INTERNATIONALFINANCIALREPORT 2015

INTERNATIONAL FINANCIAL REPORT 2015

CONTENTS
2 MSF PROGRAMMES AROUND THE WORLD
4 PRESIDENT’S REPORT
6 TREASURER’S REPORT
7 AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS
9
10
11
12

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

NOTES TO THE FINANCIAL STATEMENTS
14
17
21
25
30

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

34 FINANCES BY COUNTRYCONTENTS

1MSF PROGRAMMESAROUND THE WORLDBELGIUM
AUSTRIAFRANCEITALYUKRAINESLOVAKIASERBIA &MONTENEGROBULGARIAGEORGIAARMENIA
TURKEYGREECESYRIALEBANON
PALESTINE
ALGERIAIRAQ
JORDAN

LIBYA
EGYPT

MEXICOMAURITANIA

HAITI

MALI
HONDURASGUINEA-BISSAU
PANAMANIGER

SENEGALGUINEASIERRA LEONEVENEZUELACÔTE
D’IVOIRE

NIGERIACENTRAL
AFRICANREPUBLIC

LIBERIA
COLOMBIA

SUDAN

CHAD

YEMEN

BURKINAFASOCAMEROONETHIOPIA

SOUTH
SUDAN
UGANDA

KENYA

CONGO
DEMOCRATIC
REPUBLIC OFCONGOSOMALIA

BURUNDITANZANIABRAZILANGOLA

MALAWIZAMBIA

BOLIVIAZIMBABWE

MADAGASCARMOZAMBIQUESWAZILAND
SOUTH
AFRICA2

MSF PROGRAMMES AROUND THE WORLDRUSSIAN
FEDERATIONKYRGYZSTANDEMOCRATIC PEOPLE’S
REPUBLIC OF KOREATAJIKISTAN

35 ALGERIA

53 MEXICO

36 ARMENIA

53 MOZAMBIQUE

36 BANGLADESH

54 MYANMAR

37 BELGIUM

54 NEPAL

37 BURUNDI

55 NIGER

38 CAMBODIA

55 NIGERIA

38 CAMEROON

56 PAKISTAN

39 CENTRAL AFRICAN
REPUBLIC

56 PALESTINE

39 CHAD

57 PAPUA NEW
GUINEA

40 COLOMBIA

57 PHILIPPINES

40 CÔTE D’IVOIRE

58 RUSSIAN
FEDERATION

41 DEMOCRATIC
REPUBLIC OF CONGO

58 SENEGAL

41 EGYPT

59 SIERRA LEONE

42 ETHIOPIA

59 SOUTH AFRICA

42 FRANCE

60 SOUTH SUDAN

43 GEORGIA

60 SUDAN

43 GREECE

61 SWAZILAND

44 GUINEA-BISSAU
45 HAITICHINA
AFGHANISTAN

45 HONDURASNEPALPAKISTANUNITED ARAB
EMIRATES

52 MAURITANIA

44 GUINEAUZBEKISTAN

IRAN

35 AFGHANISTAN

46 INDIAINDIABANGLADESH

46 IRANMYANMAR

THAILANDCAMBODIAPAPUANEW GUINEA

63 TURKEY
63 UGANDA
64 UKRAINE

47 ITALY

65 UZBEKISTAN

48 JORDAN

65 YEMEN48 KENYA

66 ZIMBABWE

49 KYRGYZSTAN

66 MIGRANTSUPPORT
BALKAN ROUTE

50 LIBERIA
50 LIBYA
51 MADAGASCAR
51 MALAWIAUSTRALIA

62 TANZANIA

64 UNITED ARAB
EMIRATES

49 LEBANONINDONESIA

62 TAJIKISTAN

47 IRAQ
PHILIPPINESMALAYSIA

61 SYRIA

52 MALI

67 MEDITERRANEAN
AND AEGEAN
OPERATIONS
67 OTHERCOUNTRIES
68 TRANSVERSALACTIVITIESNEW ZEALAND Countries in yellow have a total expenditure of less than
500,000 euros and are included in ‘other countries’

MSF PROGRAMMES AROUND THE WORLD

3MÉDECINS SANS FRONTIÈRESPRESIDENT’S REPORTFor the year ended 31 December 2015
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters
and exclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2015. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note 1
to the Financial Statements.

OBJECTIVES AND 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 2015, more than 7,700 health professionals, logistics specialists
and administrative staff of all nationalities left on field assignments
to join 30,900 locally hired staff working in medical programmes innearly 70 countries.

MSF is constantly seeking to improve the quality, relevance andextent of its assistance, and is dedicated to the pursuit of innovation.
The Campaign for Access to Essential Medicines supports our field
programmes by pushing for improved access to existing medicines,
diagnostics and vaccines, and the development of better, more
appropriate medicines. MSF also funds research into the developmentof 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 all over the world. Specialised organisations – calledsatellites – are in charge of specific activities such as humanitarianrelief supplies, epidemiological and medical research studies, andresearch on humanitarian and social action.
In 2011 MSF’s international governance structure was reformed. MSF
International was registered in Switzerland, and in December 2011
the first annual MSF International General Assembly (IGA) was held. In
subsequent years, the IGA will 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 the IGA.
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 OGA for approval.

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 assistanceto populations in distress, to victims of natural
or man-made disasters and to victims of armed
conflict. They do so irrespective of race, religion,
creed or political convictions.
– Médecins Sans Frontières observes neutrality

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

4

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

INTERNATIONAL FINANCIAL REPORT 2015
THE YEAR IN REVIEWIn October, the Médecins Sans Frontières (MSF) Kunduz trauma centre in
Afghanistan was targeted by US airstrikes, which resulted in the deaths of 14 staff,
24 patients and four caretakers. Over one million people in northeastern
Afghanistan remain deprived of high-quality surgical care as a result.
Our thoughts go out to the friends and families of those who died. We also
remember our colleagues who tragically lost their lives this year in a helicopter
crash in Nepal and our colleague who was killed in the Central African Republic(CAR). We take this opportunity as well to tell Philippe, Richard and Romy, ourstaff who are still missing in the Democratic Republic of Congo (DRC), that they
are not forgotten.
Attacks on healthcare and the subsequent suffering of civilians
The repercussions of attacks on health facilities continue long after the initial
impact. The destruction results in thousands of civilians being deprived ofessential medical care at a time when they need it most.
MSF was able to work in Kunduz thanks to negotiated agreements with all parties
to the conflict that they would respect the neutrality of the medical facility. An
independent and impartial inquiry into the facts and circumstances of the attack
is needed, as we cannot rely only on the US’s own internal military investigations.
Aerial bombardments of hospitals are not new, but neither can they be dismissed
as simple ‘mistakes’. The bombing in Kunduz attracted extensive media coverage
because an international organisation was targeted by the US military. At a time
when attacks on healthcare are intensifying and civilians are paying the price,what is often an overlooked issue was pushed into the international spotlight.
In January, an MSF hospital in South Kordofan, Sudan, was bombed by the
Sudanese Air Force, injuring one patient and one staff member. This same
hospital had also been bombed in June 2014. Medical facilities were also shelledin Ukraine at the beginning of the year, but it is in Syria where we really see
medical care becoming the target of both deliberate and indiscriminate violence.
Laws passed in 2012 effectively criminalised providing medical aid to the
opposition in Syria. Government forces have since strategically attacked medical
facilities and medical personnel, including doctors, nurses and ambulance drivers,
with the aim of harming the opposition; an alarming trend of impunity. In 2015,
there were 94 aerial and shelling attacks on 63 MSF‐supported facilities, causing
varying degrees of damage and, in 12 cases, resulting in the total destructionof the facility; 81 MSF‐supported medical staff were killed or wounded. Towards
the end of the year, medical facilities in Yemen were also bombed. Airstrikes
in October carried out by the Saudi-led coalition destroyed an MSF-supported
hospital, leaving over 200,000 people without access to medical care. As a resultof these repeated attacks on medical facilities, some civilians regard visits to
hospitals as riskier than not seeking medical care at all. The ‘security at all costs’
logic means that humanitarian aid is welcomed when it serves national security
interests but is restricted, even attacked, when it does not.
People on the move
Fleeing violence
Conflict and violence have forced hundreds of thousands of people to flee theirhomes and their countries this year. In early 2015, large numbers of refugees
crossed into Tanzania to escape election-related violence in Burundi. By July,as many as 3,000 people were arriving in the country each week, and it wasestimated that 78,000 Burundians were sheltering in Nyarugusu camp.
Since the beginning of the Syrian crisis in 2011, it is estimated that more than
1.5 million Syrian refugees and Palestinian refugees from Syria have arrived in
Lebanon and the small country is struggling to cope. In Jordan, over 600,000
Syrian refugees have been registered to date.
In the Lake Chad region in western Africa, 2.5 million people in Cameroon,
Chad, Niger and Nigeria fled their homes following attacks by Boko Haram andsought shelter and protection in refugee or internally displaced person camps.
Counter-offensives by armed forces have only added to their suffering.
MSF works in all the countries mentioned above, for example conducting
vaccination campaigns in Tanzania, providing free treatment for chronic
diseases in Lebanon, running a reconstructive surgery project in Jordan, anddespite insecurity, deploying medical teams to the four affected countries in theLake Chad region. A large part of the global responsibility for hosting refugees
is shouldered by countries immediately bordering conflict zones, a fact thatrarely makes the headlines.
The journey to Europe
During 2015, at least 3,771 people died while attempting the sea crossing
to Europe. MSF conducted search and rescue operations at sea and provided
assistance at Europe’s entry points and along the ‘migration route’, in a tellingindictment of Europe’s policies towards the displaced. Due to a lack of safe
alternatives, people resort to smugglers and risk their lives on dangerous anduncertain journeys to escape war and persecution or because they are in searchof a better and safer life for themselves and their families.
The humanitarian crisis that has unfolded on the borders of the European
Union (EU) is largely policy-driven, a result of the EU’s failure to put in place
effective and humane policies and responses to deal with the unprecedented,
but in many ways foreseeable, movement of people. The lack of politicalwill, which became so obvious when dealing with Ebola, was again evident
with the ‘migration crisis’. World leaders turned their backs, hoping that thesituation would remain confined to countries far away, despite the fact that insome cases they themselves are contributing to the suffering. Four of the five
permanent members of the UN Security Council are involved in bombing Syrian
civilians – Russia, USA, France and Britain. There has been an unacceptable lackof recognition of the reasons why people are fleeing their countries, and mostefforts to date have concentrated on deterrence measures aimed at stemming
the flow of refugees and migrants arriving on EU soil.
It is estimated that one million people fled to Europe in 2015, and that
almost 50 per cent of them came from Syria. With no end to the war insight, the numbers will only continue to grow. The EU has externalised the
management of its borders to Turkey, handing over billions of euros in returnfor a clampdown on Syrians attempting to make the crossing. The end result of
border closures from Europe all the way back to Syria is that civilians are being
trapped in one of the most brutal wars of our times.
Ongoing and intensifying violence in South Sudan
Civilians in South Sudan continue to be exposed to extreme levels of violence.
In 2015, rape, abduction and execution were commonplace in some parts ofthe country, and regional and international attempts to resolve the conflict
failed. MSF teams in Unity state witnessed villages being burnt to the groundand crops looted and destroyed. Hundreds of thousands of people fled into thebush and swamplands, where they had no access to assistance for months at atime. MSF medical facilities were looted or attacked on three separate occasions
and five South Sudanese former staff members were killed. MSF struggled
to access vulnerable populations in the worst-affected areas but was able todeliver lifesaving medical care at its projects on the frontlines and throughmobile clinics. Compounding the severe humanitarian crisis, South Sudan also
experienced the worst outbreak of malaria that MSF has ever witnessed in the
country and its second outbreak of cholera in two years.
Response and research and development (R&D) for epidemics
Towards the end of 2015, the Ebola outbreak was declared over in Sierra Leone
and Guinea, but new cases have since been reported. The public health systems
in the affected countries in West Africa have been devastated and routine
vaccine campaigns, including for measles, tetanus and polio, have fallen by thewayside. Reinstating non-Ebola-related healthcare and re-establishing people’s
trust in it is crucial to ending the epidemic. However, this is further complicatedby a lack of trained medical personnel. It is estimated that over 880 medical
staff contracted Ebola in the three worst-affected countries, and over 500 died.
There are also over 10,000 Ebola survivors, many of whom are still long-term
patients, presenting with mental health issues, general weakness, headaches,
memory loss, muscle pain and eye problems.
Ebola is not the only disease threatening populations, though. Outbreaks ofmeasles, meningitis and cholera, for example, are common in places where
people are forced to live in unsanitary conditions such as refugee camps,
or where routine vaccinations have been interrupted. The extremely highmortality rates during the recent measles epidemic in Katanga region in DRC
illustrate how preventive strategies over the past decades have failed. MSF
vaccinated over 300,000 children between June and September, and treated
20,000 patients for the disease. In 2015, the MSF Access Campaign launchedits ‘Fair Shot’ campaign in a bid to lower the prices of vaccines, in particular forpneumococcal disease. There has been a 68-fold increase in the price for the
package of childhood vaccines over the last decade.
Malaria also continues to be a major challenge around the world, despite
elimination strategies, and there are outbreaks of less common diseases such as
yellow fever, chikungunya and Lassa fever. In 2015, there was a large outbreakof Zika virus (first identified in humans in 1952) in the Americas, which resulted
in the World Health Organization declaring it a Public Health Emergency ofInternational Concern in early 2016. Very few diagnostic tests are currently
available, and there is no specific vaccine or treatment.
R&D must be undertaken with communities and environments in mind toensure that diagnostics, vaccines and treatments are effective, accessible andaffordable, and adapted to the contexts where they are needed most. Ebola
exposed a global R&D infrastructure that is unfit for purpose; it cannot help
save lives during an emergency. We should be conducting safety studies andworking out ethical frameworks during inter-epidemic phases in order to beprepared. This would allow fast-track use of experimental drugs and vaccines
during an outbreak and efficiency trials as an epidemic peaks. Yet, all too often,
we scramble to act only as an epidemic peters out. We must act ahead of
epidemics, not at the tail end.
Over the past few years MSF has had to adapt its response to meet the challenges
of individual contexts, and in Syria in 2015 we continued to run health facilities
in the country but also offered support, donated medicines and equipment, andset up partnerships with networks of local doctors. Despite difficult conditions
in CAR, MSF staff continued to address basic and emergency healthcare needs
across 13 prefectures and 15 localities by carrying out vaccination campaigns,
operating mobile clinics and providing emergency surgery, specialised care forvictims of sexual violence and treatment for malnutrition.
Out of the spotlight, tens of thousands of MSF staff treat patients with HIV
and tuberculosis, malaria and malnutrition, offer specialist care to mothers
and children, and conduct vaccination campaigns and surgery in nearly 70
countries around the world. We want to pay tribute to them, and to thank our
supporters for making our work possible.

Dr Joanne Liu
International President

Jérôme Oberreit
Secretary General

PRESIDENT’S REPORT

5MÉDECINS SANS FRONTIÈRES

TREASURER’S REPORTCOMBINED ACCOUNTS 2015

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 21 main offices worldwide (Australia,
Austria, Belgium, Brazil, Canada, Denmark, France, Germany, Greece,
Holland, Hong Kong, Italy, Japan, Luxembourg, Norway, South Africa,
Spain, Sweden, Switzerland, the United Kingdom and the UnitedStates), together with the Financial Statements of the offices inArgentina, the Czech Republic, Republic of Korea, India and Ireland,satellite organisations (MSF Supply, MSF Logistique, Epicentre,
Fondation MSF, Etat d’Urgence Production, MSF Assistance, SCI MSF,SCI Sabin, Fondation MSF Belgique, Ärzte Ohne Grenzen Foundationand MSF Enterprises Limited) and MSF International. The combined
Financial Statements provide a view of MSF’s work internationally andare a means of transparency and accountability.

Countries where we ran programmes with spending over 15 million
euros in 2015 or 2014 are listed below.

INCOMEIn millions of e

2015

2014

Democratic Republic of Congo

100

70

South Sudan

82

83

Central African Republic

53

53

Yemen

38

10

Haiti

32

35

Iraq

31

20

Niger

28

23

Afghanistan

27

25

Lebanon27

16

Ethiopia

27

21

Kenya

22

17

Pakistan

20

18

Chad

20

20

EXPENDITURE

Guinea19

19

Total expenditure in 2015 was 1.28 billion euros, an increase of
217 million euros over 2014. This expenditure can be broken
down into two main categories: social mission and other expenses.
The table below breaks down these categories still further.

Sierra Leone

18

26

Syria

18

17

Nigeria17

10

Myanmar16

14

Migrant support Balkan route16–

Ukraine16

62015 saw an increase in income for MSF compared with 2014.
Total incoming resources of 1.44 billion euros for 2015 were
163 million euros more than in 2014. 2015’s higher income wasdue mainly to the increased private income received. More than
5.7 million individual donors and private funders provided 92%
of MSF’s income in 2015.

In millions of e

2015

2014

Programmes

872

699

Liberia10

23

Headquarters programme support

135

114

173

37

31

Other Countries with spending
under 15 million euros

235

Témoignage / awareness - raising
Other humanitarian activities

13

14

Total

872

699

1,058

858

Fundraising

164

147

Management and generaladministration

61

60

Total other expenses

225

208

1,283

1,066

Total social mission

Total

Those countries listed separately above accounted for 73% of MSF’s
2015 programme expenditure (2014: 75%).

RESULT FOR THE YEAR AND RESERVES POLICY
The result for 2015, after adjusting for exchange gains/losses, shows asurplus of 167 million euros (surplus 224 million euros for 2014).
MSF has a reserves policy, at an international level, of holding retained
earnings to cover working capital needs, buffer, investment, andemergency reserves with a maximum of 12 months of total expenditure.
The level of reserves as at 31 December 2015 equates to approximately
10.1 months (9.8 months for 2014) of the year’s activity (see Note 2.14).

The result of the above is that, in 2015 82% of MSF’s total expenditure
was spent on social mission and 18% on other expenses (2014 80% and
20% respectively.)
Bret EngelkemierInternational Treasurer

6

TREASURER’S REPORTINTERNATIONAL FINANCIAL REPORT 2015

AUDITORS’ REPORT
Ernst & Young SA

KPMG SA

59, route de Chancy
1213 Geneva

111, rue de Lyon
1203 Geneva

Report of the Joint Independent Auditors to the Members of the MSF International General Assembly on the Combined
Financial Statements ofMédecins Sans Frontières International, Geneva

We have audited the combined financial statements of Médecins Sans Frontières International, on pages 8 to 33, which
comprise the statement of financial position as at December 31, 2015, and the statement of financial activities, statementof cash flows and statement of changes in retained earnings and equities for the year then ended, and notes to the combined
financial statements. The combined financial statements have been prepared by the International Board of Médecins Sans
Frontières International based on the accounting policies set out in the notes to the combined financial statements.
International Board’s Responsibility for the Combined Financial Statements
The International Board is responsible for the preparation of these combined financial statements in accordance with theaccounting policies set out in Note 1 to the combined financial statements, and for such internal control as the International
Board determines is necessary to enable the preparation of combined financial statements that are free from material
misstatement, whether due to fraud or error.
Joint Auditors’ Responsibility
Our responsibility is to express an opinion on these combined financial statements based on our audit. We conducted
our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether the combined financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks ofmaterial misstatement of the combined financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation of the combined financial statements in order todesign audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by the International Board, as well as evaluating the overall
presentation of the combined financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the combined financial statements of Médecins Sans Frontières International for the year ended
December 31, 2015 are prepared, in all material respects, in accordance with the accounting policies set out in Note 1
to the combined financial statements.
Basis of Accounting
Without modifying our opinion, the combined financial statements are prepared in accordance with a special purpose
framework as set out in Note 1 to the combined financial statements and, therefore, may not be suitable for anotherpurpose. Our opinion is not qualified in respect of this matter.
Ernst & Young SA

Mark Hawkins
Licensed Audit Expert

KPMG SA

Thomas Madoery
Licensed Audit Expert

Pierre Henri Pingeon
Licensed Audit Expert

Olivier de Luca
Licensed Audit Expert

Geneva, 19 May 2016

AUDITORS’ REPORT

7© Marta Soszynska/MSF

Residents of a displaced people’s camp in Bria, Central African Republic, participate in an MSF measles vaccination campaign.

COMBINEDFINANCIALSTATEMENTS
for the year ended 31 December 2015

INTERNATIONAL FINANCIAL REPORT 2015

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2015

2014

Intangible assets

2.1

10,852

8,519

Property, plant and equipment

2.2

61,21258,025

Financial assets

2.3

26,843

21,71398,90788,257

Non-current assets

Inventories

2.4

41,20032,389Grants receivable

2.5

20,45118,018Contributions receivable

2.6

42,66728,178Other receivables

2.7

14,603

16,680

Other assets

2.8

15,095

10,925

Cash and cash equivalents

2.9

1,024,744

857,824

Current assets

1,158,761

964,014

Assets1,257,668

1,052,271

3,257

3,168

1,031,258

851,649

Capital for foundations

2,715

1,944

Translation reserves

53,50722,542

Permanently restricted funds
Unrestricted funds

Retained earnings and equities

2.14

1,090,737

879,302

Provisions

2.10

12,896

9,318

Financial debts

2.11

6,615

6,862

Accounts payable and accrued expenses

2.12

117,162

99,017

Deferred income

2.13

30,24656,955

Overdrafts

13

817

Liabilities

166,932

172,969

1,257,668

1,052,271

Liabilities and retained earnings

COMBINED FINANCIAL STATEMENTS

9MÉDECINS SANS FRONTIÈRES

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Restricted

2015

2014

Individuals

3.1.1 / 4.2.1

1,045,208

78,317

1,123,525

984,783

Private institutions

3.1.1 / 4.2.1

157,296

51,281

208,577

156,9101,202,504

129,598

1,332,102

1,141,693

Private income

Public institutional income

3.1.2 / 4.2.2

1,289

93,345

94,634

114,659

Other income

3.1.3 / 4.2.1

16,691

390

17,081

23,9881,220,485

223,332

1,443,817

1,280,340

IncomeProgrammes

3.2.2 / 4.2.3

665,451

206,798872,248

699,074

Headquarters programme support

3.2.3

122,706

12,105

134,811

113,921

Témoignage / awareness - raising

3.2.4

36,444800

37,24431,063

Other humanitarian activities

3.2.5

13,29420

13,314

14,088

837,895

219,723

1,057,618

858,145

Social mission

Fundraising

3.2.6

162,607

1,205

163,812147,186

Management and general administration

3.2.7

58,901

2,419

61,32060,204Extraordinary expenses

2.2

9

-

9

366

Income tax

3.2.8

2

-

2

187

221,519

3,623

225,142

207,943

1,059,414

223,346

1,282,760

1,066,088

5,637

56

5,694

9,654

166,70842

166,750

223,906

Other expenses
Expenditure

Net exchange gains / losses
unrealised and realised
Surplus / deficit

10

Unrestricted

COMBINED FINANCIAL STATEMENTS

3.2.9

INTERNATIONAL FINANCIAL REPORT 2015

STATEMENT OF CASH FLOWSCASH FLOWS FROM HUMANITARIAN AND FUNCTIONING ACTIVITIESIn thousands of e

2015

2014

1,332,102

1,141,693-53

19

Change in receivables from private donors

1,463-5,462

Change in deferred income on private grants-4,4583,932

Change in unspent donor - designated / restricted funds-25,536

5,825

1,303,518

1,146,007

94,634

114,659

Change in public institutional assets-17,971

4,917

Change in public institutional liabilities

15,956-1,94092,619117,637

17,081

23,988-1,057,618-858,145-225,142-207,943

10-

Depreciation, amortisation, provisions

11,8189,850

Write - off of non - current assets

1,607

1,925

-

-

-59

-1,762

5,694

9,654

Change in other receivables and current assets-12,093-11,886

Change in other current liabilities

10,49914,843-1,248,203-1,019,476

147,935

244,168

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

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

3. Other cash flows from humanitarian and functioning activities
Other income
Social mission expenditure
Other expenses
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities
Permanently restricted contributions and income

Proceeds on disposals of non-currents assets
Investment subsidies as income
Net exchange gains and losses
Gains / losses resulting from financial assets and debts
Variation in working capital requirements

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

COMBINED FINANCIAL STATEMENTS

11

MÉDECINS SANS FRONTIÈRES

STATEMENT OF CASH FLOWS (CONTINUED)CASH FLOWS FROM INVESTING ACTIVITIESIn thousands of e

2015

2014

-15,810-33,753

Proceeds on disposals of non-currents assets

59

1,762

Investment subsidies as income

650

-40

-15,101-32,031

Permanently restricted contributions and income

42

-19

Change in financial debts

327

6,254

Change in capital

771

50

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

1,141

6,285

Effect of foreign exchange rate fluctuations

33,74322,369Effect of exchange rate fluctuations ( D )33,74322,369–-16

CHANGE IN CASH AND EQUIVALENTS ( A+B+C+D+E )167,718

240,775

OPENING CASH AND EQUIVALENTS ( F )857,007616,233

1,024,725

857,007

Investments in non - current assets

Change in investment subsidies liabilities
Net cash provided by / (used for) investing activities ( B )CASH FLOWS FROM FINANCING ACTIVITIES

Effect of changes in accounting principles and structure (E)Closing cash and cash equivalents ( A+B+C+D+E +F)

STATEMENT OF CHANGES IN RETAINEDEARNINGS AND EQUITIESIn thousands of e

Notes

2014

Surplus /Deficit

Permanently restricted funds

2.14

3,168

-3,635––

Unrestricted funds

2.14

851,649

170,385–

Retained earnings

854,817

166,750

Capital for foundations

1,944

Translation reserves
Other retained earnings
and equities
Retained earnings
and equities

12

Impact ofexchange rate
Assetson historicalrevaluation
value

Change insubscribed
capitalCOMBINED FINANCIAL STATEMENTS

Other
movements

2015

–

3,724

3,257

–

–

9,223

1,031,258–––

12,9481,034,515

–

771

–

–

–

2,715

22,542–––30,965–53,50724,486–771–

30,965–56,222

879,302

166,750771–

30,965

12,9481,090,737

© Ikram N’gadi/MSF

An MSF and Migrant Offshore Aid Station (MOAS) team assist in the rescue of 561 migrants aboard a single, 18-metre wooden fishing boat
in distress on the Mediterranean Sea.

NOTES TO THE
FINANCIALSTATEMENTSMÉDECINS SANS FRONTIÈRES

1 SIGNIFICANT ACCOUNTING POLICIES
These Financial Statements are based on a combination.
A combination aggregates the Financial Statements of several
separate entities which are not inter-related by investments
into a single group, whereas a consolidation collates different
affiliates of a single parent entity in its Financial Statements.
These combined financial statements have been prepared inaccordance with MSF accounting policies, a summary of which
is presented in this Note 1. To the extent feasible for a
non-profit and non-governmental organisation like MSF, accounting
principles are initially based on the IFRS as adopted
by the International Accounting Standards Board (IASB).

SPECIFIC METHODS USED FOR
COMBINED ACCOUNTS
Equity accumulation
Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregated equity
capital and other equity of the combined entities. Investments between
combined entities are eliminated against equity.

1.1 BASIS OF PRESENTATIONThe Financial Statements are presented in euros, rounded to thenearest thousand. They are prepared in accordance with the historicalcost convention.
The Financial Statements have been prepared and presented according
to the principles of accruals, matching, going concern, consistency
and prudence.
Figures are rounded and therefore may vary slightly from the amounts
presented in other documents. Rounding differences may exist withinsummations.

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

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

Subsequent measurement of the combined
entities’ assets and liabilities

Closing rate

Average rate

Average rate

2015

2014

2015

2014

ARS

14.20

10.27

10.26

10.38

AUD

1.49

1.48

1.48

1.47

BRL

4.31

3.22

3.70

3.12

CAD

1.51

1.41

1.42

1.47

After the first combination, capital gains or losses, provision allowancesand reversals contribute to the combined surplus or deficit.

CHF

1.08

1.20

1.07

1.21

CZK

27.02

27.74

27.28

27.54

The combined Financial Statements comprise the:

DKK

7.46

7.45

7.46

7.45

– Statement of Financial Position

EUR

1.00

1.00

1.00

1.00

– Statement of Financial Activities

GBP

0.73

0.78

0.73

0.81

– Statement of Cash Flows

HKD

8.44

9.42

8.60

10.30

– Statement of Changes in Retained Earnings and Equities

INR

72.02

76.72

71.20

81.04

JPY

131.07145.23134.31140.31

KRW

1280.781324.80

1256.541398.14– Notes to the Financial Statements.

14

Closing rate

NOTES – SIGNIFICANT ACCOUNTING POLICIES

NOK

9.60

9.04

8.96

8.35

SEK

9.19

9.39

9.35

9.10

USD

1.09

1.21

1.11

1.33

ZAR

16.95

14.04

14.17

14.40

INTERNATIONAL FINANCIAL REPORT 2015

1.3 CHANGE IN ACCOUNTING POLICIES

1.8 CASH AND CASH EQUIVALENTS

The 2015 Financial Statements do not contain any changes inaccounting policies compared with 2014.

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

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

1.5 FINANCIAL ASSETS
Financial assets are stated at fair value. Changes in the value of
long-term investments are recorded in the Statement of Financial
Position. Changes in the value of current investments and otherfinancial assets are recognised in the Statement of Financial Activities.

1.6 INVENTORIESInventories held at headquarters and by satellites are recorded at theweighted average of the purchase price. All goods and materials present
in the field are recognised as expenses when transferred from theheadquarters and satellites to the field, or when bought locally.
Appropriate inventory reserves are recorded based on stock usage,
expiry date and any damage.

1.7 RECEIVABLES AND OTHER ASSETS
Grants receivable correspond to funds owed to MSF by third parties
according to a formal agreement. They result from the differences
between the cumulative allowable expenses incurred and the funds
received for each of these agreements.
Contributions receivable include donations sent by donors before yearend for which the corresponding cash has been collected by MSF in
the month following year-end. They are accounted for at fair value, attheir cost net of impairment.

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

1.10 FINANCIAL DEBTS, ACCOUNTS PAYABLE
AND ACCRUED EXPENSES
Financial debts are recorded at fair value. Trade accounts payable
to suppliers are recorded on an invoice basis when the invoices arereceived by the time of preparation of the financial statements, orvalued at best estimate if no invoice is received later. Staff costs andlitigation in the field are recorded on the cash basis when there isinsufficient information available to evaluate the amount of any financial
impact at year-end. Accruals for paid vacation of local field staff havebeen recorded only by some operational offices as at 31 December
2015, as complete information was not available at year-end. Grants
payable and other debts are accounted for at their fair value.

1.11 DEFERRED INCOME
Deferred income on public institutional and private grants is
recognised on the basis of the difference between the cash received
and the cumulative allowable expenses to date for each of the formal
agreements concerned. Unspent donor-designated/restricted donations
represent contributions received with a specific earmarking that havenot been spent at year-end.

1.12 RETAINED EARNINGS AND EQUITIESRetained earnings represent the cumulative surpluses and deficits ofcurrent and previous years. They comprise:–  Permanently restricted funds, which may be capital funds, where theassets are required by the donors to be invested or retained for longterm use, rather than expended short term, or which may be theminimum compulsory level of retained earnings to be maintained insome countries.
–  Unrestricted funds, which are unspent donor non-designated funds to be
spent at the discretion of MSF’s trustees to further MSF’s social mission.
–  Other retained earnings and equities, which represent foundations’capital, and translation adjustments arising from the translation ofentities’ financial statements into euros. Unspent donor-designated/
restricted funds are not included as retained earnings, but are treatedas deferred income.

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

NOTES – SIGNIFICANT ACCOUNTING POLICIES15MÉDECINS SANS FRONTIÈRES

1.13 INCOME

1.14 EXPENDITURE

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

Expenses are allocated according to the full cost method. The principleof the full cost method is to collate under each expense category
not only the direct costs that are specifically associated with it (direct
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).

Restrictions

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

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

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

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

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

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

16

NOTES – SIGNIFICANT ACCOUNTING POLICIES

1.15 FINANCIAL RISK MANAGEMENT
Foreign currency risk

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

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 governments with high credit rating,where credit risk is low. Other positions are not material, or are coveredby provisions. Investments are allowed only in liquid securities and onlywith counterparties that have a high credit rating. At year-end, there wereno significant concentrations of credit risk.

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

1.16 EMPLOYEE BENEFITSThe nature of pension plans for headquarters and international
employees depends on the normal custom for the contracting countryof the employee. Pension obligations are usually covered by a defined
contribution plan with an independent organisation. Contributions
to a defined contribution plan are recognised as an expense in theStatement of Financial Activities in the year in which they are incurred.

INTERNATIONAL FINANCIAL REPORT 2015

2 NOTES TO THE STATEMENT OF FINANCIAL POSITION
2.1 INTANGIBLE ASSETS
2014

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets – gross value

26,6583,830-2,296438

1,109

29,739Depreciation-18,139-2,506

2,009

-262

10

-18,887

Intangible assets

8,519

1,324

-287

176

1,120

10,852Other
movements

Mainly consisting of software and licences.

2.2 PROPERTY, PLANT AND EQUIPMENT

Other
movements

In thousands of e

2015

2014

Additions

Disposals

Foreignexchange
gain / loss

Land

14,712

–

–

159

104

14,975

Buildings

40,682

189

-4

751

978

42,596

Fixtures11,019

2,269

-36

64

508

13,824

Furniture

6,810

738

-6

193

2

7,738

Computers

13,2943,350-1,731234

615,153

Machinery and equipment

7,655

985

-245

399

1

8,795

Other tangible assets

3,512

1,208

-3,370

1

531

1,883

Property, plant andequipment – gross value

97,684

8,739-5,392

1,800

2,132

104,963

Depreciation-39,659-5,565

4,071

-831

-1,767-43,751

Property, plantand equipment

58,025

3,174-1,321969

365

61,212Mainly consisting of the head offices of some entities.

In thousands of e

2015

Finance leases
At 31 December 2015, the net value of capitalised leased assets stands at 3,431 thousand euros, and of capitalised lease obligations at
6,324 thousand euros (2014: 3,435 thousand and 6,804 thousand euros, respectively). The total reimbursments for the current year amountto 23 thousand euros, and the rent expenses to 25 thousand euros (2014: 12 thousand and 13 thousand euros, respectively).

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

In thousands of e

Gross value

Provision

2015

2014

–

–

–

13

Long - term investments

22,876–22,876

18,663

Other financial assets

4,054

-87

3,967

3,037

Financial assets

26,930-87

26,843

21,713< 1 year> 1 year and< 5 years> 5 years

2015

4,082

1,324

21,43826,843Loans

In thousands of e

Their breakdown by maturity date is as follows:

Financial assets

NOTES – STATEMENT OF FINANCIAL POSITION

17MÉDECINS SANS FRONTIÈRES

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

2.5 GRANTS RECEIVABLE

In thousands of e

Gross value

Provision

2015

2014

42,235-1,541

40,694

31,597

506

–

506

791

42,741-1,541

41,20032,389In thousands of e

Gross value

Provision

2015

2014

Grants receivable from private donors

1,902

–

1,902

2,803

Grants receivable from public institutions

18,813-263

18,54915,215ECHO and EU institutions

3,643

-263

3,380

6,998

EU European governments

6,463

–

6,463

2,123

Non - EU European governments

143

–

143

649

American governments

827

–

827

–

Other governments

7,737

–

7,737

5,380

UN institutions		

–

–

–

65

Grants receivable

20,715-263

20,45118,018All of these grants are expected to be received within the following year.

2.6 CONTRIBUTIONS RECEIVABLE
At 31 December 2015, the outstanding commitment represents 42,667 thousand euros (2014: 28,178 thousand euros)
and is expected to be received within the following year.

2.7 OTHER RECEIVABLES
Other receivables mainly relate to services provided and goods sold to other organisations. At 31 December 2015, the committed
outstanding amounts to 14,603 thousand euros (2014: 16,680 thousand euros) and is expected to be received within the following year.

2.8 OTHER ASSETS
Other assets of 15,095 thousand euros (2014: 10,925 thousand euros) include mainly prepaid expenses.

2.9 CASH AND CASH EQUIVALENTS
2015

2014

Short - term deposits

485,750

333,395

Cash at headquarters

504,187

490,100

Cash in the field

34,80734,3301,024,744

857,824

Cash and cash equivalents

18

In thousands of e

NOTES – STATEMENT OF FINANCIAL POSITIONINTERNATIONAL FINANCIAL REPORT 2015

2.10 PROVISIONS
The following table shows the changes in provisions over the year:

Provisions

2014

Additional
provisions

9,318

8,077

Amounts used

Unusedamounts
reversed

Foreignexchange
gain / loss

Other
movements-3,490-1,406402-5In thousands of e

2015
12,896781 thousand euros of the provisions come from tax assessments received relating to remuneration of international staff as well as severance payment
to HQ staff (2014: 357 thousand euros). Provision from staff retirement plans amount to 2,559 thousand euros (2014: 2,167 thousand euros).
Provisions for closure of projects already planned at year-end amount to 1,645 thousand euros (2014: 1,723 thousand euros). 2,398 thousand euros
correspond to disputes with staff in different countries where MSF has operations. The remaining 5,510 thousand euros of provisions cover various risks
for which MSF has a constructive obligation (2014: 5,071 thousand euros).

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

In thousands of e

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

2015

2014

265

–

–

265

58

Capitalised lease obligation

6,324

26

–

6,350

6,804

Financial debts

6,589

26

–

6,615

6,862

Borrowings and loans

2.12 ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants payable to external organisations.
The details of the accounts payable and accrued expenses are disclosed below:

In thousands of e

2015

2014

Accounts payable and accruals

57,252

46,955

Employee benefits

34,61530,041

Accrued taxes

6,263

6,484

514

731

Private grants payable

1,064

2,121

Other liabilities

17,454

12,684

117,162

99,017

Public institutional grants payable

Accounts payable and accrued expenses

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

2.13 DEFERRED INCOME

In thousands of e

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

2015

115,8271,319

16

117,162

In thousands of e

2015

2014

Unspent donor - designated / restricted funds

12,33235,164

Deferred income on private grants

6,942

11,777

Deferred income on public institutional grants

8,334

7,487

138

679

2,500

1,849

30,24656,955

Other deferred income
Gross value of investment subsidies
Deferred income

NOTES – STATEMENT OF FINANCIAL POSITION

19MÉDECINS SANS FRONTIÈRES
2.13 DEFERRED INCOME (CONTINUED)
The breakdown of deferred income by maturity date is as follows:

Deferred income

In thousands of e

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

2015

22,2747,972

030,246The cumulative unspent donor-designated funds will be strictly spent in accordance with the donors’ desire (e.g. specific countries or types ofinterventions) as the need arises.
The following schedule shows their year - end position:

Spentin 2015

Foreignexchange
gain / loss

Other
movements

In thousands of e

2014

Raisedin 2015

Afghanistan

110

257

-110

-

-

258

Algeria

19

-

-

-

-

19

Angola

5

-

-

-

-

5

Bangladesh

6

-

-7

1

-

-

Central African Republic

4

-

-4

-

-

-

Congo, Democratic Republic of the

-

977

-

11

-

988

Egypt

-

3

-

-

-

3

Emergency Fund

-

4

-8

1

-

-3

Guinea-Bissau

-

350

-

-

-

350

India

-

632

-

-

-

632

Indonesia

232

-

-232

-

-

-

Iran

58

-

-

-

-

58

Liberia

2015

1,900

2

-1,886

-14

-

2

Mali

-

5

-

-

-

5

Mediterranean Sea Operations

-

68

-8

-1

-

60

Niger

-

69

-

-

-

69

Pakistan

1

-

-

-

-

1

Palestine

-

4

-

-

-

4

34

34

-34

-

-

34

Philippines

2,769

-

-1,730

259

-

1,298

Sierra Leone

4,331

-

-4,722

250

142

-

South Africa

577

35

-579

2

-

34

South Sudan

1

-

-1

-

-

-

Sri Lanka

-

10

-

-

-

9

Sudan

3

-

-

-

-

3

Peru

Transversal activities

-

-

35

-29

27

32

Other countries or restrictions

25,113

1,526-20,223

2,254

-200

8,471

Unspent donor - designated  / restricted funds

35,164

3,975-29,511

2,734

-31

12,332Other countries or restrictions either are not country-specific, or represet the countries for which restricted funds of fewer than one thousand euros
remain unspent. They mainly include: 6,148 thousand euros (5,719 thousand for 2014) of Charitable Gift Annuity Trusts in MSF USA. A Charitable
Gift Annuity Trust is a type of donation that is restricted in time by the donor and thus treated as deferred income. The donation will be recognised
as income in MSF accounts upon maturity of the trust.
Amounts allocated to specific countries are included in their corresponding line.

2.14 RETAINED EARNINGS AND EQUITIESMSF’s retained earnings have been built up over the years by surpluses of income over expenses. At 31 December 2015, the available portion(excluding permanently restricted funds and capital for foundations) represents 10.1 months of activity (2014: 9.8 months). The purpose ofmaintaining retained earnings is to meet the following needs, as described in MSF reserves policy:– working capital needs, providing liquidity (financing) for the day-to-day functional expenditure, covering the inter-year gap between high income
at the end of the year and more or less constant funds spent during the year;– buffer reserves for risk coverage, being the risk either operational or non-operational;– investment reserve to finance future investments, considering both non-current assets financing, and ‘spent investments’ or extra costs in a given
year needed to increase operational or funding capacity;– emergency reserves, when emergency expenditure surpasses amounts foreseen at the budgeting season, increasing thus operational budgets,and these emergencies do not provide at the same time extra-income to be able to carry-out these operations; or– a sudden drop of private and/or public institutional funding that cannot be matched in the short term by a reduction in expenditure.

20

NOTES – STATEMENT OF FINANCIAL POSITIONINTERNATIONAL FINANCIAL REPORT 2015

3 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
3.1 INCOME
3.1.1 PRIVATE INCOME
In thousands of e

Income from individuals includes:

2015

2014

Donations972,984

857,057

Legacies and bequests

150,298

127,532242

194

1,123,525

984,783

Membership fees
Income from individuals

In thousands of e

Income from private institutions comes from the following sources:

2015

2014

Companies

72,19662,780Trusts and foundations

85,84258,377

Lottery and special events

45,69229,498

Joint appeals

1,751

482

Other private institutions

3,097

5,774

208,577

156,910

Income from private institutions

3.1.2 PUBLIC INSTITUTIONAL INCOME
The table below presents the breakdown of donations and grants awarded
by public institutional bodies classified by geographic origin:

In thousands of e

2015

2014

ECHO and EU institutions

18,89438,912

EU governments

37,077

40,113

Non-EU European governments

13,962

16,963

American governments

9,693

8,935

Asian governments

1,739

–

Other governments or public institutionss

13,187

9,434

83

303

94,634

114,659

UN institutions
Public institutional income

3.1.3 OTHER INCOME

In thousands of e

2015

2014

8

4,257

575

452

Equipment and services sold to other organisations

10,58010,752Other revenues

5,917

8,527

Other income

17,081

23,988Interest / investment income
Merchandising

3.1.4 LEGACIES AND BEQUESTS
The total value of legacies and bequests expected at year-end but not yet received is 48,820 thousand euros (41,923 thousand for 2014), plus
23,593 thousand euros pending acceptance (5,446 thousand for 2014). As described in Note 1.13, the accounting policy of the organisationis that unrestricted legacies and bequests are not recognised as income in the Statement of Financial Activities until realised in cash.

NOTES – STATEMENT OF FINANCIAL ACTIVITIES21

MÉDECINS SANS FRONTIÈRES

3.1.5 IN-KIND DONATIONS AND SERVICES
The total value of the goods received in 2015 is approximately 11,472 thousand euros: 7,309 thousand euros received in the field and 4,163 thousand
euros received at headquarters (2014: 5,285 thousand and 2,374 thousand, respectively). The majority of the donations received in the field relate
to drugs and medical equipment and, at headquarters, to consultancies and travel miles. As described in Note 1.13, the accounting policy of theorganisation is that in-kind donations and services are not recognised as income in the Statement of Financial Activities.

3.2 EXPENDITURE
3.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Programmes

Headquarters
programme
supportTémoignage /awarenessraising

In thousands of e

Total social
mission

Personnel costs

389,107

96,64920,227939

506,922

Travel and transportation

145,379

7,981

1,436

2,184

156,979

Medical and nutrition

164,110

176

1

4,521

168,808

Logistics and sanitation

64,491

583

–

1,035

66,110Professional services

7,247

5,331

2,969

28

15,575

Communications

14,812

1,543

1,736

18

18,109

–

358

3,078

147

3,583

Publications

–

629

2,980

–

3,609

Office expenses

71,49413,0833,517

376

88,470

Taxes

2,088

404

29

–

2,521

Private grants

5,723

197

144

4,045

10,109Promotional expenses

–

320

–

–

320

1,429

257

16

–

1,702

536

5,163

678

9

6,386

Others

5,831

2,138

433

12

8,414

Total

872,248

134,81137,244

13,314

1,057,618

Public institutional grants
Financial expenses
Depreciation

OTHER EXPENSES

SOCIAL MISSION AND
OTHER EXPENSES TOTAL
2015
2014

Fundraising

Management
and generaladministration

Extraordinary
expenses

Income tax

Total otherexpenses

Personnel costs

38,31237,595––75,907

582,829522,865

Travel and transportation

2,110

2,795

–

–

4,905

161,884

130,184

Medical and nutrition

–

–

–

–

–

168,808

131,045

Logistics and sanitation

–

1

–

–

1

66,11048,602

Professional services

25,018

6,798

–

–

31,81647,392

40,520Communications

14,859

1,044

–

–

15,90334,011

31,087

Publications

11,487

1,178

–

–

12,664

16,24722,300

Promotional expenses

61,080534––

61,61465,22352,423

Office expenses

6,263

6,128

–

–

12,391

100,862

52,391

101

847

–

2

950

3,471

2,283

4

291

–

–

295

10,404

7,344

Nature of expenses

Taxes
Private grants

–

–

–

–

–

320

350

Financial expenses

2,421

1,239

–

–

3,659

5,362

4,556

Depreciation

1,393

1,813

–

–

3,206

9,593

7,847

Others

765

1,057

9

–

1,831

10,245

12,290Total

163,81261,32092

225,142

1,282,760

1,066,088

Public institutional grants

22

Other
humanitarian
activities

NOTES – STATEMENT OF FINANCIAL ACTIVITIESINTERNATIONAL FINANCIAL REPORT 2015

3.2.2 PROGRAMME EXPENSES BY NATURE AND CONTINENT
In thousands of e

AfricaAmerica

Asia

EuropeOceania

Unallocated

2015

2014

Personnel costs

235,058

25,403

105,214

12,711

3,953

6,768

389,107354,207

Travel and transportation

98,3573,227

31,343

9,353

930

2,169

145,379

114,316

Medical and nutrition

81,483

3,368

65,686

12,481

704

390

164,110

124,618

Logistics and sanitation

38,965

1,714

14,431

8,565

343

474

64,491

46,848

Professional services

3,761

232

1,917

523

18

796

7,247

4,337

Communications

10,159

478

3,113

578

145

338

14,812

10,342

Office expenses

40,917

4,739

18,664

3,354

691

3,130

71,49429,293

913

26

130

1,009

1

8

2,088

947

1,764

–

2,337

11

–

1,611

5,723

3,146

949

33

389

46

9

4

1,429

831

3,557

554

1,422

284

67

-53

5,831

10,190

–

–

–

–

–

536

536

–

515,882

39,775

244,647

48,915

6,860

16,170872,248

699,074

Taxes
Private and public institutional grants
Financial expenses
OthersDepreciation
Programmes

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

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

3.2.4 TÉMOIGNAGE / AWARENESS-RAISING
Témoignage / awareness-raising activities comprise expenses incurred by MSF in an educational manner to further its social
mission. They represent the situations where MSF bears witness and speaks out about the plight of the populations it serves
through mobilisation of the international community and by communicating publicly in order to inform, put pressure on
responsible actors, and stimulate action.
MSF’s Access Campaign is made up of a team of medical, legal, policy and communications specialists. It pushes to lower the prices
of existing drugs, vaccines and diagnostic tests; to stimulate research and development into new treatments for diseases that primarlyaffect the poor; and to overcome other barriers that prevent patients getting the treatment they need.

In thousands of e

2015

2014

Access Campaign

5,385

3,846

Other témoignage campaigns and expenses

31,85927,217

Témoignage / Awareness - raising

37,24431,063NOTES – STATEMENT OF FINANCIAL ACTIVITIES23

MÉDECINS SANS FRONTIÈRES

3.2.5 OTHER HUMANITARIAN ACTIVITIESThe other humanitarian activities consist primarily of the cost of the goods sold and services provided to other organizations, as well as
MSF’s contribution to the Drugs for Neglected Disease initiative (See Note 5.1.2).

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

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

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

3.2.9 NET EXCHANGE GAINS / LOSSES UNREALISED AND REALISEDNet exchange gains/losses represent the gains/losses generated from foreign currency transactions entered into during the year by
the various offices. The exchange rate fluctuations that had the largest impact on the Statement of Financial Activities relate to the
US dollar (USD), Hong Kong dollar (HKD), Swiss franc (CHF), Pound sterling (GBP), and Brazilian real (BRL).

24

NOTES – STATEMENT OF FINANCIAL ACTIVITIESINTERNATIONAL FINANCIAL REPORT 2015

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2015

2014

Operations

78.5%

76.2%

Témoignage / awareness - raising

2.9 %

2.9 %

Other humanitarian activities

1.0 %

1.3 %

Social mission

82.4%

80.5%

Fundraising

12.8 %

13.8 %

Management and general administration

4.8 %

5.6 %

–

–

17.6 %

19.5 %

100.0 %

100.0 %

Income tax
Other expenses
Expenditure

4.1.2 FINANCIAL INDEPENDENCE
Private income

92.3 %

89.2 %

Public institutional income

6.6 %

9.0 %

Other income

1.1%

1.8%

100.0 %

100.0 %

IncomeAs part of our effort to guarantee independence and strengthen our link with home societies, we have striven to maintain a high level of private
income. Funds coming from non-public-institutional sources represented 93.4% of MSF total income in 2015 (2014: 91.0%). More than 5.7 million(2014: 5.6 million) individual donors and private funders worldwide made this possible.

4.2 INCOME
4.2.1 PRIVATE AND OTHER INCOME BY OFFICEIn thousands of eArgentina

Australia

Austria

BelgiumBrazilCanadaCzech
Republic

Denmark

FranceGermany

6,598–

40,311

19,972

29,28432,302

31,621

3,003

10,34165,06999,064

5,546

1,745

11,062

–

3,408

–

6,019

7,361

8,939

–

4

3

9

1

16

–

–

29

82

6,598

45,861

21,72040,35632,30335,045

3,003

16,35972,458108,085

134

9,049

3,013

2,649

113

453

18

898

2,960

1,656

–

869

–

–

–

2,344

–

1,437

15,353

1,155

Joint appeals

–

–

–

–

–

–

–

1,751

–

–

Lottery and special events

4

–

–

–

–

–

–

354

–

2,732

Other private institutions

–

–

–

–

–

–

–

–

65

2,499

Donations fromprivate institutions

138

9,919

3,013

2,649

113

2,797

18

4,441

18,378

8,043

6,736

55,78024,73243,00532,41537,841

3,021

20,80090,836116,128

Interest / investment income

95

380

45

92

462

151

–

3

718

48

Donations
Legacies and bequests
Membership fees
Income fromindividuals
Companies
Trusts and foundations

Private income

Merchandising

–

–

–

–

–

–

14

19

477

–

Equipment and services
sold to other organisations

–

–

–

6,270

–

–

–

–

4,308

–

Other revenues

-1

33

91

507

–

35

3

224

2,923

697

Other income

94

413

136

6,868

462

186

17

246

8,426

746

NOTES – RATIOS AND SECTORIAL INFORMATION

25MÉDECINS SANS FRONTIÈRES

4.2.1 PRIVATE AND OTHER INCOME BY OFFICE (CONTINUED)
In thousands of e

Donations

GreeceHollandHong Kong

India

Ireland

Italy

Japan

Republic of
Korea

Luxembourg

2,514

40,60840,314592

843

43,62545,022

4,107

3,606

Legacies and bequests

77

11,412

794

–

205

5,156

3,928

–

947

Membership fees

1

7

1

–

–

4

3

–

–

2,591

52,027

41,109592

1,048

48,786

48,953

4,108

4,553

Companies

295

574

2,239

–

289

3,087

4,914

132

673

Trusts and foundations

Income from individuals

677

1,317

563

–

21

69

542

–

349

Joint appeals

–

–

–

–

–

–

–

–

–

Lottery and special events–

20,162

1,727

–

1,966

289

–

–

–

Other private institutions

–

–

51

–

–

53

172

–

–

972

22,053

4,580

–

2,275

3,498

5,628

132

1,022

3,564

74,08045,688592

3,323

52,28454,580

4,240

5,576

Interest / investment income

–

918

–

–

–

103

2

4

3

Donations from private
institutions
Private income

Merchandising

–

–

1

–

–

41

–

–

–

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

_

Other revenues

21

328

–

–

–

–

32

–

280

Other income

21

1,246

2

–

–

144

34

4

283

In thousands of e

NorwaySouth
AfricaSpain

Sweden Switzerland

Donations30,455

1,264

74,85539,434

Legacies and bequests

2,550

–

10,253

9,021

3

3

23

33,008

1,267

2,362
894

UnitedKingdom

UnitedStates2015

2014

55,00025,170228,011

972,984

857,057

9,360

8,453

44,063150,298

127,532

11

15

–

27

242

194

85,131

48,46664,37533,623272,100

1,123,525

984,783

126

4,913

4,844

3,171

3,372

20,26187,19662,780

6

917

4,790

29,808

7,054

17,677

70,84258,377

–

–

–

–

–

–

–

1,751

482

Lottery and special events

134

–

–

–

–

18,324–45,69229,498Other private institutions

–

–

167

–

90

–

–

3,097

5,774

Donations from private
institutions

3,390

132

5,997

9,634

33,06928,74937,938208,577

156,910

Private income

36,398

1,398

91,128

58,10097,44462,373

310,038

1,332,102

1,141,693

199

26

166

–

26

14

-3,4488

4,257

Merchandising

5

–

16

1

2

–

-1

575

452

Equipment and services
sold to other organisations

_

_

_

_

2

_

_

10,58010,752Other revenues

34

3

120

45

356

9

175

5,917

8,527

Other income

238

29

302

46

386

23

-3,27417,081

23,988

Membership fees
Income from individuals
Companies
Trusts and foundations
Joint appeals

Interest / investment income

26

NOTES – RATIOS AND SECTORIAL INFORMATIONINTERNATIONAL FINANCIAL REPORT 2015

4.2.2 PUBLIC INSTITUTIONAL INCOME
In thousands of e

2015

2014

18,89438,984

EU European Development Fund–-36

EU others–-36

18,89438,912Austria

34

83

Belgium

7,716

6,347

73

180

Denmark

4,787

5,432

France156

120

Germany

3,850

3,800

Holland

5,000

1,500

Ireland

1,382

1,213

–

5

1,376

1,059

10

1,078

12,02815,731666

3,564

37,077

40,113

Norway

6,816

8,080

Switzerland

7,146

8,883

13,962

16,963

Canada

9,693

8,935

North American governments

9,693

8,935

Japan

1,739

–

Asian governments

1,739

–

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

4,504

4,018

International Drug Purchase Facility (UNITAID)

8,683

5,375

–

41

13,187

9,434World Health Organization ( WHO)

83

-20

World Food Programme (WFP)

–

322

83

303

94,634

114,659

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

Czech Republic

Italy
Luxembourg
Spain
SwedenUnited Kingdom
EU governments

Non-EU European governments

Other governments or public institutions
Other governments or public institutions

UN institutions
Public institutional income

NOTES – RATIOS AND SECTORIAL INFORMATION

27

MÉDECINS SANS FRONTIÈRES
4.3 PROGRAMMESProgramme expenses by nature, and funding of programmes.

EXPENSES
2015

2014

Personnel costs

389,107354,207

Travel and transportation

145,379

114,316

Medical and nutrition

164,110

124,618

Logistics and sanitation

64,491

46,848

Professional services

7,247

4,337

Communications

14,812

10,342

Office expenses

71,49429,293

Taxes

2,088

947

Private grants

5,723

3,146

Financial expenses

1,429

831

Others

5,831

10,190536–

872,248

699,074

Indirect supply costs

19,964

15,071

Field-related expenses

892,212714,145

Depreciation
Programmes

FUNDINGIn thousands of e

2015

2014

800,855

603,591

18,29237,643

EU European Development Fund–-36

EU others–-36

18,292

37,571

7,135

4,852

2

–

Municipalities and regional councils – Belgium

179

1,229

Ministry of Foreign Affairs (MFA) – Czech Republic

68

168

4,476

5,176

Municipalities and regional councils – France

150

120

Ministry of Foreign Affairs ( MFA ) – Germany

3,850

3,800

Irish Aid ( DCI ) – Ireland

1,222

1,213

Governments – Ireland

83–

Private and other income
Humanitarian Aid Office of the European Commission (ECHO)ECHO and EU institutions
AGCD – Belgium
Governments – Belgium

Danish Agency for Development Assistance ( DANIDA )–5

Ministry of Foreign Affairs ( MAE ) – Luxembourg

1,228

872

Ministry of Foreign Affairs (BuZa) – Holland

5,000

1,500

10

1,051

Municipalities and regional councils – Italy

Governments – Spain
Municipalities and regional councils – Spain
Swedish International Development Cooperation Agency ( SIDA )Department for International Development ( DFID ) – UK
EU governments

28

In thousands of e

NOTES – RATIOS AND SECTORIAL INFORMATION–

24

11,346

15,348622

3,331

35,372

38,689INTERNATIONAL FINANCIAL REPORT 2015
FUNDING ( CONTINUED )In thousands of e

2015

2014

5,772

7,018

849

910

6,562

6,944

–

427

453

1,138

13,636

16,436

8,438

8,431

670

–

North American governments

9,108

8,431

Ministry of Foreign Affairs (MFA) – Japan

1,679

–

Asian governments

1,679

–

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

4,504

4,018

International Drug Purchase Facility (UNITAID)

8,683

5,065

Other governments or public institutions–

41

World Health Organization ( WHO )

83

-20

World Food Programme (WFP)

–

322

83

303

91,357

110,554892,212714,145

Ministry of Foreign Affairs ( MFA ) – Norway
Norwegian Agency for Development Cooperation ( NORAD )Swiss Agency for Development and Cooperation (SDC)
Governments – Others – Switzerland
Municipalities and regional councils – Switzerland
Non - EU European governments

International Humanitarian Assistance Department of Foreign Affaires and Trade Development(DFATD-IHA) – Canada
Governments – Canada

UN institutions

Public institutional income
Total income

Programmes relate to the aid projects undertaken by MSF and include the direct expenses incurred in the different countries of intervention.
Indirect supply costs represent the costs dedicated to the projects and associated with the delivery of emergency relief supplies.
872,248 thousand euros were spent in direct connection with the projects (2014: 699,074 thousand euros). The indirect supply costsof the logistics satellites stood at 19,964 thousand euros (2014: 15,071 thousand euros).
These expenses were funded by 91,357 thousand euros from public institutional bodies (2014: 110,554 thousand), the balance being
funded by unrestricted and restricted private funds.
30,989 locally hired staff and 2,924 international staff worked directly with the projects (2014: 31,052 locally hired staff and
2,769 International staff) as explained in note 5.3.2.
Figures for the previous year are presented in total for comparative purposes. They are not presented in the following pages forthe different countries / regions of intervention because the emergency nature of MSF’s action means that year to year comparisonby country / region of intervention is of limited value.
The difference of 3,277 thousand euros between public institutional income as stated in the Statement of Financial Activities (Note 4.2.2)
and the amount mentioned above represents the funding of expenses and activities incurred or undertaken at headquarters level(2014: 4,106 thousand euros).

NOTES – RATIOS AND SECTORIAL INFORMATION

29

MÉDECINS SANS FRONTIÈRES

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

2015

2014

ECHO and EU institutions-

100

EU European governments

50

76

Non EU European governments

6,461

11,144

Other governments

6,122

2,124

12,683

13,444

Remaining commitment amount to spend

5.1.2 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2015

2014

930

833

Rental contracts for office buildings

10,919

9,663

Other off-balance sheet commitments given

2,715

4,600

DNDi

12,00016,000

Other off-balance sheet commitments

26,56431,096

Guarantees given

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

5.2 SUBSEQUENT EVENTS
There are no subsequent events to report.

30

NOTES – OTHER INFORMATIONINTERNATIONAL FINANCIAL REPORT 2015

5.3 STAFF FIGURES
5.3.1 INTERNATIONAL DEPARTURES TO THE FIELD
2015

2014

Medical pool

1,787

1,836

Nurse and other paramedical pool

2,469

2,298

Non-medical pool

3,515

2,952

International departures ( full year )

7,771

7,086

First-time departures ( full year )

2,034

1,691

5.3.2 POSITIONS IN THE FIELD
In full-time equivalents

2015

2014

Locally hired staff

30,98831,052

International staff

2,924

2,769

Field positions

33,91233,821

5.3.3 POSITIONS AT HEADQUARTERS
In full-time equivalents

2015

2014

Social mission

1,582

1,450

Fundraising

792

650

Management and general administration

597

561

Employees

2,970

2,661

Social mission

60

32

Fundraising

38

31

Management and general administration

48

27

147

90

Volunteers

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

NOTES – OTHER INFORMATION

31MÉDECINS SANS FRONTIÈRES

5.3.4 HEADQUARTERS REMUNERATION POLICIESThe gross salaries presented below are based on the policies of the different MSF entities. They are presented in local currency
and depend on the cost of living in the countries where the entities are established.

Highest gross salary by entity

For the position of:

MSF Argentina

585,082

Argentine Peso

General Director

MSF Australia

180,436

Australian Dollar

General Director

MSF Austria

67,596Euro

General Director

MSF Belgium

91,450Euro

General Director

MSF Brazil

202,000

Brazilian Real

General Director

MSF Canada

142,637

Canadian Dollar

General Director

MSF Czech Republic

715,000

Czech Koruny

General Director

MSF Denmark

827,340

Danish Krone

General Director

MSF EUP56,673Euro

General Director

MSF Epicentre

84,380Euro

General Director

Fondation MSF

77,864Euro

Research Director

MSF France

81,407

Euro

President

MSF Germany

84,565Euro

General Director

MSF Greece

41,101Euro

General Director

MSF Holland

110,367

Euro

General Director

MSF Hong Kong

702,766

Hong Kong Dollar

General Director

Indian Rupee

General Director

MSF India

3,675,685

MSF International

121,072

EuroInternational President

MSF Ireland

78,036Euro

General Director

MSF Italy

62,534Euro

General Director

MSF Japan

14,868,000

Yen

General Director

MSF Logistique

65,806Euro

General Director

MSF Luxembourg

60,425Euro

General Director

MSF Supply

78,191Euro

General Director

MSF Norway

764,111

Norwegian Krone

General Director

MSF South Africa

628,555

Rand

General Director

MSF South Korea

99,298,884

Won

General Director

MSF Spain

69,866Euro

President

MSF Sweden

604,704

Swedish Kronor

General Director

MSF Switzerland

135,000

Swiss Franc

General Director

MSF UK

73,000Pound Sterling

General Director

MSF USA

171,800

US Dollar

General Director

Additional remuneration of EUR 46,800 (CHF 49,976) was paid to equalise the after tax remuneration of the International President
who remains a tax resident in Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional
remuneration relates only to the difference between Canadian income tax and Swiss income tax and provides the International
President with the same after tax salary as if the position holder was tax resident in Switzerland.

32

NOTES – OTHER INFORMATIONINTERNATIONAL FINANCIAL REPORT 2015

Lowest gross salary by entity

For the position of:

MSF Argentina

141,192

Argentine Peso

Face 2 Face Canvasser

MSF Australia

48,012Australian Dollar

Service Centre Representative

MSF Austria

26,211Euro

Fundraising Officer

MSF Belgium

20,605Euro

Face 2 Face Canvasser

MSF Brazil

35,337

Brazilian Real

Assistant

MSF Canada

37,697

Canadian Dollar

Donor Relation Representative

MSF Czech Republic

325,000

Czech Koruny

Administrative Support

MSF Denmark

268,032

Danish Krone

Assistant

MSF EUP34,813Euro

Production Assistant

MSF Epicentre

33,291Euro

Secretary

Fondation MSF

44,112Euro

Architect

MSF France

24,275Euro

Receptionist

MSF Germany

31,629Euro

Assistant

MSF Greece

15,247Euro

Receptionist

MSF Holland

22,900Euro

Receptionist

MSF Hong Kong

174,632

Hong Kong Dollar

Assistant

MSF India

132,024

Indian Rupee

House Keeper

MSF International

56,861Euro

Executive Admin Support

MSF Ireland

26,882Euro

Assistant Administrator

MSF Italy

21,350Euro

Receptionist

MSF Japan

4,116,000

Yen

Officer

MSF Logistique

21,073Euro

Receptionist

MSF Luxembourg

23,076Euro

House Keeper

MSF Supply

34,443Euro

Warehouse Assistant

MSF Norway

262,006

Norwegian Krone

Face 2 Face Canvasser

MSF South Africa

68,919Rand

CleanerMSF South Korea

27,421,140

Won

Events & Outreachs Coordinator

MSF Spain

22,293Euro

Face 2 Face Raiser

MSF Sweden

276,372

Swedish Kronor

Face 2 Face Canvasser

MSF Switzerland

60,720Swiss Franc

Receptionist

MSF UK

24,220Pound Sterling

Administrator

MSF USA

46,400US Dollar

Receptionist

NOTES – OTHER INFORMATION

33

© MSF

Candles in front of the German Parliament building in Berlin commemorate the one-month anniversary of the attack on MSF’s trauma
centre in Kunduz, Afghanistan.

FINANCES BY
COUNTRYFINANCIAL REPORT 2015

AFGHANISTANALGERIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

13,789Personnel costs

80

Travel and transportation

3,296

Travel and transportation

27

Medical and nutrition

5,500

Medical and nutrition

124

Logistics and sanitation

1,903

Logistics and sanitation-

Professional services

90

Professional services

1

Communications

387

Communications

8

Office expenses

1,887

Office expenses

6
7

Taxes

6

Taxes

Private grants-

Private grants

Public institutional grants-

Public institutional grants

Financial expenses

56

Financial expenses

Others247

OthersDepreciation

-

516
25

Depreciation-

Programmes

27,160Programmes

794

Indirect supply costs

1,214

Indirect supply costs

30

Field-related expenses

28,374

Field-related expenses

824

FUNDINGFUNDINGIn thousands of e

Private and other income

28,374In thousands of e

Private and other income

824

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

28,374

STAFF INFORMATION

Public institutional income
Funding of field-related costs

824

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,205

Locally hired staff-

International Staff

98

International Staff

1

Field positions

2,303

Field positions

1

FINANCES BY COUNTRY

35

MÉDECINS SANS FRONTIÈRES

ARMENIABANGLADESH

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,311

In thousands of e

Personnel costs

150

Travel and transportation

257

Medical and nutrition

472

Medical and nutrition

444

Logistics and sanitation

35

Logistics and sanitation

36

Professional services

2

Professional services

23

Communications

13

Communications

64

Office expenses

359

Office expenses

326

Taxes

-

Taxes

1

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

1

Financial expenses

1

Others5

Others3

Depreciation-

Depreciation-

Programmes
Indirect supply costs
Field-related expenses

2,348
42
2,389

Programmes
Indirect supply costs
Field-related expenses

In thousands of e

Private and other income

1,933

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

International Drug Purchase Facility (UNITAID)

457

Other governments

457

UN institutions-

Public institutional income

457

Funding of field-related costs

2,389

STAFF INFORMATION
In full-time equivalents

Locally hired staff

73

International Staff

7

Field positions

80

FINANCES BY COUNTRY

3,641
9
3,650

FUNDINGFUNDING

36

2,487

Travel and transportation

In thousands of e

Private and other income

2,650

Humanitarian Aid Office of the European
Commission (ECHO)

1,000

ECHO and EU institutions

1,000

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,000

Funding of field-related costs

3,650

STAFF INFORMATION
In full-time equivalents

Locally hired staff

316

International Staff

19

Field positions

335

FINANCIAL REPORT 2015

BELGIUM

BURUNDI

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

175

Personnel costs

Travel and transportation

54

Travel and transportation

1,415
493

Medical and nutrition

24

Medical and nutrition

844

Logistics and sanitation

256

Logistics and sanitation

55

Professional services

7

Professional services

8

Communications

10

Communications

75

Office expenses

82

Office expenses

929

Taxes

25

Taxes

20

Private grants

5

Private grants-

Public institutional grants-

Public institutional grants--

Financial expenses

Financial expenses
OthersDepreciation

18
-

-

Others43

Depreciation-

Programmes

654

Programmes

3,882

Indirect supply costs

37

Indirect supply costs

157

Field-related expenses

691

Field-related expenses

4,039

FUNDINGFUNDINGIn thousands of e

Private and other income

691

In thousands of e

Private and other income

3,861

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

Ministry of Foreign Affairs (MAE) - Luxembourg

178

Non-EU European governments-

EU governments

178

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

Public institutional income-

UN institutions

Funding of field-related costs

1

Public institutional income

178

Funding of field-related costs

4,039

691

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff-

Locally hired staff

105

International Staff-

International Staff

13

Field positions-

Field positions

118

FINANCES BY COUNTRY

37

MÉDECINS SANS FRONTIÈRES

CAMBODIACAMEROON

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,326

In thousands of e

Personnel costs

5,789

Travel and transportation

219

Travel and transportation

2,117

Medical and nutrition

160

Medical and nutrition

1,484

Logistics and sanitation

26

Logistics and sanitation

1,635

Professional services

60

Professional services

31

Communications

23

Communications

227

Office expenses-20

Office expenses

809
50

Taxes

-

Taxes

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

3

Financial expenses

53

Others14

Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

-26
1,771
4
1,775

FUNDING

Depreciation
Programmes
Indirect supply costs
Field-related expenses

12,207202
12,409FUNDINGIn thousands of e

Private and other income

-

1,775

In thousands of e

Private and other income

11,942ECHO and EU institutions-

ECHO and EU institutions

EU governments-

Ministry of Foreign Affairs (MFA) - Germany

Non-EU European governments-

EU governments

500
500

North American governments-

Other governments-

Swiss Agency for Development and Cooperation
Department (SDC)-33

Non-EU European governments-33

UN institutions-

North American governments-

Public institutional income-

Other governments-

UN institutions-

Funding of field-related costs

-

1,775
Public institutional income
Funding of field-related costs

STAFF INFORMATION

467
12,409In full-time equivalents

38

Locally hired staff

97

International Staff

12

Field positions

109

FINANCES BY COUNTRY

STAFF INFORMATION

In full-time equivalents

Locally hired staff

606

International Staff

33

Field positions

639

FINANCIAL REPORT 2015

CENTRAL AFRICAN
REPUBLICCHAD
EXPENSES

EXPENSES

In thousands of e

Personnel costs

20,073

Personnel costs

8,404

Travel and transportation

13,982

Travel and transportation

3,614

Medical and nutrition

10,315

Medical and nutrition

3,521

Logistics and sanitation

3,689

Logistics and sanitation

1,634

Professional services

122

Communications

1,015

Office expenses

3,263

Taxes

127

Private grants

71

Public institutional grants
Financial expenses
OthersProfessional services

44

Communications

607

Office expenses

1,587

Taxes

52

-

Private grants

11

7

Public institutional grants

262

Depreciation

In thousands of e-

Financial expenses

12

Others24

Programmes

52,925

Depreciation

Indirect supply costs

2,139

Programmes

Field-related expenses

55,063In thousands of e

Private and other income

43,387

19,510Indirect supply costs

355
19,865FUNDINGIn thousands of e

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

3,307
3,307

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

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
North American governments-

Field-related expenses

FUNDING

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

Private and other income

17,201

Humanitarian Aid Office of the European
Commission (ECHO)

664

ECHO and EU institutions

664

1,572
3,482

Ministry of Foreign Affairs (MFA) - Germany
Swedish International Development
Cooperation Agency (SIDA)

450

2,181

EU governments

711
5
2,897

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

846
107

Non-EU European governments

952

North American governments-

Other governments-

UN institutions

-

654
407
850

1,991
1,991

Other governments-

UN institutions-

Public institutional income

11,677

Funding of field-related costs

55,063599
1,049

Public institutional income

2,665

Funding of field-related costs

19,865

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

2,396International Staff

233

Field positions

2,629

Locally hired staff

672

International Staff

83

Field positions

754

FINANCES BY COUNTRY

39

MÉDECINS SANS FRONTIÈRES

CÔTE D’IVOIRE

COLOMBIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,884

In thousands of e

Personnel costs

433

Travel and transportation

191

Medical and nutrition

267

Medical and nutrition

22

Logistics and sanitation

588

Logistics and sanitation

15

Professional services

20

Professional services

16

Communications

45

Communications

58

Office expenses

318

Office expenses

182
12

Taxes

6

Taxes

Private grants

5

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

2

Financial expenses

2

Others8

Others30

Depreciation-

Depreciation

Programmes

3,575

Indirect supply costs

42

Field-related expenses

3,617

FUNDING

Programmes
Indirect supply costs
Field-related expenses

2,484
2,484

FUNDINGIn thousands of e

Private and other income

3,613

In thousands of e

Private and other income

2,484

ECHO and EU institutions-

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)
EU governments

4
4

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

3,617

STAFF INFORMATION

Funding of field-related costs

2,484

STAFF INFORMATION
In full-time equivalents

40

1,956

Travel and transportation

In full-time equivalents

Locally hired staff

113

Locally hired staff

97

International Staff

21

International Staff

8

Field positions

134

Field positions

105

FINANCES BY COUNTRY

FINANCIAL REPORT 2015

EGYPT

DEMOCRATIC
REPUBLIC OF CONGO

EXPENSES

EXPENSES

In thousands of e

Personnel costs

42,540

Personnel costs

Travel and transportation

19,998Travel and transportation

221

Medical and nutrition

19,415

Medical and nutrition

230

Logistics and sanitation

7,099

Logistics and sanitation

78

Professional services

32

Communications

34

Office expenses

308

Taxes

10

Professional services

858

Communications

2,532

Office expenses

6,365

Taxes

257

Private grants

296

Public institutional grants-

In thousands of e

Private grants-

Financial expenses

400

Public institutional grants

Others587

Financial expenses

Depreciation-

Depreciation

Indirect supply costs

1,536

Programmes

Field-related expenses

101,883

FUNDINGIn thousands of e

Private and other income

1

Others100,347

Programmes

1,582

-42
2,454

Indirect supply costs

21

Field-related expenses

2,475

86,306

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

3,570
3,570

FUNDINGIn thousands of e

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Ministry of Foreign Affairs (MAE) – Luxembourg
Ministry of Foreign Affairs (BuZa) – Holland
Swedish International Development Cooperation
Agency (SIDA) - Sweden
Department for International Development(DFID) - UK
EU governments

517
1,750
300
1,550

Private and other income

2,898

EU governments-

Non-EU European governments-

North American governments-

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

1,638

Other governments

-

955
11
2,605

UN institutions-

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
North American governments
International Drug Purchase Facility (UNITAID)
Other governments
UN institutions

622
7,637

Danish Agency for Development Assistance (DANIDA)

49

ECHO and EU institutions

49

Public institutional income
Funding of field-related costs

49
2,475

1,495
1,495
271
271

STAFF INFORMATION
In full-time equivalents-

Public institutional income

15,577

Funding of field-related costs

101,883

STAFF INFORMATION

2,426

Locally hired staff

95

International Staff

9

Field positions

104

In full-time equivalents

Locally hired staff

2,563International Staff

304

Field positions

2,867
FINANCES BY COUNTRY

41

MÉDECINS SANS FRONTIÈRESETHIOPIAFRANCEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

12,427

Personnel costs

413

Travel and transportation

5,277

Travel and transportation

106

Medical and nutrition

4,377

Medical and nutrition

104

Logistics and sanitation

1,890

Logistics and sanitation

266

Professional services

100

Professional services

1

Communications

507

Communications

5

Office expenses

1,937

Office expenses

54

Taxes

2

Taxes

-

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

17

Financial expenses-

Others79

Others-Depreciation-

Depreciation-

Programmes

26,612

Indirect supply costs

170

Field-related expenses

26,782

Programmes

950

Indirect supply costs

45

Field-related expenses

995

FUNDINGIn thousands of e

Private and other income

467
467

Danish Agency for Development Assistance (DANIDA)
Governments - Ireland
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
North American governments

44
83
500
627
-

1,989
1,989

Other governments-

UN institutions-

Public institutional income

3,083

Funding of field-related costs

26,782

STAFF INFORMATION
In full-time equivalents

42

Locally hired staff

1,514International Staff

96

Field positions

1,610

FINANCES BY COUNTRY

In thousands of e

Private and other income

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

Non-EU European governments

FUNDING

23,699995

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

995

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2

International Staff

7

Field positions

9

FINANCIAL REPORT 2015

GEORGIAGREECEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

663

Personnel costs

208

Travel and transportation

193

Travel and transportation

173

Medical and nutrition

295

Medical and nutrition

126

Logistics and sanitation

3

Logistics and sanitation

528

Professional services-

Professional services-

Communications

7

Communications

8

Office expenses

84

Office expenses

354

Taxes

-

Taxes

-

Private grants

9

Private grants-

Public institutional grants-

Public institutional grants--

Financial expenses-

Others-Depreciation-

Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

14
1,269
24
1,293

FUNDING

Programmes
Indirect supply costs
Field-related expenses

74
1,471

FUNDINGIn thousands of e

Private and other income

1,397

1,119

In thousands of e

Private and other income

1,471

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

International Drug Purchase Facility (UNITAID)
Other governments
UN institutions

174
174
-

Public institutional income

174

Funding of field-related costs

1,293

Funding of field-related costs

STAFF INFORMATION

In full-time equivalents

Locally hired staff

21

International Staff

6

Field positions

27

1,471

STAFF INFORMATION
In full-time equivalents

Locally hired staff

9International Staff

3

Field positions

12

FINANCES BY COUNTRY

43

MÉDECINS SANS FRONTIÈRES

GUINEAGUINEA-BISSAU

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

7,844

Personnel costs979

Travel and transportation

3,786

Travel and transportation

515

Medical and nutrition

2,446

Medical and nutrition

507

Logistics and sanitation

1,717

Logistics and sanitation

241

Professional services

501

Professional services

39

Communications

237

Communications

85

Office expenses

2,150

Office expenses

241

Taxes

51

Taxes

1

Private grants-2

Private grants

2

Public institutional grants-

Public institutional grants-

Financial expenses

19

Financial expenses

1

Others425

Others8

Depreciation-

Depreciation-

Programmes

19,174

Indirect supply costs

842

Field-related expenses

20,016FUNDINGIn thousands of e

Private and other income

Programmes
Indirect supply costs
Field-related expenses

Non-EU European governments
International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
Governments - Canada
North American governments
Ministry of Foreign Affairs (MFA) - Japan
Asian governments

-

968
335
1,303
760
760

Other governments or public institutions-

UN institutions-

Public institutional income

3,251

Funding of field-related costs

20,016

2,690

In thousands of e

Private and other income
1,137
2
50
1,188

71

FUNDING

16,765AGCD - Belgium
Governments - Belgium
Danish Agency for Development Assistance (DANIDA)
EU governments

2,619

2,690

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

2,690

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

44

Locally hired staff

663

International Staff

70

Field positions

732

FINANCES BY COUNTRY

Locally hired staff

42International Staff

21

Field positions

63

FINANCIAL REPORT 2015

HAITI

HONDURAS

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

20,144

Personnel costs772

Travel and transportation

2,457

Travel and transportation

86

Medical and nutrition

3,110

Medical and nutrition

43

Logistics and sanitation

1,580

Logistics and sanitation

36

Professional services

138

Professional services

12

Communications

286

Communications

26

Office expenses

3,951

Office expenses

98

Taxes

3

Taxes

16

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

27

Financial expenses

2

Others376

Others74

Depreciation-

Programmes

32,084

Indirect supply costs

716

Field-related expenses

32,801FUNDING

Depreciation-

Programmes

1,151

Indirect supply costs

2

Field-related expenses

1,152

FUNDINGIn thousands of e

Private and other income

32,279ECHO and EU institutions-

In thousands of e

Private and other income

1,106

ECHO and EU institutions-

10

EU governments-

EU governments

497
507

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

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

14
14Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)

North American governments-

Other governments-

UN institutions-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

Public institutional income
Funding of field-related costs

47
47

47
1,152

521
32,801

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,755International Staff

81

Field positions

1,835

Locally hired staff

38

International Staff

9

Field positions

46

FINANCES BY COUNTRY

45

MÉDECINS SANS FRONTIÈRES

INDIA

IRAN

EXPENSES

EXPENSES
In thousands of e

Personnel costs

5,703

Personnel costs

640

Travel and transportation

1,319

Travel and transportation

62

Medical and nutrition

1,975

Medical and nutrition

68

Logistics and sanitation

455

Logistics and sanitation

3

Professional services

332

Professional services

9

Communications

226

Communications

4

Office expenses

1,476

Office expenses

116

Taxes

30

Taxes

-

Private grants

10

Private grants--

Public institutional grants--2

Financial expenses

1

Others5

Depreciation-

Public institutional grants
Financial expenses
Others202

Depreciation-

Programmes

11,726

Indirect supply costs-7

Field-related expenses

11,719FUNDINGIn thousands of e

Private and other income

10,196

Humanitarian Aid Office of the European
Commission (ECHO)

774

ECHO and EU institutions
Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA) - Sweden

314

EU governments

386

Non-EU European governments
North American governments

908

Indirect supply costs

1

Field-related expenses

909

FUNDINGIn thousands of e

Private and other income

909
-

774

EU governments-

72

Non-EU European governments-

North American governments-

Other governments--

UN institutions--

Public institutional income-

364

Other governments

364

Funding of field-related costs909-

Public institutional income

1,524

Funding of field-related costs

11,719

STAFF INFORMATION
In full-time equivalents

Locally hired staff

531

International Staff

57

Field positions

588

FINANCES BY COUNTRY

Programmes

ECHO and EU institutions

International Drug Purchase Facility (UNITAID)
UN institutions

46

In thousands of e

STAFF INFORMATION
In full-time equivalents

Locally hired staff

27

International Staff

3

Field positions

30

FINANCIAL REPORT 2015

IRAQ

ITALY

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

16,044

Personnel costs

1,557

Travel and transportation

2,459

Travel and transportation

5,207

Medical and nutrition

5,507

Medical and nutrition

174

Logistics and sanitation

2,023

Logistics and sanitation

680

Professional services

484

Professional services

286

Communications

396

Communications

191

Office expenses

3,820

Office expenses

404
129

Taxes

28

Taxes

Private grants

72

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

70

Financial expenses

Others96

OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

30,997
214
31,211FUNDING

Depreciation
Programmes

8,511

Indirect supply costs

213

Field-related expenses

8,724

FUNDINGIn thousands of e

Private and other income

1-117

30,972In thousands of e

Private and other income

8,724

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Municipalities and regional councils - Switzerland
Non-EU European governments

240
240

North American governments-

Other governments-

UN institutions-

Public institutional income

240
Funding of field-related costs

Funding of field-related costs

8,724

31,211

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

482

International Staff

64

Field positions

547

Locally hired staff

21

International Staff

7

Field positions

28

FINANCES BY COUNTRY

47

MÉDECINS SANS FRONTIÈRESJORDANKENYA

EXPENSES

EXPENSES
In thousands of e

Personnel costs
Travel and transportation

6,354
548

In thousands of e

Personnel costs

13,715

Travel and transportation

1,965

Medical and nutrition

4,284

Medical and nutrition

3,526

Logistics and sanitation

261

Logistics and sanitation

827

Professional services

63

Professional services

340

Communications

163

Communications

249

Office expenses

962

Office expenses

1,585

Taxes
Private grants
Public institutional grants

198
-

Taxes

2

Private grants

8

Public institutional grants-

Financial expenses

27

Financial expenses

46

Others18

Others161

Depreciation
Programmes
Indirect supply costs
Field-related expenses

12,877912,886

Depreciation
Programmes
Indirect supply costs
Field-related expenses

12,886

Private and other income
ECHO and EU institutions

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

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

Public institutional income-

North American governments

12,886AGCD - Belgium
Municipalities and regional councils - France
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

International Drug Purchase Facility (UNITAID)
Other governments
UN institutions

STAFF INFORMATION
In full-time equivalents

48

Locally hired staff

477

International Staff

51

Field positions

529

FINANCES BY COUNTRY

257
22,680In thousands of e

In thousands of eFunding of field-related costs

22,423

FUNDINGFUNDING
Private and other income-

20,103
1,483
72
199
1,755
468
468
354
354
-

Public institutional income

2,577

Funding of field-related costs

22,680

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,127International Staff

48

Field positions

1,175

FINANCIAL REPORT 2015

KYRGYZSTANLEBANON

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,361

In thousands of e

Personnel costs

8,894

Travel and transportation

199

Travel and transportation

1,524

Medical and nutrition

299

Medical and nutrition

12,942

Logistics and sanitation

28

Logistics and sanitation

830

Professional services

22

Professional services

156

Communications

36

Communications

252

Office expenses

264

Office expenses

1,623

Taxes

1

Taxes

32

Private grants-

Private grants

416

Public institutional grants-

Public institutional grants

Financial expenses

2

Financial expenses

19

Others10

Others368

Depreciation
Programmes
Indirect supply costs
Field-related expenses

2,221
24
2,246

FUNDING-

Depreciation-

Programmes

27,056

Indirect supply costs

337

Field-related expenses

27,393

FUNDINGIn thousands of e

Private and other income

2,246

In thousands of e

Private and other income

27,378ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

Swiss Agency for Development and Cooperation
Department (SDC)
Municipalities and regional councils - Switzerland
Non-EU European governments

UN institutions-

North American governments-

Public institutional income-

Other governments-

UN institutions-

Funding of field-related costs

15

2,246
Public institutional income

STAFF INFORMATION

14
1

Funding of field-related costs

15
27,378In full-time equivalents

Locally hired staff

70

International Staff

14

Field positions

84

STAFF INFORMATION
In full-time equivalents

Locally hired staff

305

International Staff

38

Field positions

343

FINANCES BY COUNTRY

49

MÉDECINS SANS FRONTIÈRES

LIBERIALIBYA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

5,483

Personnel costs959

Travel and transportation

1,423

Travel and transportation

701

Medical and nutrition

1,432

Medical and nutrition

1,614

Logistics and sanitation

796

Logistics and sanitation

558

Professional services

54

Professional services

64

Communications

131

Communications

85

Office expenses

1,011

Office expenses

420

Taxes

3

Taxes

2

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

17

Financial expenses

2

Others110

Others26

Depreciation-

Programmes

10,460Indirect supply costs

99

Field-related expenses

10,559FUNDINGIn thousands of e

Private and other income

Depreciation
Programmes

4,432

Indirect supply costs

184

Field-related expenses

4,615

FUNDINGIn thousands of e7,154
Private and other income

ECHO and EU institutions

-

4,615

-

AGCD - Belgium
Municipalities and regional councils - Belgium
Danish Agency for Development Assistance (DANIDA)
Municipalities and regional councils - France
EU governments

2,233
2
33
41
2,309

Non-EU European governments-

Governments - Canada
North American governments

335

Ministry of Foreign Affairs (MFA) - Japan
Asian governments

760

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

-

335
760

Other governments-

UN institutions-

Public institutional income

3,405

Funding of field-related costs

10,559Funding of field-related costs

4,615

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

50

Locally hired staff

489

International Staff

46

Field positions

535

FINANCES BY COUNTRY

Locally hired staff

28

International Staff

12

Field positions

40

FINANCIAL REPORT 2015

MADAGASCARMALAWIEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

609

Personnel costs

4,367

Travel and transportation

623

Travel and transportation

1,255

Medical and nutrition

206

Medical and nutrition

1,492

Logistics and sanitation

135

Logistics and sanitation

676

Professional services

6

Professional services

136

Communications

75

Communications

140

Office expenses

125

Office expenses

596

Taxes

5

Taxes

11

Private grants-

Private grants

5

Public institutional grants-

Public institutional grants-

Financial expenses

6

Financial expenses

Others31

OthersDepreciation
Programmes

1,822

-1
277

Depreciation-

Programmes

8,954

Indirect supply costs

112

Indirect supply costs

311

Field-related expenses

1,934

Field-related expenses

9,265

FUNDINGFUNDINGIn thousands of e

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

1,437
-

In thousands of e

Private and other income

6,814

ECHO and EU institutions-

497

Danish Agency for Development Assistance (DANIDA)

295

497

EU governments

295

Non-EU European governments-

Norwegian Agency for Development Cooperation(NORAD) - Norway

558

North American governments-

Non-EU European governments

558

Other governments-

North American governments-

UN institutions-

International Drug Purchase Facility (UNITAID)
Other governments

Public institutional income

497

Funding of field-related costs

1,934

UN institutions

1,597
1,597
-

Public institutional income

2,451

Funding of field-related costs

9,265

STAFF INFORMATION
In full-time equivalents

Locally hired staff

48

International Staff

12

Field positions

60

STAFF INFORMATION
In full-time equivalents

Locally hired staff

351

International Staff

39

Field positions390

FINANCES BY COUNTRY

51

MÉDECINS SANS FRONTIÈRESMALI

MAURITANIAEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

5,307

Personnel costs

Travel and transportation

2,095

Travel and transportation

2,644
748

Medical and nutrition

2,349

Medical and nutrition

400

Logistics and sanitation

672

Logistics and sanitation

498

Professional services

14

Professional services

8

Communications

206

Communications

77

Office expenses

791

Office expenses

388

Taxes

2

Taxes

4

Private grants-

Private grants

12

Public institutional grants-

Public institutional grants

Financial expenses

3

Financial expenses

15

Others35

Others73

Depreciation
Programmes
Indirect supply costs
Field-related expenses

11,473320
11,793

Depreciation
Programmes

10,938846
846

EU governments-

Non-EU European governments-

North American governments-

International Drug Purchase Facility (UNITAID)

9

Other governments

9

UN institutions–

141

Field-related expenses

5,008

In thousands of e

Private and other income

Funding of field-related costs

5,008

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs
Public institutional income

4,867

Indirect supply costs

In thousands of e

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

FUNDINGFUNDING
Private and other income

-

5,008

856
11,793

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

52

Locally hired staff

587

International Staff

44

Field positions

631

FINANCES BY COUNTRY

Locally hired staff

350

International Staff

20

Field positions370

FINANCIAL REPORT 2015

MEXICOMOZAMBIQUE

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,116

In thousands of e

Personnel costs

4,667

Travel and transportation

391

Travel and transportation

1,319

Medical and nutrition

176

Medical and nutrition

1,897

Logistics and sanitation

83

Logistics and sanitation

389

Professional services

41

Professional services

128

Communications

76

Communications

203

Office expenses

432

Office expenses

1,181

Taxes

-5

Taxes

4

Private grants-

Private grants

8

Public institutional grants-

Public institutional grants-

Financial expenses

2

Financial expenses

Others70

OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

3,382
3,382

7
169

Depreciation-

Programmes

9,972

Indirect supply costs

211

Field-related expenses

10,183

FUNDINGFUNDINGIn thousands of e

Private and other income

3,289

In thousands of e

Private and other income

8,382

ECHO and EU institutions-

ECHO and EU institutions

EU governments-

AGCD - Belgium
Municipalities and regional councils - Belgium
Swedish International Development Cooperation
Agency (SIDA)
EU governments

497
1,057

Norwegian Agency for Development Cooperation(NORAD) - Norway
Non-EU European governments

291
291

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

94
94

North American governments-

Other governments or public institutions-

UN institutions-

North American governments
Public institutional income
Funding of field-related costs

94
3,382

STAFF INFORMATIONInternational Drug Purchase Facility (UNITAID)
Other governments

433
127

453
453

Public institutional income

1,801

Funding of field-related costs

10,183

In full-time equivalents

Locally hired staff

86

International Staff

25

Field positions

111

STAFF INFORMATION
In full-time equivalents

Locally hired staff

349

International Staff

33

Field positions

382

FINANCES BY COUNTRY53

MÉDECINS SANS FRONTIÈRES

MYANMAR

NEPAL

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

6,147

Personnel costs

1,457

Travel and transportation

1,641

Travel and transportation

3,935

Medical and nutrition

6,687

Logistics and sanitation

354

Professional services

62

Communications

208

Office expenses

1,216

Taxes

1

Private grants

21

Medical and nutrition

896

Logistics and sanitation

3,117

Professional services

24

Communications

144

Office expenses

414

Taxes

8

-

Private grants-

Financial expenses

7

Public institutional grants-

Others38

Financial expenses

Public institutional grants

Depreciation-

Programmes

16,383

Indirect supply costs

126

Field-related expenses

16,509-Others82

Depreciation-

Programmes

10,076

Indirect supply costs

811

Field-related expenses

10,887

FUNDINGIn thousands of e

Private and other income

10,125In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions
Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)
EU governments
Swiss Agency for Development and Cooperation
Department (SDC)
Non-EU European governments
North American governments
The Global Fund to Fight AIDS, Tuberculosis
and Malaria (GFATM)International Drug Purchase Facility (UNITAID)
Other governments
UN institutions

FUNDING

726
726

Private and other income

20

ECHO and EU institutions

471
492
281
281
–
4,504
381
4,885
–

Public institutional income

6,384

Funding of field-related costs

16,50910,790-Danish Agency for Development Assistance (DANIDA)
Municipalities and regional councils - France

61

EU governments

97

37

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

97
10,887

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

54

Locally hired staff

1,026International Staff

49

Field positions

1,076

FINANCES BY COUNTRY

Locally hired staff

34

International Staff

23

Field positions

58

FINANCIAL REPORT 2015

NIGER

NIGERIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

14,175

Personnel costs

7,757

Travel and transportation

4,297

Travel and transportation

2,933

Medical and nutrition

4,809

Medical and nutrition

2,916

Logistics and sanitation

2,353

Logistics and sanitation

1,978

Professional services

141

Communications

650

Office expenses

1,861

Taxes

18

Private grants

75

Public institutional grants
Financial expenses
Others

1,097

-

7

Public institutional grants-

29,396

Financial expenses

13

Others38

Depreciation-

Programmes

17,154

Indirect supply costs

348

Field-related expenses

FUNDINGIn thousands of e

Private and other income

26,016

17,502

FUNDINGIn thousands of e

Private and other income

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

484
484

Ministry of Foreign Affairs (MFA) - Czech Republic
Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MAE) - Luxembourg
Swedish International Development Cooperation
Agency (SIDA)
EU governments
Ministry of Foreign Affairs (MFA) - Norway
Swiss Agency for Development and Cooperation
Department (SDC)
Non-EU European governments

Office expenses

Private grants

897

Field-related expenses

341-

28,499Indirect supply costs

Communications-4-

Programmes

84

Taxes

113

Depreciation

Professional services

68
191
750
995
2,004
868
23
892

15,603

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

41
41

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) - Germany
Ministry of Foreign Affairs (BuZa) - Holland
Swedish International Development Cooperation
Agency (SIDA)
EU governments
Ministry of Foreign Affairs (MFA) - Norway
Non-EU European governments

8
400
400
508
1,316
542
542

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income

3,380

Public institutional income

1,898

Funding of field-related costs

29,396

Funding of field-related costs

17,502

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,682

Locally hired staff

591

International Staff

117

International Staff

64

Field positions

1,800

Field positions

655

FINANCES BY COUNTRY

55

MÉDECINS SANS FRONTIÈRES

PAKISTANPALESTINE

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

11,061

Personnel costs

Travel and transportation

2,307

Travel and transportation

441

Medical and nutrition

3,400

Medical and nutrition

466

Logistics and sanitation

952

Professional services

82

Logistics and sanitation

33

Communications

275

Professional services

44

Office expenses

1,841

Communications

69

Office expenses

319

4,030

Taxes

6

Private grants

-

Taxes

9

Public institutional grants-

Private grants

86

Financial expenses

13

Public institutional grants

Others176

Financial expenses

6

Others44

Depreciation
Programmes
Indirect supply costs
Field-related expenses

20,112393
20,505

Depreciation
Programmes
Indirect supply costs
Field-related expenses

-

5,546
3
5,548

FUNDINGIn thousands of e

Private and other income

20,505ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

20,505FUNDINGIn thousands of e

Private and other income

5,548

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

5,548

STAFF INFORMATION
In full-time equivalents

56

Locally hired staff

1,561International Staff

75

Field positions

1,636

FINANCES BY COUNTRY

STAFF INFORMATION
In full-time equivalents

Locally hired staff

112

International Staff

20

Field positions

132

FINANCIAL REPORT 2015

PAPUA NEW GUINEAPHILIPPINES

EXPENSES

EXPENSES
In thousands of e

Personnel costs

3,951

In thousands of e

Personnel costs

523

Travel and transportation

919

Travel and transportation

145

Medical and nutrition

704

Medical and nutrition

151

Logistics and sanitation

347

Logistics and sanitation

543

Professional services

18

Professional services

23

Communications

145

Communications

7

Office expenses

689

Office expenses

49

Taxes

1

Taxes

-

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

9

Financial expenses-

Others67

Others-Depreciation-

Depreciation
Programmes
Indirect supply costs
Field-related expenses

6,849
43
6,893

FUNDING

Programmes
Indirect supply costs
Field-related expenses

1,442

FUNDINGIn thousands of e

Private and other income

1,442

6,893

In thousands of e

Private and other income

1,442

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

6,893

Funding of field-related costs

1,442

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

187

Locally hired staff

46

International Staff

38

International Staff

54

Field positions

226

Field positions

100

FINANCES BY COUNTRY

57

MÉDECINS SANS FRONTIÈRES

RUSSIAN FEDERATIONSENEGAL

EXPENSES

EXPENSES
In thousands of e

Personnel costs
Travel and transportation
Medical and nutrition

2,469
319
1,959

In thousands of e

Personnel costs

281

Travel and transportation

76

Medical and nutrition

1

Logistics and sanitation

66

Logistics and sanitation

1

Professional services

76

Professional services

3

Communications

52

Communications

37

Office expenses

458

Office expenses

103

Taxes

8

Taxes

-

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

17

Financial expenses-

Others11

Others-Depreciation-

Depreciation
Programmes
Indirect supply costs
Field-related expenses

5,434
37
5,470

FUNDING

Programmes
Indirect supply costs
Field-related expenses

502

5,470

In thousands of e

Private and other income

502

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

5,470

STAFF INFORMATION

Funding of field-related costs

502

STAFF INFORMATION
In full-time equivalents

58-

FUNDINGIn thousands of e

Private and other income

502

In full-time equivalents

Locally hired staff

120

Locally hired staff

8

International Staff

17

International Staff

2

Field positions

137

Field positions

10

FINANCES BY COUNTRY

FINANCIAL REPORT 2015

SIERRA LEONE

SOUTH AFRICA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

7,805

Personnel costs

Travel and transportation

3,967

Travel and transportation

970

Medical and nutrition

2,067

Medical and nutrition

666

Logistics and sanitation

1,112

Logistics and sanitation

161

5,159

Professional services

257

Professional services

158

Communications

346

Communications

194

Office expenses

2,458

Office expenses

638

Taxes

18

Taxes

49

Private grants

8

Private grants

395

Public institutional grants-

Public institutional grants

Financial expenses

40

Financial expenses

Others122

OthersDepreciation-

Programmes

18,200Indirect supply costs

519

Field-related expenses

18,720

FUNDING

5217

Depreciation-

Programmes

8,613

Indirect supply costs

110

Field-related expenses

8,723

FUNDINGIn thousands of e

Private and other income

18,376ECHO and EU institutions-

In thousands of e

Private and other income

7,261

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)

165

AGCD - Belgium

EU governments

165

Danish Agency for Development Assistance (DANIDA)

1,100

Municipalities and regional councils - Switzerland

19

EU governments

Non-EU European governments

19

Non-EU European governments-

North American governments-

North American governments

-

98
1,198

Ministry of Foreign Affairs (MFA) - Japan

159

International Drug Purchase Facility (UNITAID)

243

Asian governments

159

Other governments

243

Other governments-

UN institutions

20

UN institutions-

Public institutional income
Funding of field-related costs

343

Public institutional income

1,462

Funding of field-related costs

8,723

18,720

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

209

Locally hired staff

725

International Staff

33

International Staff

54

Field positions

242

Field positions

779

FINANCES BY COUNTRY59

MÉDECINS SANS FRONTIÈRES

SOUTH SUDAN

SUDAN

EXPENSES

In thousands of e

Personnel costs

39,383

Travel and transportation

20,036

Personnel costs

5,885

Medical and nutrition

7,221

Travel and transportation

1,458

Logistics and sanitation

5,415

Medical and nutrition

1,077

Professional services

168

Logistics and sanitation

1,166

Communications

1,284

Office expenses

7,295

Taxes

158

Private grants

91

Public institutional grants-

Financial expenses

219

Others382

Depreciation-

Programmes

81,653

Indirect supply costs

1,401

Field-related expenses

83,054

EXPENSES
In thousands of e

Professional services

101

Communications

208

Office expenses

850

Taxes

24

Private grants

23

Public institutional grants
Financial expenses

12

Others98

Depreciation
Programmes
Indirect supply costs

FUNDINGIn thousands of e

Private and other income-

Field-related expenses

10,902
67
10,96965,536

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

6,350
6,350

FUNDINGIn thousands of e

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

2,232
750
815
2,200

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

106

1,503
7,500

ECHO and EU institutions

106

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

543

Municipalities and regional councils - Belgium

50

EU governments

50

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada
North American governments

1,124
7
1,673

1,995
1,995

Other governments-

UN institutions-

Public institutional income

17,518Funding of field-related costs

83,054

10,813

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

156
10,969

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION60

In full-time equivalents

Locally hired staff

3,105International Staff

217

Field positions

3,322

FINANCES BY COUNTRY

Locally hired staff

529

International Staff

26

Field positions

555

FINANCIAL REPORT 2015

SWAZILANDSYRIAEXPENSES

EXPENSES
In thousands of e

Personnel costs
Travel and transportation

5,052
835

In thousands of e

Personnel costs

5,650

Travel and transportation

1,386

Medical and nutrition

2,390

Medical and nutrition

7,030

Logistics and sanitation

128

Logistics and sanitation

1,847

Professional services

96

Professional services

185

Communications

165

Communications

172

Office expenses

663

Office expenses

997

Taxes

10

Taxes

Private grants

4

Private grants

Public institutional grants-

Public institutional grants

3
444
-

Financial expenses

17

Financial expenses

36

Others48

Others8

Depreciation-

Depreciation
Programmes

9,409

Programmes

Indirect supply costs

193

Indirect supply costs

Field-related expenses

9,602

Field-related expenses

FUNDING

598
18,355FUNDINGIn thousands of e

Private and other income

17,757

8,090

In thousands of e

Private and other income

18,355ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Swiss Agency for Development and Cooperation
Department (SDC)468

Non-EU European governments

468

North American governments-

International Drug Purchase Facility (UNITAID)

1,044

Other governments

1,044

UN institutions

Funding of field-related costs

Public institutional income

1,512

Funding of field-related costs

9,602

18,355

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

408

International Staff

31

Field positions

439

Locally hired staff

447

International Staff

47

Field positions

494

FINANCES BY COUNTRY

61

MÉDECINS SANS FRONTIÈRESTAJIKISTANTANZANIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

835

Personnel costs

1,509

Travel and transportation

275

Travel and transportation

1,290

Medical and nutrition

361

Medical and nutrition

607

Logistics and sanitation

54

Logistics and sanitation

2,191

Professional services

2

Professional services

51

Communications

28

Communications

120

Office expenses

199

Office expenses

277

Taxes

-

Taxes

4

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

4

Financial expenses

1

Others2

Others10

Depreciation-

Depreciation

Programmes
Indirect supply costs
Field-related expenses

1,762
33
1,795

FUNDING

Programmes

257

Field-related expenses

6,317

FUNDING
1,795

In thousands of e

Private and other income

6,317

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

1,795

STAFF INFORMATION

Funding of field-related costs

6,317

STAFF INFORMATION
In full-time equivalents

62

6,060

Indirect supply costs

In thousands of e

Private and other income-

In full-time equivalents

Locally hired staff

62

Locally-hired staff-

International Staff

11

International staff

19

Field positions

73

Field positions

19

FINANCES BY COUNTRY

FINANCIAL REPORT 2015

TURKEYUGANDA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

485

Personnel costs

Travel and transportation

145

Travel and transportation

Medical and nutrition

17

Medical and nutrition

1,069

Logistics and sanitation

88

Logistics and sanitation

238

Professional services

4

Professional services

79

Communications

30

Communications

80

Office expenses

79

Office expenses

544

Taxes
Private grants

967

2,517
839

Taxes

5

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses-

Financial expenses

4

Others-Others32

Depreciation-

Depreciation

Programmes
Indirect supply costs
Field-related expenses

1,814
1,814

FUNDING-

Programmes

5,408

Indirect supply costs

117

Field-related expenses

5,525

FUNDINGIn thousands of e

Private and other income

1,814

In thousands of e

Private and other income

4,637

ECHO and EU institutions-

ECHO and EU institutions

EU governments-

Non-EU European governments-

Swedish International Development Cooperation
Agency (SIDA) - Sweden

297

North American governments-

EU governments

297

Other governments-

Swiss Agency for Development and Cooperation
Department (SDC)126

UN institutions-

Non-EU European governments

126

Public institutional income-

North American governments-

Funding of field-related costs

1,814International Drug Purchase Facility (UNITAID)

464

Other governments

464

UN institutions

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International Staff-

Field positions

-

-

-

Public institutional income

887

Funding of field-related costs

5,525

STAFF INFORMATION
In full-time equivalents

Locally hired staff

279

International Staff

28

Field positions

309

FINANCES BY COUNTRY

63

MÉDECINS SANS FRONTIÈRES

UNITED ARAB
EMIRATESUKRAINEEXPENSES
In thousands of e

Personnel costs

4,466

EXPENSES

Travel and transportation

1,244

Personnel costs

Medical and nutrition

8,976

Travel and transportation

Logistics and sanitation

522

Medical and nutrition

7

Professional services

91

Logistics and sanitation

12

Communications

132

Professional services-

Office expenses

4

Communications

4

Taxes

39

Office expenses

38

In thousands of e

710

Private grants

-

Taxes

-

Public institutional grants-

Private grants-

Financial expenses

22

Public institutional grants-

Others8

Financial expenses

Depreciation-

OthersProgrammes
Indirect supply costs
Field-related expenses

15,504149
15,653

Depreciation
Programmes
Indirect supply costs
Field-related expenses

10
781
781

FUNDINGIn thousands of e

Private and other income

FUNDING

15,653In thousands of e

Private and other income

781

ECHO and EU institutions-

EU governments-

ECHO and EU institutions-

Non-EU European governments-

EU governments-

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

Public institutional income-

UN institutions-

Public institutional income-

Funding of field-related costs

15,653Funding of field-related costs

781

STAFF INFORMATION
In full-time equivalents

Locally hired staff

199

International Staff

55

Field positions

64

FINANCES BY COUNTRY254

STAFF INFORMATION
In full-time equivalents

Locally-hired staff-

International staff-

Field positions-

FINANCIAL REPORT 2015

UZBEKISTANYEMENEXPENSES

EXPENSES
In thousands of e

Personnel costs
Travel and transportation

3,304
977

In thousands of e

Personnel costs

12,782

Travel and transportation

9,058

Medical and nutrition

2,471

Medical and nutrition

12,252

Logistics and sanitation

340

Logistics and sanitation

1,479

Professional services

47

Professional services

184

Communications

108

Communications

479

Office expenses

464

Office expenses

2,005

Taxes

-

Taxes

6

Private grants-

Private grants

1

Public institutional grants-

Public institutional grants-

Financial expenses

106

Financial expenses

38

Others19

Others93

Depreciation
Programmes
Indirect supply costs
Field-related expenses

7,836
93
7,929

FUNDING

Depreciation
Programmes

38,378Indirect supply costs

1,853

Field-related expenses

40,231FUNDINGIn thousands of e

Private and other income

-

7,929

In thousands of e

Private and other income

40,231ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

7,929

STAFF INFORMATION

Funding of field-related costs

40,231

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

185

Locally hired staff

485

International Staff

29

International Staff

67

Field positions

214

Field positions

551

FINANCES BY COUNTRY

65

MÉDECINS SANS FRONTIÈRESMIGRANT SUPPORTBALKAN ROUTEZIMBABWE
EXPENSES
In thousands of e

Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation

4,582

2,145
1,033
108

Communications

179

Office expenses

1,048

Taxes

14

Private grants

199-

Financial expenses

23

Others184

Depreciation

In thousands of e

920

Professional services

Public institutional grants

EXPENSES-

Personnel costs

3,335

Travel and transportation

2,219

Medical and nutrition

1,134

Logistics and sanitation

6,261

Professional services

58

Communications

172

Office expenses

1,983

Taxes
Private grants

6

Public institutional grants-

Financial expenses
OthersProgrammes
Indirect supply costs
Field-related expenses

10,434350
10,784808

Depreciation

5
365
-

Programmes

16,346

Indirect supply costs

1,305

Field-related expenses

17,651FUNDINGIn thousands of e

Private and other income

8,298

FUNDINGIn thousands of e

ECHO and EU institutions
AGCD - Belgium
EU governments

749
749

Private and other income
ECHO and EU institutions-

Non-EU European governments-

EU governments-

North American governments-

Non-EU European governments-

International Drug Purchase Facility (UNITAID)

1,737

North American governments-

Other governments

1,737

Other governments-

UN institutions-

UN institutions-

Public institutional income

2,486

Public institutional income

Funding of field-related costs

10,784

Funding of field-related costs

STAFF INFORMATION

17,651

STAFF INFORMATION
In full-time equivalents

66

17,651

In full-time equivalents

Locally hired staff

198

Locally hired staff

57

International Staff

21

International Staff

29

Field positions

219

Field positions

86

FINANCES BY COUNTRY

FINANCIAL REPORT 2015

MEDITERRANEAN AND
AEGEAN OPERATIONSOTHER COUNTRIES
EXPENSES
In thousands of e

EXPENSES
In thousands of e

Personnel costs

988

Travel and transportation

863

Medical and nutrition

239

Logistics and sanitation

Personnel costs

3,815

Travel and transportation

984

Medical and nutrition

125

Logistics and sanitation

33

Professional services

393

420

Communications

111

Professional services

230

Office expenses

2,699

Communications

174

Taxes

Office expenses

279

Private grants

Taxes
Private grants

7
860

3
903

Public institutional grants-

Financial expenses

4

Public institutional grants-

OthersFinancial expenses

1

Depreciation

147

Others1

Programmes

9,113

Depreciation

100

Programmes

4,161

Indirect supply costs

Indirect supply costs
Field-related expenses

24
4,185

89

Field-related expenses

9,202

FUNDINGIn thousands of e

Private and other income

FUNDINGIn thousands of e

Private and other income

4,185

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

STAFF INFORMATION4,185

In full-time equivalents

Locally hired staff

13

International Staff

14

Field positions

27

-103

6,576

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

-43
-43

Danish Agency for Development Assistance (DANIDA)
Governments – Spain
EU governments

-26
10
-16

Swiss Agency for Development and Cooperation
Department (SDC)
Municipalities and regional councils - Switzerland
Non-EU European governments

1,423
63
1,486

North American governments-

The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)International Drug Purchase Facility (UNITAID)
Other governments
UN institutions

–
1,134
1,134
63

Public institutional income

2,625

Funding of field-related costs

9,202

STAFF INFORMATION
In full-time equivalents

Locally-hired staff

11

International staff

105

Field positions

116

FINANCES BY COUNTRY

67

MÉDECINS SANS FRONTIÈRES

TRANSVERSALACTIVITIES*EXPENSES

In thousands of e

Personnel costs

3,017

Travel and transportation

703

Medical and nutrition

98

Logistics and sanitation

27

Professional services

236

Communications

133

Office expenses

465

Taxes

1

Private grants-

Public institutional grants-

Financial expenses

1

Others59

Depreciation

289

Programmes

5,028

Indirect supply costs
Field-related expenses

-8
5,020

FUNDINGIn thousands of e

Private and other income

5,020

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

5,020

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International Staff

32

Field positions32* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.

68

FINANCES BY COUNTRYABOUT THIS REPORT
Editors
Marisol Gajardo, International Finance Officer, with
Susi Vicente, International Finance ICA Support
and Ricardo Rubio, International Finance Coordinator

Editorial support
Jason Maddix, Interim International Publications Manager

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

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

Médecins Sans Frontières (MSF) is an international,
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