAND

SOUTH AFRICA
EXPENSES
In e

EXPENSES
In e

Personnel costs

4,431,487

Medical and nutrition

6,121,364

Travel and transportation

1,616,793

Office expenses

1,191,783

Logistics and sanitation

903,999

Professional services

72,973

Communications

170,626

Grants to external partners

103,002

Depreciation and amortisation

23,795

Bank fees and financial expenses

132,800

Taxes

10,034

Others56,500Programmes

14,835,156

Indirect supply costs

98,951

Field-related expenses

14,934,106

Of which are COVID-19 expenses

Personnel costs

7,313,903

Medical and nutrition

1,137,376

Travel and transportation

588,826

Office expenses

554,591

Logistics and sanitation

204,735

Professional services

685,570

Communications

178,206

Grants to external partners

913,116

Depreciation and amortisation

29,423

Bank fees and financial expenses

5,770

Taxes

1,791

Others388,664

Programmes

12,001,970

Indirect supply costs

39,580Field-related expenses

12,041,550

Of which are COVID-19 expenses

1,542,439

769,891

FUNDINGIn e

FUNDINGIn e

Private restricted income (non-COVID-19)

339,274

COVID-19 restricted income

675,136

Private and other unrestricted income

13,919,696

Private restricted income (non-COVID-19)

757,363

COVID-19 restricted income

1,242,857

Private and other unrestricted income

9,571,852
1

Private and other income

11,572,072

1

Private and other income

14,934,106

International Drug Purchase Facility (UNITAID)

469,4781

Public institutional income
Funding of field-related costs

14,934,106

Public institutional income
Funding of field-related costs

469,478
12,041,550

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

72

Locally hired staff

237

International staff

43

International staff

17

Field positions

115

Field positions

254

International Financial Report 2020 67

FINANCES BY COUNTRY

SOUTH SUDAN

SPAIN

EXPENSES

EXPENSES
In e

In e

Personnel costs

46,165,160

Personnel costs

698,557

Medical and nutrition

7,653,391

Medical and nutrition

575,740

Travel and transportation

11,428,551

Travel and transportation

38,986

Office expenses

6,409,423

Office expenses

145,981

Logistics and sanitation

3,432,858

Logistics and sanitation

5,362

Professional services

169,670

Professional services

107,736

Communications

1,648,374

Communications

42,710Grants to external partners

146

Grants to external partners-

Depreciation and amortisation

93,127

Depreciation and amortisation-

Bank fees and financial expenses

240,409

Bank fees and financial expenses

-

Taxes

101,156

Taxes-

Others455,347

Others54,859Programmes

77,797,612

Programmes

Indirect supply costs

1,245,901

Indirect supply costs

Field-related expenses

79,043,514

Field-related expenses

1,689,101

Of which are COVID-19 expenses

1,679,607

Of which are COVID-19 expenses

5,870,237

FUNDING

1,669,931
19,170

FUNDING
In e

In e

Private restricted income (non-COVID-19)

9,301,975

Private restricted income (non-COVID-19)

COVID-19 restricted income

5,578,879

COVID-19 restricted income

63,238,489

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)-17,186

Public institutional income

Swiss Agency for Development and Cooperation (DDC)

326,919

Funding of field-related costs

614,436

STAFF INFORMATION

1

Public institutional income
Funding of field-related costs

9,494

79,043,514

In full-time equivalents

Locally hired staff

3,308International staff

247

Field positions

3,555

1,689,101
1,689,101

In full-time equivalents

924,170

STAFF INFORMATION

68 Médecins Sans Frontières

1,679,607

1

78,119,343

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada-

Locally hired staff-

International staff

16

Field positions

16

FINANCES BY COUNTRY

SUDAN

SYRIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

10,812,050

Personnel costs

10,684,875

Medical and nutrition

3,710,454

Medical and nutrition

9,445,638

Travel and transportation

2,663,978Travel and transportation

2,211,535

Office expenses

2,007,186

Office expenses

1,519,497

Logistics and sanitation

2,882,961

Logistics and sanitation

5,076,106Professional services

249,138

Professional services

131,245

Communications

440,068

Communications

255,017Grants to external partners

133,944

Grants to external partners

Depreciation and amortisation

31,741

Depreciation and amortisation

57,387

Bank fees and financial expenses

8,005Bank fees and financial expenses

593,350

Taxes

11,602Taxes

15,522Others37,333

Others356,604

Programmes

22,988,460

Indirect supply costs

423,852

Field-related expenses

23,412,312

Of which are COVID-19 expenses

3,785,516

1,574,863

Programmes

31,921,640

Indirect supply costs

284,576

Field-related expenses

32,206,216

Of which are COVID-19 expenses

2,793,186

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

1,655,554

Private restricted income (non-COVID-19)

7,711,076

COVID-19 restricted income

3,785,516

COVID-19 restricted income

2,137,730

16,483,592

Private and other unrestricted income

Private and other unrestricted income

22,329,621
1

1

Private and other income

21,924,661

Swiss Agency for Development and Cooperation (DDC)

1,467,802

Private and other income

32,178,428

Municipalities and regional councils - Switzerland

27,7881

Municipalities and regional councils - Switzerland

19,849Public institutional income

27,7881

Public institutional income

1,487,651

Funding of field-related costs

23,412,312

Funding of field-related costs

32,206,216

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

478

Locally hired staff

584

International staff

69

International staff

58

Field positions

547

Field positions

642

International Financial Report 2020 69

FINANCES BY COUNTRYTAJIKISTANTANZANIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

3,928,242

Medical and nutrition

358,035

Medical and nutrition

2,133,510

Travel and transportation

205,475

Travel and transportation

742,148

Office expenses

250,009

Office expenses

527,030

Logistics and sanitation

63,858Logistics and sanitation

392,557

Professional services

11,339Professional services

20,362

Communications

28,479Communications

109,917Grants to external partners

3,781

Grants to external partners

Depreciation and amortisation

12,930Depreciation and amortisation

10,853

Bank fees and financial expenses

4,805Bank fees and financial expenses

5,111

Personnel costs

1,216,606

0

Taxes

17

Taxes

11,735

Others12,342Others4,709

Programmes

2,167,676

Indirect supply costs

5,578

Field-related expenses

2,173,254

Of which are COVID-19 expenses

16,562

Programmes

7,886,174

Indirect supply costs

99,607

Field-related expenses

7,985,781

Of which are COVID-19 expenses

1,053,109

FUNDINGFUNDING

In e

In e

Private restricted income (non-COVID-19)

90,000Private restricted income (non-COVID-19)

2,590,545

COVID-19 restricted income

16,563

COVID-19 restricted income

1,048,957

Private and other unrestricted income

2,066,691

Private and other unrestricted income

Private and other income
Public institutional income
Funding of field-related costs

3,204,129
1

1

Private and other income

6,843,631-

Swiss Agency for Development and Cooperation
Department (DDC)

1,134,211

2,173,254

Municipalities and regional councils - Switzerland

2,173,254

7,939
1

STAFF INFORMATION

Public institutional income

1,142,150

Funding of field-related costs

7,985,781

In full-time equivalents

Locally hired staff

76

International staff-

Field positions

76

70 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

308

International staff

19

Field positions

327

FINANCES BY COUNTRY

THAILANDTUNISIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

814,489

Personnel costs

Medical and nutrition

23,837

Medical and nutrition

1,426

Travel and transportation

73,411

Travel and transportation

42,558

Office expenses

172,947

Office expenses

112,114

Logistics and sanitation

989

530,174

Logistics and sanitation

1,069

Professional services

38,210Professional services

19,457

Communications

15,859Communications

19,400Grants to external partners-

Grants to external partners-

Depreciation and amortisation-

Depreciation and amortisation

4,310

Bank fees and financial expenses

1,239Bank fees and financial expenses

2,515

Taxes

41,012

Taxes

3,637

Others2,467

Others2,691

Programmes

1,184,460

Indirect supply costs

888

Field-related expenses

1,185,348

Of which are COVID-19 expenses

29,643

FUNDING

Programmes

739,351

Indirect supply costs-

Field-related expenses

739,351

Of which are COVID-19 expenses

665

FUNDINGIn e

Private restricted income (non-COVID-19)-

COVID-19 restricted income

29,643

Private and other unrestricted income

1,155,705

In e

Private restricted income (non-COVID-19)-

COVID-19 restricted income-

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs

739,351
1

1,185,348
1,185,348

STAFF INFORMATION

Private and other income

739,351

Public institutional income
Funding of field-related costs

739,351

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

24

Locally hired staff

15

International staff-

International staff-

Field positions

24

Field positions

15

International Financial Report 2020 71

FINANCES BY COUNTRY

TURKEYUGANDA

EXPENSES

EXPENSES
In e

In e

Personnel costs

462,863

Personnel costs

Medical and nutrition

37,954

Medical and nutrition

499,931

Travel and transportation

5,714

Travel and transportation

469,327

Office expenses

87,487

Office expenses

700,080

Logistics and sanitation

20,387

Logistics and sanitation

134,904

Professional services

63,165

Professional services

23,704

Communications

20,660Communications

95,803Grants to external partners

332

3,316,093

Grants to external partners

696

Depreciation and amortisation-

Depreciation and amortisation

Bank fees and financial expenses

112

Bank fees and financial expenses

Taxes

30

Taxes

24,064

Others1,176

Others-10,093

Programmes

699,880

Indirect supply costs

385

Field-related expenses

700,265

Of which are COVID-19 expenses

20,905FUNDING

8,180

Programmes

5,262,689

Indirect supply costs

105,401

Field-related expenses

5,368,091

Of which are COVID-19 expenses

195,215FUNDING
In e

In e

Private restricted income (non-COVID-19)-

Private restricted income (non-COVID-19)

COVID-19 restricted income-

COVID-19 restricted income

Private and other unrestricted income

700,265

Public institutional income
Funding of field-related costs

132,000

Private and other unrestricted income

1

Private and other income

2,235,944

3,000,147
1

700,265
700,265

STAFF INFORMATION

Private and other income
Public institutional income
Funding of field-related costs

5,368,091
5,368,091

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

20

Locally hired staff

378

International staff

3

International staff

29

Field positions

23

Field positions

407

72 Médecins Sans Frontières

FINANCES BY COUNTRYUKRAINE

UNITED STATESEXPENSES

EXPENSES
In e

In e

Personnel costs

3,576,201

Personnel costs

Medical and nutrition

1,579,131

Medical and nutrition

328,452
5,004

Travel and transportation

370,086

Travel and transportation

41,489

Office expenses

635,833

Office expenses

42,543

Logistics and sanitation

220,974

Logistics and sanitation

Professional services

120,044

Professional services

33,563

Communications

74,986

Communications

4,503

Grants to external partners-

975

Grants to external partners

1,507,663

Depreciation and amortisation

15,568Depreciation and amortisation-

Bank fees and financial expenses

11,581

Bank fees and financial expenses

57

Taxes

101,633

Taxes-

Others

171,908

Others-Programmes

6,877,946

Programmes

Indirect supply costs

186,019

Indirect supply costs

Field-related expenses

7,063,965

Field-related expenses

Of which are COVID-19 expenses

468,901

FUNDING

1,964,249
1,964,249

Of which are COVID-19 expenses

1,964,249

FUNDINGIn e

Private restricted income (non-COVID-19)-

COVID-19 restricted income

385,602

Private and other unrestricted income

6,678,363

In e

Private restricted income (non-COVID-19)
COVID-19 restricted income

1,448,503

Private and other unrestricted income

1

Private and other income
Public institutional income
Funding of field-related costs-

515,7461

7,063,965
7,063,965

Private and other income

1,964,249

Public institutional income
Funding of field-related costs

1,964,249

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

135

Locally hired staff-

International staff

32

International staff

2

Field positions

167

Field positions

2

International Financial Report 2020 73

FINANCES BY COUNTRYUZBEKISTANVENEZUELAEXPENSES

EXPENSES
In e

In e

Personnel costs

3,707,822

Personnel costs

7,000,729

Medical and nutrition

2,110,276

Medical and nutrition

4,890,021

Travel and transportation

565,884

Travel and transportation

2,264,001

Office expenses

333,168

Office expenses

1,844,738

Logistics and sanitation

50,944

Logistics and sanitation

2,239,320

Professional services

32,553

Professional services

140,407

Communications

93,483

Communications

301,407

Grants to external partners-

Grants to external partners

593

Depreciation and amortisation

21,550Depreciation and amortisation

42,119Bank fees and financial expenses

21,305

Bank fees and financial expenses

77,089

Taxes

1,366

Taxes

-4,549Others

46,805

Others

57,663

Programmes

6,985,156

Programmes

Indirect supply costs

176,011

Indirect supply costs

Field-related expenses

7,161,167

Field-related expenses

Of which are COVID-19 expenses

96,082

FUNDING18,853,538
610,746
19,464,284

Of which are COVID-19 expenses

4,387,946

FUNDING
In e

In e

Private restricted income (non-COVID-19)

153,339

Private restricted income (non-COVID-19)

COVID-19 restricted income

96,082COVID-19 restricted income

Private and other unrestricted income

6,911,746

Public institutional income
Funding of field-related costs

4,189,050

Private and other unrestricted income

1

Private and other income

916,124

14,359,110
1

7,161,167
7,161,167

Private and other income
Public institutional income
Funding of field-related costs

19,464,284
19,464,284

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

263

Locally hired staff

414

International staff

46

International staff

62

Field positions

310

Field positions

477

74 Médecins Sans Frontières

FINANCES BY COUNTRYYEMENZIMBABWE

EXPENSES

EXPENSES
In e

In e

Personnel costs

44,210,108

Personnel costs

Medical and nutrition

16,846,967

Medical and nutrition

3,884,794
812,223

Travel and transportation

7,925,255

Travel and transportation

444,177

Office expenses

3,421,995

Office expenses

473,665

Logistics and sanitation

2,377,185

Logistics and sanitation

287,151

Professional services

226,715

Professional services

145,814

Communications

605,728

Communications

70,251

Grants to external partners

106,020

Grants to external partners

4,610

Depreciation and amortisation

77,165

Depreciation and amortisation

18,599Bank fees and financial expenses

10,577

Bank fees and financial expenses

30,593Taxes

39,788Taxes

11,303

Others454,027

Others308,575

Programmes

76,301,529

Programmes

Indirect supply costs

1,700,171

Indirect supply costs

129,199

Field-related expenses

78,001,700

Field-related expenses

6,620,954

Of which are COVID-19 expenses

8,992,233

FUNDING

6,491,755

Of which are COVID-19 expenses

464,271

FUNDING
In e

In e

Private restricted income (non-COVID-19)

8,422,984

Private restricted income (non-COVID-19)

64,043

COVID-19 restricted income

7,818,549

COVID-19 restricted income

374,40261,458,887

Private and other unrestricted income

Private and other unrestricted income
1

Private and other income

77,700,421

Municipalities and regional councils - Switzerland

6,182,508
1

Private and other income

6,620,954

301,280

Public institutional income

301,280

Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

6,620,954

78,001,700

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,470International staff

151

Field positions

2,621

Locally hired staff

140

International staff

14

Field positions

154

International Financial Report 2020 75

FINANCES BY COUNTRYOTHER COUNTRIES/REGIONS AND
TRANSVERSALACTIVITIES *EXPENSES
In e

Personnel costs

6,422,012

Medical and nutrition-757,719

Travel and transportation

561,884

Office expenses

788,127

Logistics and sanitation-49,490

Professional services

2,699,418

Communications

338,736

Grants to external partners

1,436,513

Depreciation and amortisation

1,358,594

Bank fees and financial expenses

52,642

Taxes

192,455

Others292,762

Programmes

13,335,936

Indirect supply costs

2,397,203

Field-related expenses

15,733,139

Of which are COVID-19 expenses

2,313,004

FUNDINGIn e

Private restricted income (non-COVID-19)

519,667

COVID-19 restricted income**

9,493,024

Private and other unrestricted income

5,715,927
1

Private and other income

15,728,618

Municipalities and regional councils - France

4,521
1

Public institutional income
Funding of field-related costs

4,521
15,733,139

STAFF INFORMATION
In full-time equivalents

Locally hired staff

17

International staff

9

Field positions27* Transversal activities are activities covering more than one country not accounted for in individual country programmes.
** COVID-19 restricted income spread amongst other countries for transversal activities (masks, hand cleaning liquids...).
76 Médecins Sans Frontières

ABOUT THIS REPORT
Editors
Marisol Gajardo, Senior International Finance Officer, with
Isabelle Schiltz, MSF International Finance Manager,
Sara Izquierdo, MSF International Accountant,Gabriel Lebailly, International Financial Information Systems Manager, andArnaud Levéry, International Finance Coordinator

Editorial support
Joanna Keenan, International Content and Publications Manager
Marianne Burkhardt, Editor

Graphic design and artwork
ACW, London, UK
www.acw.uk.com

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

MSF International
78 Rue de Lausanne, Case Postale 1016, CH-1211, Geneva 1, Switzerland
Tel: +41 (0) 22 849 84 84, Fax: +41 (0) 22 849 84 04, www.msf.org