MSF INTERNATIONAL MOVEMENTMSF financial
report 2010

Contents
2 MSF Missions Around The World
4	President’s Report
7 Financial Report
8	AUDITORS’ REPORT	COMBINED FINANCIAL STATEMENTS
10
11
12
13
14

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

	NOTES TO THE FINANCIAL STATEMENTS
17
20
24
27
33

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

37 By Country

MSF Financial Report 2010



MSF Missions
around theworld
BELGIUM
UKRAINE
FranceGeorgia

Italy

Armenia
GreeceLebanon Syria
Occupied
Iraq
Palestinian
Territory

Malta
Morocco

EGYPT
Mexico

Haiti

Mali

GuatemalaEL SALVADOR

Niger

Chad

Cape verde

Honduras

GuineaSierra Leone

PanamaLiberia
Colombia

Ivory
Coast

Benin

Yemen

Sudan

Burkinafaso

Djibouti

Nigeria

Cameroon
Republicof theCongoCentralAfricanRepublic

Ethiopia

UgandaDemocratic
Republic of
the Congo

Somalia
Kenya

BurundiBrazilMalawi
ZambiaBolivia
Zimbabweparaguay

SwazilandSouth
AfricaChile



MSF Missions Around the WorldMadagascar

Mozambique

Russian
Federation

38 Afghanistan

55 Morocco

38 ARMENIA

55 Mozambique

39 BANGLADESH

56 MYANMAR

39 Bolivia

56 Niger

40 Burkina Faso

57 Nigeria

40 Burundi
41 CAMBODIA

57 Occupied
Palestinian
Territory

41 Cameroon

58 PAKISTAN

42 Central
AfricanRepublic

58 Papua
New Guinea
59 Paraguay

42 Chad59 Philippines

43 CHILe
Mongolia

Uzbekistan
Kyrgyzstan
Turkmenistan

Tajikistan
China

Iran

43 CHINA

60 RussianFederation

44 Colombia

60 Sierra Leone

44 Congo, Democratic
Republic of the

61 Somalia

45 Congo,
Republic of the

Afghanistan
Pakistan

Nepal
Bangladesh
India

Myanmar
LAOS
ThailandCambodia
Philippines

Sri Lanka

Indonesia
Papua
New Guinea

61 South Africa
62 SRI LANKA

45 DJIBOUTI

62 Sudan46 Egypt

63 Swaziland

46 Ethiopia

63 Syria

47 France

64 THAILAND

47 Georgia

64 Uganda

48 Guatemala

65 UZBEKISTAN

48 Guinea

65 Yemen

49 Haiti

66 Zambia

49 Honduras

66 Zimbabwe

50 INDIA

67 othercountries

50 Iran67 Transversal
Activities

51 Iraq
51 Ivory Coast
52 Kenya
52 KYRGYZSTAN
53 Lebanon
53 Liberia
54 Malawi
54 Mali* Countries in red have a total expenditure of less than 500,000
euros and are included under “other countries”.

MSF Missions Around the World

President’s Report
For the year ended 31 December 2010

This report is presented along with the Financial Statements of theorganisation for the year ended 31 December 2010. The Financial
Statements have been prepared in accordance with the accounting
policies set out in Note 1 to the Financial Statements.

Objectives and policies
Médecins Sans Frontières ( MSF ) is an international, independent,
medical humanitarian organisation. We deliver emergency aid to people
affected by armed conflict, epidemics, exclusion from healthcare andnatural disasters. MSF offers assistance to people based on need andirrespective of race, religion, gender or political affiliation.
In order for MSF to get access to and care for those most in need,
MSF’s operational policies must remain scrupulously independent ofgovernments, as well as religious and economic powers. We rely on
private individuals for the majority of our funding. In the field, we
conduct our own assessments, manage projects directly and monitor

the impact of our assistance. We also campaign for improved accessto medicines and fund research into the development of drugs forneglected diseases.
MSF is a volunteer organisation. Each year about 6,600 doctors,
nurses, logistics specialists and engineers of all nationalities leaveon field assignments to join over 25,000 staff in the countries where
we provide assistance.

Organisational structure
Founded in Paris in 1971, MSF has become an international organisation
with 19 national offices throughout the world. Each national office is anassociation. Twice a year the president of each national office attends
the MSF International Council, an association registered in Switzerland.
This Council has, among others, the responsibility to promote accountability
and transparency within the MSF movement; these accounts are areflection of that responsibility and illustrate the financial situationof the movement as a whole.

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

The Charter of Médecins Sans Frontières
Médecins Sans Frontières is a private international association. The association is made up
mainly of doctors and health sector workers and is also open to all other professions that might
help in achieving its aims. All of its members agree to honour the following principles:- Médecins Sans Frontières provides assistance to- Members undertake to respect their professional

populations in distress, to victims of natural orcode of ethics and to maintain complete

man-made disasters and to victims of armed conflict.

independence from all political, economic

They do so irrespective of race, religion, creed

or religious powers.

or political convictions.
- Médecins Sans Frontières observes neutrality anddangers of the missions they carry out and make no

impartiality in the name of universal medical ethics

claim for themselves of their assigns for any form ofand the right to humanitarian assistance and claims

compensation other than that which the association

full and unhindered freedom in the exercise

might be able to afford them.

of its functions.

- As volunteers, members understand the risks andPresident’s ReportA Year in Review – 2010
The earthquake that hit Haiti on 12 January killed an estimated 222,000
people, injured more than 300,000, and left 1.5 million people homeless.
Efforts to support the survival and recovery of the Haitian people
following this disaster tested Médecins Sans Frontières (MSF) and theaid system as a whole to their limits. More than 8,000 MSF staff were
mobilised to treat more than 358,000 patients. In October, a cholera
epidemic took on overwhelming proportions. In less than three months,
MSF treated more than 91,000 patients for the disease, around 60 per
cent of all registered cases. The operating budget for MSF in Haiti in 2010
came to 106.1 million euros.
One year after the earthquake, however, significant needs were still not
being met. As Stefano Zannini, Head of Mission for MSF in Haiti, said:“Our staff worked tirelessly over this last year, and in spite of that I feel
uneasy and sort of uncomfortable about what is still a disaster situation
for most of the population”. The aftermath of the earthquake in Haiti has
exposed serious deficiencies in the wider aid system, deficiencies thathave also been revealed in Afghanistan and Pakistan, raising the questionof whether the international aid system in its current set-up is reallymeeting the needs of the people it claims to help.

A year of natural disasters
The Haitian earthquake was not the only major natural disaster MSF
responded to in 2010. In Pakistan, MSF staff carried out more than80,000 medical consultations, treated more than 4,500 children formalnutrition and distributed 1.8 million litres of clean water every day
to people affected by flooding in the provinces of Khyber Pakhtunkhwa,
Balochistan, Punjab and Sindh. Parts of Chad, Nigeria and Somalia
also experienced the worst flooding in more than a decade. MSF
distributed blankets, tarpaulins, plastic sheeting and mosquito nets,
and set up clean water supplies to help the hundreds of thousands ofdisplaced people. In central Chile, a powerful earthquake killed several
hundred people and displaced more than a million others. Nearly every
region of Guatemala was affected when a violent tropical storm hit justhours after a volcanic eruption. MSF assisted victims of both of theseemergencies from project bases in Central and South America.

Securing care during conflict
Elsewhere, millions of civilians living in conflict zones continued to suffer
the effects of armed violence. In 2009, MSF returned to Afghanistan torespond to mounting humanitarian needs as conflict spread to almost
every region of the country. MSF has worked hard to find the space toprovide independent and impartial assistance in an environment where,
as MSF’s Afghanistan country representative Michiel Hofman said,“seeking help amounts to choosing sides in the war”. In 2010, MSF staff
worked in hospitals in the Afghan cities of Kabul and Lashkargah, and weare continuing negotiations with all warring parties in order to extend
our operations further.
In Pakistan, teams have been helping to improve the emergency
response capacity of hospitals in conflict zones. On several occasions
during the year, violent incidents resulted in massive numbers ofcasualties arriving at the District Headquarters hospital in Timurgara,near the border with Afghanistan.
Its independence, impartiality and needs-based approach have enabled
MSF to reach and assist people living in conflict areas in Afghanistan,
the Central African Republic, Kyrgyzstan, Pakistan and Somalia in
2010. Despite insecurity, MSF is generally able to assure the continuityof medical care. But incidents in parts of Sudan and the Democratic
Republic of the Congo (DRC) have put MSF staff at unacceptable risk
and restricted our ability to provide healthcare. Activities in Gumuruk

in south Sudan had to be suspended after therapeutic food was stolen
from the clinic and MSF staff were violently robbed while travellingto another health centre. In DRC, soldiers from the Congolese army
entered a hospital in the South Kivu region and abducted four patients.
The complete absence of respect for medical structures and access to
medical care forced MSF to evacuate its surgical team from the hospital.

Mismanaged healthcare system
MSF was obliged to suspend activities in Turkmenistan in 2010 forvery different reasons. Having worked in the country since 1999, MSF
decided it could no longer provide effective assistance in a country
where national health authorities hide the true state of public healthand disseminate misinformation, and where the system prevents healthworkers from providing adequate care. MSF drew attention to the
problems facing people in need of medical care in Turkmenistan
in the report Turkmenistan’s Opaque Health System.

Outbreaks new and old
Other countries where MSF works simply do not have the resources
to provide adequate care. Measles is endemic in many developing
countries, but in 2010 a number of countries that had seen a decline
in cases were subjected to serious outbreaks of the disease: Malawi
suffered its biggest epidemic in 13 years. MSF led a campaign thatvaccinated 3.3 million children, and our staff provided care for 23,000
patients. Teams also provided assistance in responding to massive
outbreaks of measles in Chad, DRC, Nigeria, South Africa, Swaziland,
Yemen and Zimbabwe, supporting the immunisation of more than
500,000 children and treating thousands of patients.
Measles is not the only disease recurring, and faced with a “new” disease,people may be afraid or unaware of how to respond, and local medical
staff may lack experience in treatment. Cholera had not been seen in
Haiti for more than a century before the epidemic in 2010. Papua New
Guinea also experienced its first cholera outbreak in 50 years; MSF treatedthousands of patients and trained more than 1,000 health workers andvolunteers in clinical management and infection control.
A global polio eradication campaign, begun in 1988, had met withsignificant success, and the disease remained endemic in only Afghanistan,
India, Nigeria and Pakistan. However, in 2010 serious outbreaks haveoccurred in DRC, the Republic of the Congo and Tajikistan. MSF teams
assisted with treatment and vaccination campaigns in DRC and theRepublic of the Congo.
We faced new emergencies too. MSF treated almost 400 children forlead poisoning after seven villages in northwestern Nigeria were foundto be contaminated with lead from small-scale gold mining activities.

Access to new vaccines, affordable medicines andadequate nutrition
2010 saw the roll - out of a new vaccine that could prevent the worst
meningitis epidemics in Africa. MSF took part in vaccination campaignsin Niger and Mali and is actively advocating for widespread use of thevaccine. And after campaigning for improved food aid for several years,
we are at last seeing international donors start to review and adjust theirfood aid policies. 2010 also saw establishment of the Medicines PatentPool, which will allow generic manufacturers to produce patented
medicines in exchange for royalty payments. For the mechanism towork, however, we need drug companies to step up and make theirpatents available.
Unfortunately, efforts to improve access to HIV / AIDS treatment arefacing a setback. International donors are shifting their focus away fromcontinued overleaf

President’s ReportHIV / AIDS and funding is stagnating, while new evidence demonstrates
that providing better treatment earlier prevents severe illness and helps
reduce transmission. MSF is urging governments to create reliable
funding mechanisms to ensure that the progress made over the last
decade is not put at risk, and that more patients can be treatedmore effectively.

Reaching “invisible” populations
In recent years, more and more migrants have made a long journey
to escape violence, persecution or poverty, in search of a more secure
life, only to find themselves in a prison cell. In 2010, the conditions
in detention centres in Greece reached critical levels: undocumented
migrants were being forced to live in converted warehouses or police
cells crowded to three or four times their capacity. “No human being
should be subjected to such treatment”, said Ioanna Pertsinidou, MSF’s
emergency coordinator.
Appalling living conditions, police harassment, threats of xenophobic
attacks and a lack of access to essential healthcare still define thedesperate lives of thousands of these vulnerable people. In just twomonths, MSF staff in South Africa treated 71 Zimbabwean migrants
who had been victims of sexual violence.
As 2010 comes to an end and MSF approaches its 40th year, it is clearthat changing environments demand constant innovation, so thatMSF can respond to the health needs of more people, more effectively.
Thanks to our supporters and our dedicated staff, we are able to remaincommitted to assisting people in need of emergency humanitarian
medical care.
Thank you.



President’s ReportFinancial Report
Combined Accounts 2010
MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the Financial
Statements of the 19 main MSF national offices worldwide, together
with the Financial Statements of the delegate offices, satelliteorganisations, and the international office of MSF. The combined
Financial Statements provide a view of MSF’s work internationallyand are also a means of transparency and accountability.

IncomeExpenditure Social Mission

In millions of e

2010

2009

Programmes

555

393

Headquarters programme support

79

69

Témoignage / awareness - raising

26

22

Other humanitarian activities

6

6

666

490

2010 saw an increase in income for MSF compared with 2009. Total
incoming resources of 943 million euros for 2010 were 278 million euros
more than in 2009, due mainly to private income received following theHaiti and Pakistan emergencies. Private and public institutions increased
their donations by 49%. More than 5.1 million individual donors andprivate funders provided 91% of MSF’s income in 2010.

Total social mission

Fundraising

104

87

ExpenditureManagement, general andadministration

43

39

Total other expenses

147

126

The total expenditure in 2010 was 813 million euros, an increase of
196 million euros over 2009 – equating to a 32% increase in activities.
This expenditure can be broken down into two main categories: social
mission and other expenses. The table below breaks down thesecategories still further.

Other expenses

The result of the above is that MSF’s total expenditure in 2010is represented by 82 % spent on social mission and 18 % on otherexpenses ( 80 % and 20 % for 2009, respectively ).

Result for the year and reserves policy
The result for 2010, after adjusting for exchange gains / losses, showsa surplus of 136.8 million euros. MSF has a reserves policy, at aninternational level, of holding a minimum of three months and amaximum of twelve months of total expenditure as retained earnings.
The level of reserves as at 31 December 2010 equates to approximately
9.1 months ( 9.1 months for 2009 ) of activity ( see Note 2.14 ).

Unni Karunakara, MD
President, MSF International Council

Financial ReportAuditors’ ReportAuditor’s Report© Robin Meldrum

A patient and her mother shortly after the last round of surgery for a broken leg, Democratic Republic of the Congo.

Combined
Financialstatements
for the year ended 31 December 2010

Statement of financial position
In thousands of e

Notes

2010

2009

Intangible assets

2.1

2,900

2,200

Property, plant and equipment

2.2

31,03527,126

Financial assets

2.3

9,305

7,320

43,24036,646

Non-current assets

Inventories

2.4

21,41820,484

Grants receivable

2.5

18,983

20,551

Contributions receivable

2.6

16,662

15,588Other receivables

2.7

6,078

5,403

Other assets

2.8

7,883

6,470

Cash and equivalents

2.9

600,918

433,268

Current assets

671,942

501,764

Assets715,182

538,410

2,478

2,478

608,157

475,516

8,673-9,816

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

2.14

619,308

468,178

Provisions

2.10

5,560

4,624

Financial debts

2.11

1,656

1,927

Accounts payable and accrued expenses

2.12

66,47049,659Deferred income

2.13

22,18814,022

Liabilities

95,874

70,232

Liabilities and retained earnings

715,182

538,410

Martin Aked
Treasurer, MSF International Council

10

COMBINED FINANCIAL STATEMENTS – Statement of Financial Position

Statement of financial activities
In thousands of e

Notes

Unrestricted

Restricted

2010

2009

Individuals

3.1.1 / 4.2.1

570,882

121,102691,984

491,591

Private institutions

3.1.1 / 4.2.1

103,892

63,023

166,91580,858674,774

184,125

858,899

572,449

Private income

Public institutional income

3.1.2 / 4.2.2

190

69,15369,34377,858Other income

3.1.3 / 4.2.1

12,982

2,081

15,06315,088687,946

255,359

943,305

665,395

IncomeProgrammes

3.2 / 4.2.3

317,433

237,832

555,265

393,336

Headquarters programme support

3.2

71,913

6,845

78,75869,048Témoignage / awareness - raising

3.2

26,28962

26,351

21,705

Other humanitarian activities

3.2

5,689

-

5,689

6,413

421,324

244,739

666,063490,502

Social mission

Fundraising

3.2

94,876

8,822

103,698

87,289Management, general and administration

3.2

39,8903,229

43,11938,992Other expenses

134,766

12,051

146,817

126,281

Expenditure

556,090

256,790812,880

616,783

666

1,431

2,097

2,909

132,522-

132,522

51,521Net exchange gains
unrealised and realised
Surplus

3.2

COMBINED FINANCIAL STATEMENTS – Statement of Financial Activities

11

Statement of Functional Expenses
Social Mission
Programmes

Témoignage/ awarenessraisingOtherhumanitarian
activities

Personnel costs

261,354

56,865

12,571

395

331,185

Travel and transportation

93,366

5,496

1,250

154

100,266

Medical and nutrition

103,357--901

104,258

Logistics and sanitation

52,664

298

-

215

53,177

Professional services

7,999

2,515

2,318

23

12,855

Communications

8,408

1,582

1,603

7

11,600Publications

-

1

1,816

-

1,817

Promotional expenses

-

351

4,042

-

4,393

16,609

6,578

2,019

-

25,206

835

156

15

2

1,008

3,044

207

73

3,984

7,308

-

239

-

-

239

738

116

20

-

874

-

3,092

417

3

3,512

Others

6,891

1,262

207

5

8,365

Total

555,265

78,75826,351

5,689

666,063

Fundraising

Management,
general andadministration

Total otherexpenses

2010

2009

Personnel costs

19,39427,44046,834

378,019

308,472

Travel and transportation

1,147

2,133

3,280

103,546

67,045

Medical and nutrition

-

-

-

104,258

74,287

Logistics and sanitation

-

2

2

53,17922,320Professional services

9,223

4,308

13,531

26,386

15,695

Communications

14,157820

14,977

26,57721,019Publications

13,175755

13,93015,747

15,129Promotional expenses

40,052429

40,48144,874

37,660

Office expenses

4,094

3,859

7,953

33,15928,793

Taxes

63

751

814

1,822

1,374

Private grants

5

169

174

7,482

5,424

Public institutional grants

-

-

-

239

231

1,497

1,269

2,766

3,640

3,173

Depreciation

635

448

1,083

4,595

4,933

Others

256

736

992

9,357

11,228

Total

103,698

43,119146,817

812,880

616,783

Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
Depreciation

Other Expenses

Financial expenses

12

In thousands of e

Headquarters
programme
supportCOMBINED FINANCIAL STATEMENTS – Statement of Functional Expenses

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

2010

2009

858,899

572,449

Change in receivables from private donors-1,6006,907

Change in deferred income on private grants

475

-593

8,083

1,315

865,857

580,078

69,34377,858Change in public institutional assets

4,805-3,229Change in public institutional liabilities-1,8501,203

72,29875,832

1. Cash flows from private donors
Private income
Variation in working capital requirements

Change in unspent donor - designated / restricted funds

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

15,06315,088Social mission expenditure-666,063- 490,502

Other expenses-146,817-126,281

4,290

3,450

42

1,185

Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities
Depreciation, amortisation, provisions
Write - off of non - current assets
Proceeds on disposal of non - current assets--2

Investment subsidies as income

-82

-124

Net exchange gains and losses

2,097

2,909

Variation in working capital requirements
Change in other receivables and current assets-5,886

1,639

Change in other current liabilities

15,982- 7,049-718,374- 599,687

156,781

56,223-8,055- 5,257

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

CASH FLOWS FROM INVESTING ACTIVITIESInvestments in non - current assets
Proceeds on disposal of non - current assets
Investment subsidies as income
Change in investment subsidies liabilities
Net cash used for investing activities ( B )

-

2

82

124

-176

- 33

-8,149- 5,164COMBINED FINANCIAL STATEMENTS – Statement of Cash Flows13

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

2010

2009

Change in financial debts

-164

- 349

Change in capital748-

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

584

- 349

Effect of exchange rate fluctuations ( D )18,434

6,959

Change in cash and equivalents ( A+B+C+D )167,650

57,669Opening cash and equivalents ( E )433,268

375,599

Closing cash and equivalents ( A+B+C+D+E )600,918

433,268

Statement of Changes in Retained
Earnings and Equities
Notes

2009

Surplus

Permanently restricted funds

2.14

2,478

-

-

-

2,478

Unrestricted funds

2.14

475,635

132,522--608,157

Retained earnings

478,113

132,522--

610,635

Capital for foundations

896

-

748

-

1,644

Impact of exchange rate on
historical value- 10,831--

17,860

7,029

Other retained earnings
and equities-9,935-748

17,8608,673

468,178

132,522748

17,860619,308

Retained earnings
and equities

14

Impact ofexchange rateon historicalvalue

Change insubscribed
capitalCOMBINED FINANCIAL STATEMENTS – Statement of Cash Flows / Statement of Changes in Retained Earnings and Equities

In thousands of e

2010© Marit Helgerud

One of more than three million children vaccinated against measles in Malawi in 2010.

NOTES TO THE
FINANCIALSTATEMENTS

Introduction
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation that delivers emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare. MSF offers assistance to people based onneed and irrespective of race, religion, gender or political affiliation.
MSF’s core work is providing emergency medical assistance in situationsof armed conflict. MSF does not take sides but seeks to bring assistanceto those who need it most urgently. MSF does not accept funds fromgovernments or other parties who are directly involved in the conflicts
to which MSF is responding.
MSF has a commitment to address the suffering people endure andthe obstacles encountered in providing assistance. When MSF witnesses
serious acts of violence, or neglected crises, it may speak out, either
publicly or by raising the issue directly with other involved parties.
MSF also provides medical care to help people survive catastrophic
situations, where communities and health structures may beoverwhelmed. MSF provides assistance during epidemics, following
natural disasters, and to people who are excluded from healthcare.
MSF is constantly seeking to improve the quality, relevance and extent
of its assistance, and is dedicated to the pursuit of innovation.
MSF is a not - for - profit organisation that was founded in Paris, France in
1971. Today, MSF is a worldwide movement with more than 19 national
offices ( in Australia, Austria, Belgium, Canada, Denmark, France, Germany,
Greece, Holland, Hong Kong, Italy, Japan, Luxembourg, Norway, Spain,
Sweden, Switzerland, the United Kingdom and the United States ), entities
in the Czech Republic, Ireland and South Africa, and an international
office in Geneva, Switzerland.

16

NOTES TO THE FINANCIAL STATEMENTS – Introduction

The search for efficiency has led MSF to create ten specialisedorganisations – called “satellites” – in charge of specific activities suchas humanitarian relief supplies, epidemiological and medical researchstudies, and research on humanitarian and social action.
These satellites, considered as related parties to the national offices,
include: MSF - Supply, MSF - Logistique, Epicentre, Fondation MSF, Etatd’Urgence Production, MSF Assistance, SCI MSF, SCI Sabin, Ärzte Ohne
Grenzen Foundation and MSF Enterprises Limited.
MSF is an independent and self - governed organisation. Its actions are
guided by medical ethics and the principles of neutrality and impartiality.
The work of MSF is carried out by thousands of health professionals,
logistical and administrative staff. The vast majority of MSF staff comefrom the countries where the organisation provides medical assistance.
Together they manage projects in over 60 countries worldwide.

1 significant accounting policies
A combination aggregates the Financial Statements of several
separate entities without investment relationships into a single
group, whereas a consolidation collates different affiliatesof a single parent entity in its Financial Statements.

Specific methods used for
combined accounts
Equity accumulation
Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregated equity
capital and the aggregated other equity from the combined entities
and the group equity proportion from the companies that have beenpreviously consolidated. Investments between group entities are
eliminated against equity.

Minority interests
When equity and other equity from combined entities are aggregated,minority interests cannot be recognised. Minority interests fromconsolidated entities are presented separately on the liability sideof the combined Statement of Financial Position.

Initial measurement of the combined entities’ assets
and liabilities
Since the first combination of an entity does not result from the purchaseof shares but from a pooling of economic interests, neither goodwill
nor fair value adjustments exist. Assets and liabilities of each combined
entity are initially measured at net book value, adjusted according to
the group accounting principles at the date of the first combination, by
distinguishing gross value, depreciation and impairment. The variancedue to the harmonisation of the group accounting principles is added
or deducted from the combined equity.

Subsequent measurement of the combined entities’
assets and liabilities

1.1 Basis of presentation
The Financial Statements are presented in euros, rounded to thenearest thousand. They are prepared in accordance with the historicalcost convention, as modified by the revaluation of financial assets
and financial liabilities, including derivative instruments at fair value
through profit or loss.
The Financial Statements have been prepared and presented according
to the principles of fair presentation, accruals, matching, going concern,
consistency and prudence.
Figures are rounded and therefore may vary slightly from the amounts
presented in other documents; or, rounding differences may exist
within summations.

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 and statements offunctional expenses of the combined entities are converted andtranslated at the average rate for the current year.
The main exchange rates compared to the euro are as follows:

Closing rate

Closing rate

Average rate

Average rate

2010

2009

2010

2009

AUD

1.31

1.60

1.44

1.77

CAD

1.33

1.51

1.37

1.58

CHF

1.25

1.48

1.38

1.51

CZK

25.06

26.47

25.28

26.43

DKK

7.45

7.44

7.45

7.45

EUR

1.00

1.00

1.00

1.00

GBP

0.86

0.89

0.86

0.89

HKD

10.39

11.17

10.30

10.82

JPY

108.65133.16116.24130.35

NOK

7.80

8.30

8.00

8.72

SEK

8.97

10.25

9.54

10.62

- Statement of Financial Activities

USD

1.34

1.44

1.33

1.39

- Statement of Functional Expenses

ZAR

8.86

10.67

9.70

11.67

After the first combination, capital gains or losses, provision allowancesand reversals contribute to the combined surplus or deficit. However,
harmonised values that prove to be unjustified due to an error in thefirst combination have to be corrected, and result in a retrospective
modification of combined equity.
All the previously listed entities are included in the combination
perimeter. The resulting combined Financial Statements comprise the:- Statement of Financial Position- Statement of Cash Flows- Statement of Changes in Retained Earnings and Equities- Notes to the Financial Statements
The combined Financial Statements have been prepared in accordancewith and comply with MSF accounting policies. Although the International
Accounting Standards ( IAS ) – also called International Financial ReportingStandards ( IFRS ) – do not contain specific guidelines for not-for-profit andnon-governmental organisations concerning the accounting treatment (ofnon-reciprocal transfers, e.g. donations, in particular ) and the presentationof the Financial Statements, MSF accounting policies are in compliancewith most of the recognition and measurement requirements of the IFRS
as adopted by the International Accounting Standards Board ( IASB ) andinterpretations issued by the Standing Interpretations Committee ( SIC )of the IASB.
The main deviations from the IFRS relate to IAS 19.

1.3 Change in accounting policies
The 2010 Financial Statements do not contain any changes in accounting
policies compared with 2009.

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 a period of three years.

continued overleaf

NOTES TO THE FINANCIAL STATEMENTS – Significant accounting policies

17

Property, plant and equipment are recorded at their acquisition
cost, including incidental expenses. They are depreciated using thestraight-line method with estimated useful lives, using the component
approach, as follows:- Land: no depreciation- Buildings: 20 to 50 years- Fixtures: 5 years- Furniture, computers, machinery and equipment: 3 to 5 years- Other tangible assets: 3 to 10 years
The acquisition cost of fixed assets used in the field for programme
purposes, such as vehicles and medical and communication equipment,
is expended upon shipment to the field; or upon purchase, if purchased
locally. This equipment is not depreciated given the accelerated usefullife, and given that it is not removed from the programme country nor
used for any other purpose. When a mission is closed, the remaining
equipment is donated to the Ministry of Health of the country or anothernon - governmental organisation still present in the country, and thus does
not generate any future economic benefit for MSF.

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 tosuppliers are recorded on an invoice basis when the invoices are received
by year - end, or valued at best estimate if no invoice is received byyear - end. Staff costs and litigations in the field are recorded on the cash
basis when there is not sufficient information available to evaluate theamount of any financial impact at year - end. No accruals for paid vacationof national field staff have been recorded as at 31 December 2010, as
complete information was not available at year - end, except for the paidvacation of MSF Switzerland national staff. Grants payable and otherdebts are accounted for at their nominal value.

1.11 Deferred income

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 shorter of their estimated useful lives andthe lease term. The associated obligations are included in financial debts.

Deferred income on public institutional and private grants is recognisedon the basis of the difference between the cash received and thecumulative allowable expenses to date for each of the formal agreements
concerned. Unspent donor - designated / restricted donations represent
contributions received with a specific earmarking that have not beenspent at year - end.

1.5 Financial assets

1.12 Retained earnings and equities

Finance leases

Long - term investments are stated at fair value. Financial assets are
initially recognised at fair value, net of transaction costs recognised in
the Statement of Financial Activities. Investments are recorded as financial
assets at fair value through profit and loss and classified as current assets
with any resultant gains or losses recognised in the Statement of Financial
Activities. Other financial assets are recorded at fair value.

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

1.7 Receivables and other assets
Grants receivable correspond to funds owed to MSF by third parties
according to a formal agreement. They result from the differences
between the cumulative allowable expenses incurred and the funds
received for each of these agreements. Contributions receivable include
donations sent by donors before the closing for which the corresponding
cash has been collected by MSF in the months following year - end. They
are accounted for at fair value, at their cost net of impairment. Legacies
and bequests are accounted for on a cash basis and are therefore notincluded in receivables ( see Note 1.13, Legacies and bequests ). Other
receivables and other assets are recorded at their fair value.

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

18

1.9 Provisions

NOTES TO THE FINANCIAL STATEMENTS – Significant accounting policies

Retained earnings represent the cumulative surpluses and deficits
of current 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 actual
use, rather than expended, or which may be the minimum compulsory
level of retained earnings to be maintained in some countries.
- Unrestricted funds, which are unspent donor non - designated funds tobe spent at the discretion of MSF’s trustees to further our social mission.
- Other retained earnings and equities represent foundations’ capital,
combination restatements between certain sections and satellites, andtranslation adjustments arising from the translation of entities’ financial
statements into euros. Unspent donor - designated / restricted funds aretreated as deferred income at year - end ( see Note 1.11 above ).

1.13 Income
MSF’s income comprises contributions from public generosity and public
institutional bodies, as well as revenues from other activities. Private
income is provided by individuals and private organisations ( companies,
trusts and foundations, and other not - for - profit organisations ). Public
institutional income represents grants (i.e. contributions based on contracts
for specific projects ), subsidies and donations received or pledged directlyfrom / by public institutional bodies, such as governments or various
agencies. Income from other activities is mainly from merchandising,from equipment and services provided to other organisations and fromfinancial transactions.

Restrictions
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 limitation on
the use of contributed assets or monetary donations. The restriction
can be limited to purpose ( country, project, type of intervention, specificactivities ), time or specific wishes (e.g. vaccines). Donations with donor -imposed restrictions are reported as restricted for their full amount.
Unspent restricted donations are carried forward as deferred income.
Grants are reported as restricted for the allowable expenses incurredin the current year.

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

Legacies and bequests
If restricted by a donor’s will for use by the organisation ( selling or
distribution forbidden ), legacies and bequests are accounted for as
restricted income and as the appropriate nature of asset ( building, otherfinancial assets, other inventories ) when accepted by the entity’s Boardfor their estimated amount. If not restricted by donors, legacies andbequests are accounted for upon receipt of 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.

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

1.16 Employee benefits
The nature of pension plans for headquarters and international employees
depends on the normal custom for the contracting country of theemployee. Pension obligations are usually covered by an independent
organisation with a defined contribution plan. Contributions to a defined
contribution pension plan are recognised as an expense in the Statementof Financial Activities in the year in which they are incurred.
In the case of defined benefit plans, MSF has initiated a process inorder to evaluate the potential liabilities based on an actuarial methodcompliant with IAS 19. As of 31 december 2010 employee benefits of
MSF Switzerland have been estimated following an actuarial review.
This showed that accounting for the employee benefits in accordancewith IAS 19 would have an insignificant financial impact. MSF expects
that the financial impact of post-employment benefits in the other MSF
offices is unlikely to be significant due to the high staff turnover andyoung population.

In - kind donations and services
In addition to cash donations, MSF receives in-kind donations of goods
and services in the field and at headquarters. In-kind donations and services
are not accounted for in the Statement of Financial Activities. However,the value of goods and services received is disclosed in Note 3.1.4.
The act of volunteering to work in MSF’s humanitarian projects is
not recorded in the accounts because it represents one of the basesof the MSF Charter and principles.

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

1.15 Financial risk management
Foreign currency risk
Some MSF entities use forward foreign exchange contracts to hedge
the exposure to foreign exchange risks arising from significant internaltransfers denominated in a different currency to the one in which theexpenditure will be incurred. One MSF logistics satellite also uses forward
foreign exchange contracts to hedge against the risks arising fromsignificant purchases in currencies different from those in which they
are selling their goods.

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

Credit risk
MSF prioritises the security of its cash and equivalents. Investments are
generally held in liquid securities, and in banks of high credit ranking.
The receivables are mostly from governments with high credit ratings,
where credit risk is low. Investments are allowed only in liquid securities
and only with counterparties that have a high credit rating. Other positions
are not material, or are covered by provisions. At year - end, there wereno significant concentrations of credit risk.

NOTES TO THE FINANCIAL STATEMENTS – Significant accounting policies

192 Notes to the Statement of financial position
2.1 Intangible assets
2009

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets – gross value

12,645

2,133

-205

400

14,973

Amortisation- 10,445-1,517166-277-12,073

Intangible assets

2,200

616

-39

123

2,900

In thousands of e

Mainly consisting of software and licences.

2.2 Property, plant and equipment

In thousands of e

2010

2009

Additions

Disposals

Foreignexchange
gain / loss

Land

5,903

650

-

219

6,772

Buildings

24,380

81

-

1,003

25,464

Fixtures

5,553

864

-90

141

6,468

Furniture

4,437

268

-155

211

4,761

Computers

9,139

1,573

-725

405

10,392

Machinery and equipment

5,360

170

-89

542

5,983

Other tangible assets

1,969

897

-41

42

2,867

Property, plant and equipment –gross value

56,741

4,503-1,1002,563

62,707

Depreciation- 29,615-1,9601,100-1,197-31,672

Property, plant and equipment

27,126

2,543

-

1,366

31,035Mainly consisting of the head offices of some entities.

2010

Finance leases
At the end of the year, the net value of capitalised assets stands at 1,245 thousand euros, and capitalised lease obligationsat 1,590 thousand euros ( 2009: 1,225 thousand and 1,907 thousand euros, respectively ). The total reimbursements forthe current year amount to 121 thousand euros, and the rent expenses to 131 thousand euros ( 2009: 379 thousand
and 458 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.

Gross value

Provision

Net value 2010

Net value 2009

Long - term investments

6,307

-

6,307

5,762

Other financial assets

3,008

-10

2,998

1,558

7

-7

-

-

9,322

-17

9,305

7,320

Loans
Financial assets

The breakdown by maturity date of the other financial assets is as follows:

Financial assets

20

In thousands of e

In thousands of e

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

Total 2010

Total 2009

2,445

1,451

5,409

9,305

1,558

NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Position

2.4 Inventories

In thousands of e

Medical and non-medical relief goods
Other inventories
Inventories

2.5 Grants receivable

Gross value

Provision

Net value 2010

Net value 2009

21,573-485

21,08820,183

330

-

330

301

21,903-485

21,41820,484In thousands of e

Gross value

Provision

Net value 2010

Net value 2009

Grants receivable from private donors

5,698

-115

5,583

4,003

ECHO and EU institutions

10,241-141

10,1007,352

EU governments

2,626

-

2,626

5,467

Non - EU European governments

182

-

182

1,552

Other governments

14

-

14

-

UN institutions

478

-

478

2,177

Grants receivable from public institutional agencies

13,541-141

13,400

16,548Grants receivable

19,239-256

18,983

20,551

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

2.6 Contributions receivable
At 31 December 2010, the outstanding commitment represents 16,662 thousand euros ( 2009: 15,588 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 2010, the outstanding
commitment amounts to 6,078 thousand euros ( 2009: 5,403 thousand euros ) and is expected to be received within the following year.

2.8 Other assets
Other assets of 7,883 thousand euros ( 2009: 6,470 thousand euros ) include mainly prepaid expenses.
Their breakdown by maturity date is as follows:

Other assets

In thousands of e

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

Total 2010

Total 2009

7,780

-

103

7,883

6,470

2.9 Cash and equivalents

In thousands of e

2010

2009

Short - term deposits

325,394240,979

Cash in the headquarters

238,832

171,360

Cash in the field

36,692

20,929600,918

433,268

Cash and equivalents

NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Position21

2.10 Provisions
The following table shows the changes in provisions
for the period:

Provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

In thousands of e

2009

Additional
provisions

4,624

1,455

-625

-86

192

5,560

2010

3,390 thousand euros of the provisions come from tax assessments received relating to our field activities ( 2009: 2,895 thousand euros ).
MSF is currently challenging the basis of these assessments. The remaining 2,170 thousand euros of provisions cover various risks
for which MSF has a constructive obligation ( 2009: 1,729 thousand euros ).

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

Capitalised lease obligation
Borrowings and loans
Financial debts

In thousands of e

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

Total 2010

Total 2009

1,555

-

-

1,555

1,907

65

36

-

101

20

1,620

36

-

1,656

1,927

2.12 Accounts payable and accrued expenses
Accounts payable and accrued expenses are composed of amounts owed to suppliers,
employees and tax authorities, and of grants payable to external organisations.
In thousands of e

The details of the accounts payable and accrued expenses are disclosed below:

Total 2010

Total 2009

Trade accounts payable and accruals

37,907

27,967

Accrued personnel expenses

15,67912,572

Accrued taxes and income tax payable

3,770

2,747

Public institutional grants payable

447

556

Private grants payable

655

-

8,012

5,817

66,47049,659Other liabilities
Accounts payable and accrued expenses
The breakdown by maturity date is as follows:

Accounts payable and accrued expenses

2.13 Deferred income< 1 year> 5 years

Total 2010

62,79910

3,661

66,470In thousands of e

Total 2010

Total 2009

Unspent donor - designated / restricted funds

11,993

3,600

Deferred income on public institutional grants

6,984

7,144

797

273

Other deferred income

1,163

666

Gross value of investment subsidies

1,251

2,339

22,18814,022

Deferred income on private grants

Deferred income

22

In thousands of e

> 1 year and< 5 years

NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Position

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

Total 2010

22,188--22,188The cumulative unspent donor-designated funds will be spent in strict accordance withthe donors’ desire ( e.g. specific countries or type of interventions ) as the need arises.
The following schedule shows their year - end position:

Raised inprevious years
and spent
Total 2009in 2010Afghanistan

Raised in 2010
but not spent

Foreignexchange
gain / loss

Other
movements

In thousands of e

Total 2010

-

-

2

-

-

2

Algeria

19

-

-

-

-

19

Angola

5

-

-

-

-

5

Bangladesh

2

-

4

-

-

6

Chad

-

-

1

-

-

1

Congo, Democratic Republic of the

1

-

185

-

-

186

Haiti

11

-

4,601

5

- 45

4,572

Indonesia

400

-

15

-

-

415

Iran

63

-

-

-

-

63

Iraq

266

-246

117

8

-

145

Liberia

243

-243

-

-

-

-

Pakistan

-

-

2,160

-9

-24

2,127

34

-

-

-

-

34

-

-

42

-

-

42

15

-17

3

-

-

1

Sudan

-

-

1

-

-

1

Zimbabwe

1

-

4

-

-

5

Other countries or restrictions

2,540-4,074

6,595

304

-996

4,369

Unspent donor - designated /restricted funds

3,600-4,58013,730308-1,065

11,993

Peru
SomaliaSouth Africa

Other countries or restrictions either represent the countries for which restricted funds of fewer than one thousand euros
remain unspent, or are not country-specific. They mainly include:-2
 ,856 thousand euros of Charitable Gift Annuity Trusts in MSF USA ( 2009: 2,289 thousand ). A Charitable Gift Annuity Trustis a type of donation that is restricted in time by the donor and thus treated as deferred income. The donation will berecognised as income in MSF accounts upon maturity of the trust.
-1
 ,048 thousand euros is restricted to the Sahel region of Africa.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. As at 31 December 2010,
the available portion ( unrestricted funds less the translation adjustment ) represents 9.1 months of activity ( 2009: 9.1 months ).
The purpose of maintaining retained earnings is to meet the following needs: future major humanitarian emergencies forwhich sufficient funding cannot be obtained, a sudden drop of private and / or public institutional funding, the sustainabilityof long - term programmes ( e.g. antiretroviral treatment programmes ), as well as the pre - financing of operations to be fundedby forthcoming public fundraising campaigns and / or by public institutional funding.

NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Position23

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

In thousands of e

Income from individuals includes:

Total 2010

Total 2009

Donations

635,599

435,324

Legacies and bequests

56,25356,155132

112

691,984

491,591

Membership fees
Income from individuals

In thousands of e

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

Total 2010

Total 2009

Companies

65,08724,558Trusts and foundations

55,25230,681

Lottery and special events

28,301

18,120

Joint appeals

1,371

769

Other private institutions

16,904

6,730

166,91580,858

Donations and grants 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 geographical origin:

Total 2009

ECHO and EU institutions

24,13524,703

EU governments and affiliates

28,59338,178

Non-EU European governments and affiliates

8,985

7,792

North American governments

4,184

2,719

Other governments and affiliates

462

201

2,984

4,265

69,34377,858UN institutions
Public institutional income

3.1.3 Other income

24

In thousands of e

Total 2010

In thousands of e

Total 2010

Total 2009

Interest / investment income

5,300

6,633

Merchandising

1,523

548

Equipment and services sold to other organisations

4,317

3,019

Other revenues

3,923

4,888

Other income

15,06315,088NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Activities

3.1.4 IN-KIND DONATIONS AND SERVICES
The total value of the goods received in 2010 is approximately 11,320 thousand euros: 9,045 thousand euros received in the fieldand 2,275 thousand euros received at headquarters. The majority of the gifts 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
Programme expenses by nature and continent
In thousands of e

AfricaThe
Americas

Asia

EuropeOceania

UnallocatedTotal 2010

Total 2009

National staff

95,06033,861

27,214

3,810

669

548

161,162

127,458

International staff

71,186

20,501

22,820

1,675

981

2,664

119,827

96,409Operational running expenses

16,837

3,746

4,858

623

200

326

26,59019,938

Medical and nutrition

64,88916,152

20,972

981

303

60

103,357

72,979Logistics and sanitation

19,76821,584

11,030

136

101

45

52,664

21,767

Training and local support

3,823

125

576

58

8

324

4,914

5,328

Transport, freight and storage

46,55019,930

9,797

350

359

356

77,34245,764

Consultants and field support

4,004

689

863

149

14

2,894

8,613

2,732

-

-

4

-

-

19

23

423

Miscellaneous

624

59

26

22

22

20

773

538

Programmes

322,741

116,647

98,160

7,804

2,657

7,256

555,265

393,336

Private and public institutional grants

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

Headquarters programme support
Headquarters programme support relates to expenses incurred in the headquarters in order to carry out MSF humanitarian
operations ( e.g. project design, monitoring and evaluation, recruitment of expatriates, activities designed to improve
the quality and the effectiveness of MSF operations ).

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 acts as a witness and speaks out about the plight of the populations it serves throughmobilisation of the international community and by issuing information publicly in order to inform, put pressure on responsible actors,
and stimulate action.
Too often in the countries where MSF works, we have difficulties treating patients because the medicines are too expensive or are
no longer produced. Sometimes the only drugs we have available are toxic or ineffective. We often have to use inadequate testing
methods to diagnose patients.
MSF’s Campaign for Access to Essential Medicines is made up of a team of medical, legal, policy and communications specialists.
It is pushing to lower the prices of existing drugs, vaccines and diagnostic tests, to stimulate research and development into
new treatments for diseases that primarily affect the poor, and to overcome other barriers that prevent patientsfrom getting the treatment they need.

In thousands of e

Total 2010

Total 2009

Access to Essential Medicines Campaign

3,179

2,759

Other témoignage campaigns and expenses

23,172

18,946

Témoignage / awareness - raising

26,351

21,705NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Activities

25

Other humanitarian activities
The other humanitarian activities consist primarily of the cost of thegoods sold and services provided to other organisations, as well as
MSF’s contribution to the Drugs for Neglected Disease Initiative,
also called DNDi ( see Note 5.1.3 ).

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

Management, general andadministration
Management, general and administration represents the expenses
incurred for the management and administration of the organisation.
They consist primarily of expenses associated with executive management,
headquarters financial and human resources management, internal
communication and the associative life of the organisation.

Income tax
MSF is exempt from income taxes in most countries in which the entities
are based.

Net exchange gains / losses unrealised
and realised
The net exchange gains / losses represent the gains / losses generated
from transactions incurred during the year with foreign currencies ofthe various offices. Compared to last year, the biggest exchange rate
fluctuations relate to the Australian dollar ( AUD ), Canadian dollar ( CAD ),Norwegian krone ( NOK ), pound sterling ( GBP ) and the US dollar ( USD ).

26

NOTES TO THE FINANCIAL STATEMENTS – Statement of Financial Activities

4 Sectorial information
4.1 Ratios
Operational ratios

2010

2009

Operations

78.0 %

75.0 %

Témoignage / awareness - raising

3.2 %

3.5 %

Other humanitarian activities

0.7 %

1.0 %

Social mission

81.9 %

79.5 %

Fundraising

12.8 %

14.2 %

Management, general and administration

5.3 %

6.3 %

18.1 %

20.5 %

100.0 %

100.0 %

Private income

91.1 %

86.0 %

Public institutional income

7.3 %

11.7 %

Other income

1.6 %

2.3 %

100.0 %

100.0 %

Other expenses
Expenditure

Financial independence

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 92.7 % of MSF total income in 2010 ( 2009: 88.3 % ).
More than 5.1 million ( 2009: 3.8 million ) individual donors and private funders worldwide made this possible.

4.2 Income and expenditure
4.2.1 Private and other income by office

In thousands of e

Australia

Austria

Belgium

CanadaDenmark

FranceGermany

Donations

31,364

16,14128,01027,1749,165

56,07574,614

Legacies and bequests

2,267

736

4,301

943

2,520

7,081

4,693

4

3

7

8

-

35

8

33,635

16,88032,31828,125

11,68563,191

79,315

Membership fees
Income from individuals
Companies

5,139

753

4,017

2,101

663

1,792

327

Trusts and foundations

605

-

-

1,302

1,083

229

653

Lottery and special events

-

-

-

-

517

-

1,295

Joint appeals

-

-

-

-

1,371

-

-

Other private institutions

-

-

-

-

-

-

990

Donations from private institutions

5,744

753

4,017

3,403

3,634

2,021

3,265

Private income

39,37917,63336,33531,52815,31965,21282,580

483

28

600

80

15

804

499

-

-

-

-

20

22

1

Interest / investment income
Merchandising
Equipment and services sold to other organisations

-

-

1,871

-

-

2,017

-

Other revenues

15

3

543

36

-

1,168

349

Other income

498

31

3,014

116

35

4,011

849

NOTES TO THE FINANCIAL STATEMENTS – Sectorial information

27

4.2.1 Private and other income by office (CONTINUED)
Donations

GreeceHollandHong Kong

Italy

Japan Luxembourg

Norway4,682

30,972

18,79144,45029,791

4,136

14,940Legacies and bequests-

10,294

49

3,361

4,877

988

1,382

Membership fees

3

7

-

4

3

1

3

4,685

41,273

18,84047,81534,671

5,125

16,325

Income from individuals

Companies

412

2,859

2,070

5,542

4,232

231

1,444

Trusts and foundations

-

445

462

717

-

-

1,444

Lottery and special events-

13,500

342

182

-

-

22

Joint appeals

-

-

-

-

-

-

-

Other private institutions

-

991

-

70

987

47

325

412

17,795

2,874

6,511

5,219

278

3,235

5,097

59,06821,71454,32639,8905,403

19,560Interest / investment income

7

1,070

-

145

3

9

845

Merchandising

-

-

-

97

-

-

2

Equipment and services soldto other organisations

-

-

-

-

-

-

-

Other revenues

106

-

243

347

14

39

4

Other income

113

1,070

243

589

17

48

851

Spain

SwedenSwitzerland

UnitedKingdom

UnitedStatesOther
entities

Total 2010

Total 2009

Donations

53,682

22,66530,815

14,335

122,259

1,538

635,599

435,324

Legacies and bequests

1,371

4,445

3,395

3,372

174

4

56,25356,155

22

7

12

-

-

5

132

112

55,075

27,11734,222

17,707

122,433

1,547

691,984

491,591

Companies

3,658

3,223

2,096

2,281

21,387

196

64,42324,558Trusts and foundations

3,832

2,146

5,667

2,356

34,25853

55,25230,681

Lottery and special events

-

-

-

5,422

6,633

388

28,301

18,120

Joint appeals

-

-

-

-

-

-

1,371

769

Other private institutions

-

-

-

-

14,158-17,568

6,730

7,490

5,369

7,763

10,05976,436

637

166,91580,85862,56532,486

41,98527,766

198,8692,184

858,899

572,449

308

32

78

25

258

11

5,300

6,633

1,367

2

12

-

-

-

1,523

548

-

-

429

-

-

-

4,317

3,019

Other revenues

94

54

837

7

64

-

3,923

4,888

Other income

1,769

88

1,356

32

322

11

15,06315,088

Donations from private institutions
Private income

Membership fees
Income from individuals

Donations from private
institutions
Private income

Interest / investment income
Merchandising
Equipment and services soldto other organisations

28

In thousands of e

NOTES TO THE FINANCIAL STATEMENTS – Sectorial information

4.2.2 Public institutional income

In thousands of e

2010

2009

23,69024,141

EU DG I and VIII

96

510

EU others349

52

24,13524,703

Belgium

4,346

4,643

Denmark

2,629

3,412

France479

201

Germany

2,880

3,015

Greece-10

Ireland

1,188

1,538

Italy

-93

240

Luxembourg

669

5,220

Spain

3,318

3,773

Sweden11,282

11,729

United Kingdom

1,895

4,397

28,59338,178

Norway

6,063

4,903

Switzerland

2,922

2,889

Non-EU European governments and affiliates

8,985

7,792

Canada

4,184

2,719

North American governments

4,184

2,719

Other governments and affiliates

462

201

Office for Project Services ( OPS )

1,927

2,396

United Nations Children’s Fund ( UNICEF )

259

1,377

World Health Organization ( WHO )

798

489

World Food Programme ( WFP )-1

UN others-

2

UN institutions

2,984

4,265

Public institutional income

69,34377,858Humanitarian Aid Office of the European Commission (ECHO)ECHO and EU institutions

EU governments and affiliates

NOTES TO THE FINANCIAL STATEMENTS – Sectorial information29

4.2.3 Programmes - All Countries
Programme expenses by nature and funding of programmes.

Expenses

2010

2009

National staff

161,162

127,458

International staff

119,827

96,409Operational running expenses

26,59019,938

Medical and nutrition

103,357

72,979Logistics and sanitation

52,664

21,767

Training and local support

4,914

5,328

Transport, freight and storage

77,34245,762

Consultants and field support

8,613

2,733

Private and public institutional grants

33

423

Miscellaneous

763

539

Programmes

555,265

393,336

Indirect supply costs

13,905

9,112

Total field-related expenses

569,170

402,448

Funding
Humanitarian Aid Office of the European Commission (ECHO)30

In thousands of e

In thousands of e

2010

2009

22,632

23,549EU DG I and VIII

90

477

EU others

326

- 20

ECHO and EU institutions

23,04824,006AGCD – Belgium
Municipalities and regional councils – Belgium
Danish Agency for Development Assistance ( DANIDA )Governments – France
Municipalities and regional councils – France
Ministry of Foreign Affairs ( MFA ) – Germany
Governments – Greece
Embassies – Ireland
Irish Aid ( DCI )Municipalities and regional councils – Italy
Ministry of Foreign Affairs ( MAE ) – Luxembourg
Governments – Spain
Municipalities and regional councils – Spain
Embassies – Sweden
Swedish International Development Cooperation Agency ( SIDA )Forum Syd – Sweden
Department for International Development ( DFID ) – UK
Governments – UK

4,046
105
2,594
61
418
2,880
1,103
-93
650
2,586
732
28
10,774
1,622
74

4,012
420
3,397
63
138
3,015
10
31
1,429
240
4,546
3,403
370
43
10,964276
4,356-

EU governments and affiliates

27,58036,713NOTES TO THE FINANCIAL STATEMENTS – Sectorial information

4.2.3 Programmes - All Countries (CONTINUED)

In thousands of e

2010

2009

Ministry of Foreign Affairs ( MFA ) – Norway

4,834

3,736

Norwegian Agency for Development Cooperation ( NORAD )

1,016

968

Development and Cooperation Department ( DDC ) – Switzerland

1,996

1,921

526

611

Non - EU European governments and affiliates

8,372

7,236

Canadian International Development Agency ( CIDA )

4,060

2,711

North American governments

4,060

2,711

Other governments and affiliates

440

188

World Health Organization ( WHO )

747

433

Municipalities and regional councils – Switzerland

World Food Programme ( WFP )

-

1

202

1,314

1,906

2,373

-

2

UN institutions

2,855

4,123

Public institutional income

66,35574,977

Private and other income

502,815

327,471

Total funding of field-related expenses

569,170

402,448

United Nations Children’s Fund ( UNICEF )Office for Project Services ( OPS )UN others

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 deliveryof emergency relief supplies.
For the year 2010, 555,265 thousand euros were spent in direct connection with the projects ( 2009: 393,336 thousand euros ).
The indirect supply costs of the logistics satellites stood at 13,905 thousand euros ( 2009: 9,112 thousand euros ).
These expenses were funded by 66,355 thousand euros from public institutional bodies ( 2009: 74,977 thousand ), the balance
being funded by unrestricted and restricted private funds.
The difference of 2,988 thousand euros between public institutional income as stated in the Statement of Financial Activities andthe amount mentioned above represents the funding of expenses and activities directly undertaken at headquarters level.
Figures for the previous year are presented in total for comparative purposes. They are not presented in the following pages
for the different countries / regions of interventions because of the emergency nature of MSF’s action.

NOTES TO THE FINANCIAL STATEMENTS – Sectorial information31

4.3 Haiti Emergency
The earthquake that hit Haiti on 12 January 2010 prompted an enormous response from the public worldwide. MSF received
an unprecedented amount of donations in 2010, including 110.7 million euros earmarked for Haiti (108.1 million euros
of private funds and 2.6 million euros of public institutional funds).
The cholera epidemic that began in October 2010 further increased the scale of MSF’s emergency intervention in Haiti.
MSF spent a total of 106.1 million euros in 2010 on operations in the regions most affected by the earthquake and on responding
to the cholera epidemic. The funds received for Haiti were used for massive investments in health centres and hospitals, therehabilitation and construction of medical facilities, medical supplies and equipment, drugs and the distribution of sheltermaterials and other relief items.
A balance of 4.6 million euros of restricted funds remained unspent at the end of 2010. These funds are carried forwardin the Statement of Financial Position as “unspent donor-designated / restricted funds” ( see Note 2.13 ). This balance will be spentin Haiti in 2011.
Note: The amounts donated have been converted into euros using the 2010 average rate for currencies in which the finds
were originally donated.

Funds

In millions of e

2010
Restricted private income
Restricted public institutional income
Funding of field-related expenses
Remaining restricted funds to be spent in 2011
Funding of 2010 field-related expenses

108.1
2.6
110.7
- 4.6
106.1

Expenditure
Field programme expenses
Indirect supply costs
Total 2010 field-related expenses

32

NOTES TO THE FINANCIAL STATEMENTS – Sectorial information

102.3
3.8
106.1

5 Other information
5.1 Commitments
5.1.1 Legacies and bequests
Unrestricted legacies and bequests are accounted for upon realisation ( i.e. on receipt of cash ). For 2010, an estimated amountof 36,390 thousand euros of legacies and bequests has not been realised and is therefore excluded from the Financial Statements( 2009: 41,055 thousand euros ).

5.1.2 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 amount that MSF has committed
to spend according to proposals agreed by the different bodies.

In thousands of e

2010

2009

ECHO and EU institutions

285

1,536

EU governments

374

4,424

Non-EU European governments-

109

North American governments-

515

Other governments

95-

UN institutions

357

645

1,111

7,229

Remaining commitment to spend

5.1.3 Other commitments

In thousands of e

2010

2009

Guarantees given

1,111

4,144

Other off balance-sheet commitments given

1,352

2,212

Off balance-sheet commitments given

2,463

6,356

Guarantees given refer to loan agreements of nil ( 2009: 3,239 thousand euros ), rental contracts of 820 thousand euros( 2009: 615 thousand euros ), and 291 thousand euros for other purposes ( 2009: 290 thousand euros ).
Other off balance - sheet commitments given mainly relate to rental contracts for office buildings.
MSF participated in the establishment of the Drugs for Neglected Diseases Initiative ( DNDi ) with six other organisations:five public sector institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council of Medical Research, the Kenya
Medical Research Institute, the Ministry of Health of Malaysia and France’s Pasteur Institute – and one international researchorganisation, the Special Programme for Research and Training in Tropical Diseases ( TDR ), which is sponsored by UNICEF,
UNDP, the WHO and the World Bank, and which is a permanent observer to the initiative.
The DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in being involved in
the creation of the DNDi was to help create an R&D initiative for neglected diseases which in time would be self - financing
and in a position to work independently of MSF. Accordingly, MSF committed itself to an initial involvement that was limited
to five years. A second period of support has been agreed, and this is for a period of a further six years ( until 2014 ). During thisperiod MSF will assist both financially and with ongoing DNDi research and delivery of new treatments. Financial support
is limited to a maximum of 3% of the total MSF annual expenditure.

5.2 Subsequent events
There are no subsequent events to report.

NOTES TO THE FINANCIAL STATEMENTS – Other information

33

5.3 Staff figures
5.3.1 International Departures to the field

2010

2009

Medical pool

1,672

1,239

Nurse and other paramedical pool

2,002

1,459

Non-medical pool

2,887

2,046

International departures ( full year )

6,561

4,744

First-time departures ( full year )

1,384

874

5.3.2 Positions in the fieldIn full-time equivalents

2010

2009

National staff

25,18520,447

International staff

2,465

2,015

Field positions

27,65022,4625.3.3 Positions in the headquarters

In full-time equivalents

2010

2009

Social mission

1,053

1,008

Fundraising

385

330

Management, general and administration

469

454

Employees

1,907

1,792

Social mission

33

45

Fundraising

43

30

Management, general and administration

21

18

Volunteers

97

93

Note: For volunteers in headquarters, the average number of people is recorded when full-time
equivalents cannot be provided.

34

In full-time equivalents

NOTES TO THE FINANCIAL STATEMENTS – Other information

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

Highest gross salary by entity

For the position of:

MSF - Australia

145,340Australian dollars

General Director

MSF - Austria

62,614euros

General Director

MSF - Belgium

78,515euros

General Director

MSF - Canada

97,200

Canadian dollars

General Director

MSF - Czech Republic

529,788

Czech koruna

General Director

MSF - Denmark

595,798

Danish krone

General Director

MSF - France

76,093euros

President

MSF - Germany

76,674euros

General Director

MSF - Greece

47,983euros

General Director

MSF - Holland

86,450euros

General Director

MSF - Hong Kong

582,252

Hong Kong dollars

General Director

MSF - Ireland

57,715euros

Office Manager

MSF - Italy

62,524euros

General Director

MSF - International

133,920

Swiss francs

Int’l President and Secretary General

13,944,000

Japanese yen

General Director

MSF - JapanMSF - Logistique

57,598euros

General Director

MSF - Luxembourg

67,380euros

General Director

MSF - Norway

598,685

Norwegian krone

General Director

MSF - South Africa

43,747

South African rand

Surgical Support

MSF - Spain

69,181euros

President and General Director

MSF - Supply

55,958euros

General Director

MSF - Sweden

562,000

Swedish krona

General Director

MSF - Switzerland

133,920

Swiss francs

General Director

MSF - UK56,567

pounds sterling

General Director

MSF - USA132,100

US dollars

General Director

Epicentre

75,206euros

General Director

EUP

50,697

euros

General Director

Fondation MSF

54,652euros

General Director

NOTES TO THE FINANCIAL STATEMENTS – Other information

35

Lowest gross salary by entity
MSF - Australia

42,189Australian dollars

Donor Service Centre Staff

MSF - Austria

24,070euros

Assistant

MSF - Belgium

36,409euros

Receptionist

MSF - Canada

35,000

Canadian dollars

Receptionist

MSF - Czech Republic

326,022

Czech koruna

Assistant

MSF - Denmark

267,426

Danish krone

Donor Service Centre Staff

MSF - France

22,507euros

Receptionist

MSF - Germany

27,339euros

Assistant

MSF - Greece

16,044euros

Receptionist

MSF - Holland

20,124euros

Receptionist

MSF - Hong Kong

120,864

Hong Kong dollars

Assistant

MSF - Ireland

36,171

euros

Officer

MSF - Italy

21,350euros

Donor Service Centre Staff

MSF - International

55,956

Swiss francs

Assistant

4,416,000

Japanese yen

Junior Officer

MSF - Japan36

For the position of:

MSF - Logistique

21,684euros

Assistant

MSF - Luxembourg

29,316euros

Housekeeper

MSF - Norway

240,104

Norwegian krone

Face to Face

MSF - South Africa

5,242South African rand

Assistant

MSF - Spain

21,885euros

Face to Face

MSF - Supply

25,181

euros

Warehouse Assistant

MSF - Sweden

216,000

Swedish krona

Assistant

MSF - Switzerland

39,148Swiss francs

Assistant

MSF - UK

21,368pounds sterling

Assistant

MSF - USA42,000

US dollars

Administrative Assistant

Epicentre

31,033euros

Secretary

EUP

33,607

euros

Production AssistantFondation MSF

33,607

euros

Assistant

NOTES TO THE FINANCIAL STATEMENTS – Other information

© Mads Nissen

Father and son, Genareros, Arauca, Colombia.

By Country 2010

Programmes 2010

Afghanistan

Armenia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

1,048

National staff

693

International staff

1,406International staff

416

Operational running expenses

108

Operational running expenses

286

Medical and nutrition

1,499

Medical and nutrition

382

Logistics and sanitation

531

Logistics and sanitation

23

Training and local support

29

Training and local support

38

Transport, freight, storage

1,022

Transport, freight, storage

123

Consultants and field support

17

Consultants and field support

3

Grants-Grants-Miscellaneous-

Miscellaneous

1

Programmes

5,838

Programmes

1,787

Indirect supply costs
Total field-related costs

162
6,000

Indirect supply costs
Total field-related costs

1,848

FUNDINGFUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)-4ECHO and EU institutions-4

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions
Public institutional income

61

In thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions--

Public institutional income--4

Private and other income

1,848

Total funding of field-related costs

1,848

Private and other income

6,004

Total funding of field-related costs

6,000

Staff information
In full-time equivalents

Staff information
In full-time equivalents

38

National staff

176

International staff

24

Field positions

200

By Country

National staff

57

International staff

10

Field positions

67

Programmes 2010

Bangladesh

Bolivia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

1,036

National staff

431

International staff

1,380

International staff

267

Operational running expenses

210

Operational running expenses

75

Medical and nutrition

594

Medical and nutrition

66

Logistics and sanitation

132

Logistics and sanitation

9

Training and local support

1

Training and local support

16

Transport, freight, storage

239

Transport, freight, storage

110

Consultants and field support

72

Consultants and field support

8

Grants4

Grants-Miscellaneous-

Miscellaneous-

Programmes

3,668

Programmes

982

Indirect supply costs
Total field-related costs

22
3,690

FUNDING

Indirect supply costs
Total field-related costs

2984

FUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

567

ECHO and EU institutions

567

In thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

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

26

EU governments and affiliates

29

Non-EU European governments
and affiliates-

Public institutional income

North American governments-

Private and other income

984

Other governments-

UN institutions-

Total funding of field-related costs

984

3

Public institutional income

596

Private and other income

3,094

Total funding of field-related costs

3,690

Staff information

Staff information
In full-time equivalents

National staff

43

International staff

6

Field positions

49

In full-time equivalents

National staff

262

International staff

29

Field positions

291

By Country

39

Programmes 2010

Burkina Faso

BurundiEXPENSES

EXPENSES
In thousands of e

National staff

1,216

In thousands of e

National staff

1,060
1,255

International staff

592

International staff

Operational running expenses

100

Operational running expenses

Medical and nutrition

592

Medical and nutrition

1,313

Logistics and sanitation

164

Logistics and sanitation

1,043

Training and local support

6

Training and local support

3

Transport, freight, storage

347

Transport, freight, storage

920
35

325

Consultants and field support

7

Consultants and field support

Grants-Grants-Miscellaneous

8

Miscellaneous

4

Programmes

3,032

Programmes

5,958

Indirect supply costs
Total field-related costs

81
3,113

Indirect supply costs
Total field-related costs

6,150

FUNDINGFUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

1,116

ECHO and EU institutions

1,116

EU governments and affiliates

192-

In thousands of e

ECHO and EU institutions-

Danish Agency for Development Assistance(DANIDA)

35

Swedish International Development
Cooperation Agency (SIDA)

629

EU governments and affiliates

664

Non-EU European governments
and affiliates-

North American governments-

Development and Cooperation Department(DDC) – Switzerland

17

Other governments-

Non-EU European governments and affiliates

17

UN institutions-

Public institutional income

1,116

Private and other income

1,997

Total funding of field-related costs

3,113

Staff information

North American governments-

Other governments-

UN institutions-

Public institutional income

681

Private and other income

5,469

Total funding of field-related costs

6,150

In full-time equivalents

40

National staff

253

International staff

15

Field positions

268

By Country

Staff information
In full-time equivalents

National staff

210

International staff

27

Field positions

237

Programmes 2010

Cambodia

Cameroon

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

373

National staff

449

International staff

472

International staff

515

Operational running expenses

60

Operational running expenses

107

Medical and nutrition

223

Medical and nutrition

197

Logistics and sanitation

59

Logistics and sanitation

83

Training and local support

25

Training and local support

51

Transport, freight, storage

41

Transport, freight, storage

87

Consultants and field support

3

Consultants and field support

61

Grants-Grants-Miscellaneous1

Miscellaneous-

Programmes

1,257

Programmes

1,550

Indirect supply costs
Total field-related costs

24
1,281

FUNDING

Indirect supply costs
Total field-related costs

23
1,573

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments
and affiliates

Municipalities and regional councils – Switzerland

2-

Non-EU European governments and affiliates

2

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income2

Private and other income

1,281

Total funding of field-related costs

1,281

Staff information

Private and other income

1,571

Total funding of field-related costs

1,573

Staff information
In full-time equivalents

In full-time equivalents

National staff

134

National staff

59

International staff

11

International staff

9

Field positions

145

Field positions

68

By Country

41

Programmes 2010

Chad

Central African
Republic
EXPENSES

In thousands of e

In thousands of e

National staff

4,105International staff

4,452

National staff

4,335

Operational running expenses

1,177International staff

4,196

Medical and nutrition

3,203
1,116

Operational running expenses

912

Logistics and sanitation

Medical and nutrition

2,933

Training and local support

58

Logistics and sanitation

1,435

Transport, freight, storage

4,624

Training and local support

48

Transport, freight, storage

2,824

Consultants and field support
Grants79

25

Programmes

16,787

Total field-related costs

FUNDING
Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions
Danish Agency for Development Assistance(DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Governments – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates
Non-EU European governments
and affiliates
Canadian International Develonment
Agency (CIDA)
North American governments

534
17,321In thousands of e

676
676
9
550
998
524
2,081
491
491

Other governments-

UN institutions-

Public institutional income

3,248

Private and other income

14,073

Total funding of field-related costs

17,321

Staff information
National staff

Grants181-

Miscellaneous108

Programmes

19,024

Indirect supply costs
Total field-related costs

FUNDING
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 and affiliates

In full-time equivalents

1,163
100

Field positions

1,263

795
19,819In thousands of e

1,315
1,315
483
506
989

Development and Cooperation Department(DDC) – Switzerland
Municipalities and regional councils – Switzerland
Non-EU European governments and affiliates

327
8
335

Canadian International Develonment
Agency (CIDA)
North American governments

757
757

Other governments-

World Health Organization (WHO)UN institutions

747
747

Public institutional income

4,143

Private and other income

15,676

Total funding of field-related costs

19,819Staff information

International staff

By Country

Consultants and field support-

Miscellaneous

Indirect supply costs

42

EXPENSESIn full-time equivalents

National staff

688

International staff

85

Field positions773

Programmes 2010

Chile

China

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

10

National staff

362

International staff

76

International staff

343

Operational running expenses

15

Operational running expenses

36

Medical and nutrition

25

Medical and nutrition

109

Logistics and sanitation

256

Logistics and sanitation

36

Training and local support-

Training and local support-

Transport, freight, storage

145

Transport, freight, storage

39

Consultants and field support

1

Consultants and field support

5

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

528

Programmes

930

Indirect supply costs
Total field-related costs

528

FUNDING

Indirect supply costs
Total field-related costs

1
931

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

Municipalities and regional councils – France
Municipalities and regional councils – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates

1
5

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

3

Other governments-

Non-EU European governments and affiliates

3

UN institutions-

North American governments-

Public institutional income-

Other governments-

UN institutions-

Municipalities and regional councils – Switzerland

215
221

Public institutional income

224

Private and other income

304

Total funding of field-related costs

528

Staff information
In full-time equivalents

National staff-

International staff

2

Field positions

2

Private and other income

931

Total funding of field-related costs

931

Staff information
In full-time equivalents

National staff

17

International staff

6

Field positions

23

By Country

43

Programmes 2010

Colombia

Congo, Democratic
Republic of the

EXPENSES
In thousands of e

National staff

4,600

International staff

2,548

Operational running expenses

596

Medical and nutrition

795

Logistics and sanitation

224

Training and local support

47

Transport, freight, storage

789

Consultants and field support

87

EXPENSES
National staff

17,527

International staff

11,821

Operational running expenses

3,087

Medical and nutrition

9,491

Logistics and sanitation

2,477

Training and local support

150

Transport, freight, storage

8,411
1,298

Grants-Consultants and field support

Miscellaneous

9

GrantsProgrammes
Indirect supply costs
Total field-related costs

9,695
2
9,697

In thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Private and other income

9,697

Total funding of field-related costs

9,697

Staff information
In full-time equivalents

National staff

242

International staff

65

Field positions

307

221

Programmes

54,483

Indirect supply costs

1,106

FUNDING
Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions
Danish Agency for Development Assistance(DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI)
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates
Ministry of Foreign Affairs (MFA) – Norway
Development and Cooperation Department(DDC) – Switzerland
Non-EU European governments and affiliates

In thousands of e

1,429
1,429
486
812
224
775
2,297
1,552
403
1,955
626
626

Other governments

70

UN institutions-

Public institutional income

6,377

Private and other income

49,212

Total funding of field-related costs

55,589National staff

By Country

55,589Canadian International Develonment
Agency (CIDA)
North American governments

Staff information

44-

Miscellaneous

Total field-related costs

FUNDINGIn thousands of e

In full-time equivalents

2,506International staff

260

Field positions

2,766Programmes 2010

Djibouti

Congo, Republicof theEXPENSES
In thousands of e

EXPENSES
In thousands of e

National staff

628

International staff

597

National staff

1,217

Operational running expenses

99

International staff

1,352

Medical and nutrition

307

Operational running expenses

263

Logistics and sanitation

61

Medical and nutrition

709

Training and local support-

Logistics and sanitation

663

Transport, freight, storage

122

Training and local support

5

Consultants and field support

25

Transport, freight, storage

1,243

Consultants and field support

23

Grants-Miscellaneous

6

Programmes

5,481

Indirect supply costs
Total field-related costs

203
5,684

Grants-Miscellaneous-

Programmes

1,839

Indirect supply costs
Total field-related costs

20
1,859

FUNDINGIn thousands of e

FUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)-72

ECHO and EU institutions-72

Humanitarian Aid Office of the European
Commission (ECHO)

465

EU governments and affiliates

ECHO and EU institutions

465

Ministry of Foreign Affairs (MFA) – Norway

241

Ministry of Foreign Affairs (MFA) – Germany

500

Non-EU European governments and affiliates

241

Swedish International Development
Cooperation Agency (SIDA)

377

EU governments and affiliates

877

Non-EU European governments
and affiliates-

North American governments-

Other governments
UN institutions-

North American governments-

Other governments-

UN institutions-

Public institutional income

169-

Private and other income

1,690

-

Total funding of field-related costs

1,859

Public institutional income

1,342

Private and other income

4,342

Total funding of field-related costs

5,684

Staff information
In full-time equivalents

Staff information

National staff

118

International staff

10

Field positions

128

In full-time equivalents

National staff

347

International staff

37

Field positions

384

By Country

45

Programmes 2010

Egypt

Ethiopia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

106

National staff

2,976International staff

391

International staff

3,410

Operational running expenses

62

Operational running expenses

Medical and nutrition

66

Medical and nutrition

2,062

Logistics and sanitation

13

Logistics and sanitation

1,125

Training and local support

13

Training and local support

23

Transport, freight, storage

27

Transport, freight, storage

2,535

Consultants and field support

27

Consultants and field support

249

Grants-GrantsMiscellaneous-

Miscellaneous

32

Programmes

705

Programmes

13,399Indirect supply costs
Total field-related costs

3708

Indirect supply costs
Total field-related costs

FUNDINGFUNDINGIn thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Private and other income

708

Total funding of field-related costs

708

Staff information
In full-time equivalents

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions
Danish Agency for Development Assistance(DANIDA)
Swedish International Development
Cooperation Agency (SIDA)
Department for International Development(DFID) – UK
EU governments and affiliates
Ministry of Foreign Affairs (MFA) – Norway
Development and Cooperation Department(DDC) – Switzerland
Non-EU European governments and affiliates
Canadian International Develonment
Agency (CIDA)
North American governments

172
13,571In thousands of e

-37
-37
48
381
634
1,063
222
407
629
659
659
-

UN institutions-

Public institutional income

2,314

7

Private and other income

11,25719

Total funding of field-related costs

13,571

National staff

12International staff
Field positions

By Country-

Other governments

Staff information

46

987

In full-time equivalents

National staff

968

International staff

81

Field positions

1,049

Programmes 2010

FranceGeorgia

EXPENSES

EXPENSES
In thousands of e

National staff

3

In thousands of e

National staff

594

International staff

728

International staff

493

Operational running expenses

32

Operational running expenses

94

Medical and nutrition

106

Medical and nutrition

208

Logistics and sanitation

10

Logistics and sanitation

69

Training and local support

5

Training and local support

49

Transport, freight, storage

3

Transport, freight, storage

121

Consultants and field support

52

Consultants and field support-

Grants-Grants-Miscellaneous

3

Miscellaneous

2

Programmes

942

Programmes

1,630

Indirect supply costs
Total field-related costs

942

FUNDING

Indirect supply costs
Total field-related costs

26
1,656

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments
and affiliates-

Non-EU European governments
and affiliates-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Private and other income

942

Private and other income

1,656

Total funding of field-related costs

942

Total funding of field-related costs

1,656

Staff information

Staff information
In full-time equivalents

National staff-

In full-time equivalents

National staff

122

International staff

14

International staff

11

Field positions

14

Field positions

133

By Country

47

Programmes 2010

GuatemalaGuinea

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

465

National staff

International staff

263

International staff

Operational running expenses

35

Operational running expenses

Medical and nutrition

72

Medical and nutrition

1,718

Logistics and sanitation

112

Logistics and sanitation

317

Training and local support

11

Training and local support

55

Transport, freight, storage

57

Transport, freight, storage

458

Consultants and field support

7

Consultants and field support

54

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

1,022

Programmes

5,172

Indirect supply costs
Total field-related costs

9
1,031

FUNDING

Indirect supply costs
Total field-related costs

1,567
268

262
5,434

FUNDINGIn thousands of e

ECHO and EU institutions

735-

In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

10
10

Swedish International Development
Cooperation Agency (SIDA)

189

ECHO and EU institutions

EU governments and affiliates

189

Municipalities and regional councils – Switzerland

18

Swedish International Development
Cooperation Agency (SIDA)

372

Non-EU European governments and affiliates

18

EU governments and affiliates

372
261

North American governments-

Development and Cooperation Department(DDC) – Switzerland

Other governments-

Municipalities and regional councils – Switzerland

18-

Non-EU European governments and affiliates

279

UN institutions
Public institutional income

207

Private and other income

824

Total funding of field-related costs

1,031

Staff information

North American governments-

Other governments-

UN institutions-

Public institutional income

661

Private and other income

4,773

Total funding of field-related costs

5,434

In full-time equivalents

National staff

34

International staff

5

Field positions

39

Staff information
In full-time equivalents

48

By Country

National staff

182

International staff

31

Field positions

213

Programmes 2010

Haiti

Honduras

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

27,897National staff

309

International staff

16,523

International staff

241

Operational running expenses

2,832

Operational running expenses

40

Medical and nutrition

15,010

Medical and nutrition

34

Logistics and sanitation

20,853

Logistics and sanitation

31

Training and local support

43

Training and local support

5

Transport, freight, storage

18,521

Transport, freight, storage

40

Consultants and field support

14

Consultants and field support
Grants546-

Grants-Miscellaneous

50

Miscellaneous-

Programmes

102,275

Programmes

714

Indirect supply costs
Total field-related costs

3,836
106,111FUNDING

Indirect supply costs
Total field-related costs

436
436

Danish Agency for Development Assistance(DANIDA)
Municipalities and regional councils – France
Governments – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates

247
1,264

Ministry of Foreign Affairs (MFA) – Norway

525

Municipalities and regional councils – Switzerland

242

Non-EU European governments and affiliates

767

North American governments
Other governments
UN institutions

717

FUNDINGIn thousands of e

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

3

62
255
700

-

In thousands of e

ECHO and EU institutions-

Governments – Spain155

EU governments and affiliates

155

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

155

Private and other income

562

Total funding of field-related costs

717

147
-

Public institutional income

2,614

Private and other income

103,497

Total funding of field-related costs

106,111

Staff information
In full-time equivalents

National staff

23

International staff

5

Field positions

28

Staff information
In full-time equivalents

National staff

2,632International staff

286

Field positions

2,918

By Country49

Programmes 2010

India

Iran

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

2,905

National staff

International staff

3,170International staff

157

Operational running expenses

62

Operational running expenses

748

1,183

Medical and nutrition

1,937

Medical and nutrition

984

Logistics and sanitation

290

Logistics and sanitation

23

Training and local support

36

Training and local support

1

Transport, freight, storage

1,125

Transport, freight, storage

48

Consultants and field support

7

Grants-Consultants and field support
Grants143-

Miscellaneous

35

Miscellaneous-

Programmes

10,389Programmes

2,465

Indirect supply costs
Total field-related costs

52
10,441

Indirect supply costs
Total field-related costs

2,465

FUNDINGFUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

1,106

ECHO and EU institutions

1,106

In thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

Danish Agency for Development Assistance(DANIDA)80

Municipalities and regional councils – Spain

381

North American governments

EU governments and affiliates

461

Other governments-

UN institutions-

Public institutional income-

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,567

Private and other income

8,874

Total funding of field-related costs

10,441

Private and other income

2,465

Total funding of field-related costs

2,465

Staff information
In full-time equivalents

Staff information
In full-time equivalents

50

National staff

583

International staff

73

Field positions

656

By Country

National staff

92

International staff

3

Field positions

95

Programmes 2010

Iraq

Ivory Coast

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

3,009

National staff

43

International staff

1,822International staff

234

Operational running expenses

54

Operational running expenses

816

Medical and nutrition

2,387

Medical and nutrition

208

Logistics and sanitation

109

Logistics and sanitation

17

Training and local support

154

Training and local support

3

Transport, freight, storage

626

Transport, freight, storage

85

Consultants and field support

181

Consultants and field support

3

Grants-Grants-Miscellaneous-25

Miscellaneous-

Programmes

9,079

Programmes

647

Indirect supply costs

66

Total field-related costs

713

Indirect supply costs
Total field-related costs

21
9,100

FUNDINGFUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments
and affiliates-

Non-EU European governments
and affiliates-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Private and other income

9,100

Private and other income

713

Total funding of field-related costs

9,100

Total funding of field-related costs

713

Staff information

Staff information
In full-time equivalents

In full-time equivalents

National staff

239

National staff-

International staff

35

International staff

1

Field positions

274

Field positions

1

By Country51

Programmes 2010

Kenya

Kyrgyzstan

EXPENSES

EXPENSES
In thousands of e

6,291

National staff

430

International staff

3,095International staff

868

Operational running expenses

199

Operational running expenses

793

Medical and nutrition

3,336

Medical and nutrition

608

Logistics and sanitation

463

Logistics and sanitation

408

Training and local support

76

Training and local support

24

Transport, freight, storage

931

Transport, freight, storage

899

Consultants and field support

135

Consultants and field support

21

Grants-Grants-Miscellaneous4

Miscellaneous-

Programmes

15,124Programmes

3,457

Indirect supply costs
Total field-related costs

FUNDING
Humanitarian Aid Office of the European
Commission (ECHO)EU DG I and VIIIECHO and EU institutions
AGCD – Belgium
Danish Agency for Development Assistance(DANIDA)
Municipalities and regional councils – France
Ministry of Foreign Affairs (MFA) – Germany
Governments – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates
Norwegian Agency for Development
Cooperation (NORAD)
Municipalities and regional councils – Switzerland
Non-EU European governments and affiliates
North American governments
Other governments
UN institutions

173
15,297In thousands of e

778
80
858
983
13
125
560
10
372
2,063
322
6
328
70

3,319

Private and other income

11,978

Total funding of field-related costs

15,297

In full-time equivalents

National staff

623

International staff

67

Field positions

690

By Country

Indirect supply costs
Total field-related costs

272
3,729

FUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

552

ECHO and EU institutions

552

Swedish International Development
Cooperation Agency (SIDA)

296

EU governments and affiliates

296

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

848

Private and other income

2,881

Total funding of field-related costs

3,729

-

Public institutional income

Staff information

52

In thousands of e

National staff

Staff information
In full-time equivalents

National staff

77

International staff

15

Field positions

92

Programmes 2010

Lebanon

Liberia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

386

National staff

2,010International staff

192

International staff

732

Operational running expenses

73

Operational running expenses

202

Medical and nutrition

145

Medical and nutrition

704

Logistics and sanitation-

Logistics and sanitation

281

Training and local support

8

Training and local support

41

Transport, freight, storage

23

Transport, freight, storage

136

Consultants and field support

48

Consultants and field support

31

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

875

Programmes

4,137

Indirect supply costs
Total field-related costs

875

FUNDING

Indirect supply costs
Total field-related costs

52
4,189

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions

EU governments and affiliates-

Danish Agency for Development Assistance(DANIDA)

27

Governments – Spain

9

Non-EU European governments
and affiliates-

North American governments--

Swedish International Development
Cooperation Agency (SIDA)

441

Other governments-

EU governments and affiliates

477

UN institutions-

Non-EU European governments
and affiliates-

Public institutional income-

North American governments-

Other governments-

UN institutions-

Private and other income

875

Total funding of field-related costs

875

Staff information
In full-time equivalents

National staff

19

International staff

3

Field positions

22

Public institutional income

477

Private and other income

3,712

Total funding of field-related costs

4,189

Staff information
In full-time equivalents

National staff

130

International staff

17

Field positions

147

By Country53

Programmes 2010

MalawiMali

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

4,049

National staff

1,327International staff

2,906International staff

1,019

Operational running expenses

605

Operational running expenses

235

Medical and nutrition

3,698

Medical and nutrition

1,988

Logistics and sanitation

739

Logistics and sanitation

330

Training and local support

193

Training and local support

142

Transport, freight, storage

2,786

Transport, freight, storage

1,085

Consultants and field support
Grants119-

Consultants and field support
Grants26-

Miscellaneous

19

Miscellaneous

18

Programmes

15,114Programmes

6,170

Indirect supply costs
Total field-related costs

608
15,722

FUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

1,435

ECHO and EU institutions

1,435

AGCD – Belgium

1,096

Danish Agency for Development Assistance(DANIDA)

68

Swedish International Development
Cooperation Agency (SIDA)

570

EU governments and affiliates

1,734

Norwegian Agency for Development
Cooperation (NORAD)

571

Non-EU European governments and affiliates

571

North American governments-

Other governments-

UN institutions-

Public institutional income

3,740

Private and other income

11,982

Total funding of field-related costs

15,722

Indirect supply costs
Total field-related costs

361
6,531

FUNDINGIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

1,432

ECHO and EU institutions

1,432

Danish Agency for Development Assistance(DANIDA)23

EU governments and affiliates

23

Non-EU European governments and affiliates-

North American governments-

Other governments
United Nations Children’s Fund (UNICEF)
UN institutions

130
130

Public institutional income

1,585

Private and other income

4,946

Total funding of field-related costs

6,531

Staff information
In full-time equivalents

Staff information
In full-time equivalents

54

National staff

766

International staff

61

Field positions

827

By Country

National staff

352

International staff

28

Field positions

380

Programmes 2010

MoroccoMozambique

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

154

National staff

2,429International staff

256

International staff

2,638

Operational running expenses

41

Operational running expenses

Medical and nutrition

50

Medical and nutrition

1,057

Logistics and sanitation

28

Logistics and sanitation

166

Training and local support

3

Training and local support

165

Transport, freight, storage

21

Transport, freight, storage

733

Consultants and field support

5

Consultants and field support

139

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

558

Programmes

7,625

Indirect supply costs-136

Total field-related costs

7,489

Indirect supply costs
Total field-related costs

1
559

FUNDING

298

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Private and other income

559

Total funding of field-related costs

559

Staff information

EU others
ECHO and EU institutions

326
326

AGCD – Belgium
Municipalities and regional councils – Belgium
Governments – France
Irish Aid (DCI)
Embassies – Sweden
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates

782
105
61
191
28
1
1,168

Municipalities and regional councils – Switzerland

2

Non-EU European governments and affiliates

2

North American governments-

Other governments-

UN institutions-

Public institutional income

1,496

Private and other income

5,993

Total funding of field-related costs

7,489

In full-time equivalents

National staff

22International staff

6

Field positions

28

Staff information
In full-time equivalents

National staff

455

International staff

52

Field positions

507

By Country

55

Programmes 2010

Myanmar

Niger

EXPENSES

EXPENSES
In thousands of e

3,180

National staff

5,963

International staff

1,473International staff

4,011

Operational running expenses

331

Operational running expenses

933

4,281

Medical and nutrition

7,265

Logistics and sanitation

638

Logistics and sanitation

1,541

Training and local support

33

Training and local support

1,927

Transport, freight, storage

1,185

Transport, freight, storage

3,264

Medical and nutrition

Consultants and field support

60

Grants-Miscellaneous

5

Programmes

11,186

Indirect supply costs
Total field-related costs

113
11,299In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

1,406

ECHO and EU institutions

1,406

Swedish International Development
Cooperation Agency (SIDA)

159

Govermments – UK74

EU governments and affiliates

233

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

312
99
411

Canadian International Develonment
Agency (CIDA)

183

North American governments

183

Other governments

Consultants and field support
Grants-565-

Miscellaneous-19

Programmes

25,450Indirect supply costs

1,475

Total field-related costs

FUNDINGFUNDING

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

26,925In thousands of e

5,902
5,902

Irish Aid (DCI)
Municipalities and regional councils – Italy
Ministry of Foreign Affairs (MAE) – Luxembourg
Governments – Spain
Swedish International Development
Cooperation Agency (SIDA)
Department for International Development(DFID) – UK
EU governments and affiliates

297
-40
650
600

989
3,440

Development and Cooperation Department(DDC) – Switzerland
Municipalities and regional councils – Switzerland
Non-EU European governments and affiliates

326
90
416

Canadian International Develonment
Agency (CIDA)
North American governments

296
296

944

Office for Project Services (OPS)UN institutions

1,906
1,906

Public institutional income

4,139

United Nations Children’s Fund (UNICEF)
UN institutions

Private and other income

7,160

Public institutional income

10,126

11,299

Private and other income

16,799Total funding of field-related costs

26,925

Total funding of field-related costs

Staff information
In full-time equivalents

National staff

56

In thousands of e

National staff

Staff information

1,138International staff

31

Field positions

1,169

By Country

Other governments

National staff

72
72

In full-time equivalents

1,501International staff

98

Field positions

1,599

Programmes 2010

Nigeria

Occupied Palestinian
Territory

EXPENSES
In thousands of e

National staff

4,674International staff

4,583

Operational running expenses

854

EXPENSES
In thousands of e

National staff

2,713

Medical and nutrition

3,795International staff

991

Logistics and sanitation

1,049

Operational running expenses

289

Medical and nutrition

296

Training and local support

23

Transport, freight, storage

2,294

Logistics and sanitation

39

117

Training and local support

16-

Transport, freight, storage

254

Consultants and field support

29

Consultants and field support
GrantsMiscellaneous

83

Programmes

17,472

Indirect supply costs
Total field-related costs

394
17,866

Grants-Miscellaneous-

Programmes

4,627

Indirect supply costs
Total field-related costs

FUNDING

2
4,629

In thousands of e

ECHO and EU institutions-

FUNDINGIn thousands of e

Danish Agency for Development Assistance(DANIDA)

28

Swedish International Development
Cooperation Agency (SIDA)ECHO and EU institutions-

2

EU governments and affiliates-

EU governments and affiliates

30

Non-EU European governments
and affiliates--

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Non-EU European governments
and affiliates

Public institutional income

30

Private and other income

17,836

Total funding of field-related costs

17,866

Private and other income

4,629

Total funding of field-related costs

4,629

Staff information
Staff information

In full-time equivalents
In full-time equivalents

National staff

147

National staff

864

International staff

23

International staff

91

Field positions

170

Field positions

955

By Country

57

Programmes 2010

PakistanPapua New Guinea

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

3,501

National staff

669

International staff

4,177International staff

981

Operational running expenses

200

Operational running expenses

698

Medical and nutrition

3,075

Medical and nutrition

304

Logistics and sanitation

7,628

Logistics and sanitation

101

Training and local support

14

Training and local support

8

Transport, freight, storage

2,582

Transport, freight, storage

359

Consultants and field support

14

Consultants and field support

129

Grants-GrantsMiscellaneous1

Miscellaneous

20

Programmes

21,805Programmes

2,656

Indirect supply costs
Total field-related costs

699
22,504

Indirect supply costs
Total field-related costs

-

19
2,675

FUNDINGFUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

Municipalities and regional councils – France

2

EU governments and affiliates-

EU governments and affiliates

2

Municipalities and regional councils – Switzerland

12

Non-EU European governments
and affiliates-

Non-EU European governments and affiliates

12

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income

14

Private and other income

22,490Total funding of field-related costs

22,504

Private and other income

2,675

Total funding of field-related costs

2,675

Staff information
Staff information

In full-time equivalents
In full-time equivalents

National staff

58

1,093

International staff

84

Field positions

1,177

By Country

National staff

113

International staff

20

Field positions

133

Programmes 2010

Paraguay

Philippines

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

46

National staff

274

International staff

273

International staff

379

Operational running expenses

67

Operational running expenses

67

Medical and nutrition

63

Medical and nutrition

111

Logistics and sanitation

11

Logistics and sanitation

11

Training and local support

3

Training and local support

2

Transport, freight, storage

172

Transport, freight, storage

55

Consultants and field support

14

Consultants and field support

36

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

649

Programmes

935

Indirect supply costs

11

Indirect supply costs

Total field-related costs

660

FUNDING

Total field-related costs

935

FUNDINGIn thousands of e

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Private and other income

660

Total funding of field-related costs

660

Staff information

In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)260

ECHO and EU institutions

260

Swedish International Development
Cooperation Agency (SIDA)

361

EU governments and affiliates

361

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

621

Private and other income

314

Total funding of field-related costs

935

In full-time equivalents

National staff-

International staff

6

Field positions

6

Staff information
In full-time equivalents

National staff

43

International staff

9

Field positions

52

By Country59

Programmes 2010

Russian Federation

Sierra Leone

EXPENSES

EXPENSES
In thousands of e

National staff

3,144

In thousands of e

National staff

1,089

International staff

645

International staff

986

Operational running expenses

445

Operational running expenses

197

Medical and nutrition

852

Medical and nutrition

1,455

Logistics and sanitation

27

Logistics and sanitation

359

Training and local support

47

Training and local support

6

Transport, freight, storage

285

Transport, freight, storage

555

Consultants and field support

64

Consultants and field support

25

Grants-Grants-Miscellaneous

17

Miscellaneous-

Programmes

5,526

Programmes

4,672

Indirect supply costs
Total field-related costs

5,526

Indirect supply costs
Total field-related costs

285
4,957

FUNDINGFUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

Danish Agency for Development Assistance(DANIDA)

28

Municipalities and regional councils – Italy-53

Non-EU European governments
and affiliates-

North American governments-

Swedish International Development
Cooperation Agency (SIDA)

353

Other governments-

EU governments and affiliates

328

UN institutions-

Non-EU European governments and affiliates-

Public institutional income-

North American governments-

Other governments-

Private and other income

5,526

UN institutions

Total funding of field-related costs

5,526

Public institutional income

328

Private and other income

4,629

Total funding of field-related costs

4,957

Staff information
In full-time equivalents

National staff

183

International staff

9

Field positions

192

Staff information
In full-time equivalents

60

By Country

National staff

414

International staff

25

Field positions

439

Programmes 2010

SomaliaSouth Africa

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

6,697

National staff

2,416International staff

2,511International staff

1,220

Operational running expenses

1,109

Operational running expenses

321

Medical and nutrition

4,159

Medical and nutrition

533

Logistics and sanitation

1,109

Logistics and sanitation

171

Training and local support

38

Training and local support

264

Transport, freight, storage

3,684

Transport, freight, storage

224

Consultants and field support

71

Consultants and field support

215

Grants-Grants-Miscellaneous

6

Miscellaneous-

Programmes

19,528Programmes

5,220

Indirect supply costs
Total field-related costs

294
19,822

FUNDING

Indirect supply costs
Total field-related costs

4
5,224

FUNDINGIn thousands of e

ECHO and EU institutions-

Danish Agency for Development Assistance(DANIDA)1

EU governments and affiliates

1

Non-EU European governments
and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

1

In thousands of e

ECHO and EU institutions-

AGCD – Belgium

800

Danish Agency for Development Assistance(DANIDA)

24

Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates

358
1,182

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Private and other income

19,821

Public institutional income

1,182

Total funding of field-related costs

19,822

Private and other income

4,042

Total funding of field-related costs

5,224

Staff information
In full-time equivalents

National staff

1,418International staff

43

Field positions

1,461

Staff information
In full-time equivalents

National staff

125

International staff

29

Field positions

154

By Country61

Programmes 2010

Sri Lanka

Sudan

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

1,359

National staff

11,872

International staff

1,505International staff

9,279

Operational running expenses

2,162

Operational running expenses

123

Medical and nutrition

871

Medical and nutrition

5,591

Logistics and sanitation

423

Logistics and sanitation

3,541

Training and local support

2

Training and local support

37

Transport, freight, storage

216

Transport, freight, storage

6,086

Consultants and field support

22

Grants-Miscellaneous

1

Programmes

4,522

Indirect supply costs
Total field-related costs

10
4,532

Consultants and field support
GrantsIn thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)

436

ECHO and EU institutions

436

Irish Aid (DCI)

136

Swedish International Development
Cooperation Agency (SIDA)

419

EU governments and affiliates

555

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

991

Private and other income

3,541

Total funding of field-related costs

4,532

Staff information-

Miscellaneous

74

Programmes

38,877

Indirect supply costs
Total field-related costs

FUNDINGFUNDING

235

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions
AGCD – Belgium
Danish Agency for Development Assistance(DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI)
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates
Ministry of Foreign Affairs (MFA) – Norway
Development and Cooperation Department(DDC) – Switzerland
Municipalities and regional councils – Switzerland
Non-EU European governments and affiliates
Canadian International Develonment
Agency (CIDA)
North American governments

566
39,443In thousands of e

2,738
2,738
386
1,134
458
255
1,142
3,375
949
253
4
1,206
681
681

Other governments-

UN institutions-

Public institutional income

8,000

Private and other income

31,443

Total funding of field-related costs

39,443

In full-time equivalents

National staff

390

International staff

38

Field positions

428

Staff information
National staff

62

By Country

In full-time equivalents

2,040International staff

187

Field positions

2,227

Programmes 2010

Swaziland

Syria

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

1,373

National staff

168

International staff

1,378International staff

315

Operational running expenses

82

Operational running expenses

258

Medical and nutrition

1,001

Medical and nutrition

240

Logistics and sanitation

537

Logistics and sanitation-

Training and local support

141

Training and local support

2

Transport, freight, storage

404

Transport, freight, storage

43

Consultants and field support

62

Consultants and field support

18

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

5,154

Programmes

868

Indirect supply costs
Total field-related costs

92
5,246

Indirect supply costs
Total field-related costs

4872

FUNDINGFUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Norwegian Agency for Development
Cooperation (NORAD)

137

Non-EU European governments
and affiliates-

Municipalities and regional councils – Switzerland

21

Non-EU European governments and affiliates

158

North American governments-

Other governments-

UN institutions-

Public institutional income-

North American governments-

Other governments-

UN institutions-

Public institutional income

158

Private and other income

5,088

Total funding of field-related costs

5,246

Private and other income

872

Total funding of field-related costs

872

Staff information
In full-time equivalents

Staff information
In full-time equivalents

National staff

134

International staff

26

Field positions

160

National staff-

International staff

5

Field positions

5

By Country63

Programmes 2010

Thailand

Uganda

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

284

National staff

1,811International staff

315

International staff

2,305

Operational running expenses

91

Operational running expenses

Medical and nutrition

186

Medical and nutrition

2,994

Logistics and sanitation

104

Logistics and sanitation

233

Training and local support

114

Training and local support

28

Transport, freight, storage

52

Transport, freight, storage

745

Consultants and field support

6

Consultants and field support

35

Grants-Grants-Miscellaneous1

Miscellaneous

2

Programmes

1,153

Programmes

8,565

Indirect supply costs
Total field-related costs

3
1,156

FUNDING

Indirect supply costs
Total field-related costs

133
8,698

FUNDINGIn thousands of e

In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)695

ECHO and EU institutions

695

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments
and affiliates-

EU governments and affiliates

North American governments-

Ministry of Foreign Affairs (MFA) – Norway

500

Other governments-

Non-EU European governments and affiliates

500

UN institutions-

Public institutional income-

Private and other income

1,156

Total funding of field-related costs

1,156

Staff information
In full-time equivalents

64

412

National staff

34

International staff

6

Field positions

40

By Country-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,195

Private and other income

7,503

Total funding of field-related costs

8,698

Staff information
In full-time equivalents

National staff

518

International staff

53

Field positions571

Programmes 2010

Uzbekistan

Yemen

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

756

National staff

2,816International staff

817

International staff

1,700

Operational running expenses

194

Operational running expenses

Medical and nutrition

752

Medical and nutrition

1,929

Logistics and sanitation

238

Logistics and sanitation

247

Training and local support

20

Training and local support

8

Transport, freight, storage

368

Transport, freight, storage

658

Consultants and field support

26

Consultants and field support

22

236

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

3,171

Programmes

7,616

Indirect supply costs
Total field-related costs

13
3,184

FUNDING

Indirect supply costs
Total field-related costs

247
7,863

FUNDINGIn thousands of e

In thousands of e

ECHO and EU institutions-

ECHO and EU institutions

EU governments and affiliates-

Danish Agency for Development Assistance(DANIDA)

16

Governments – Spain109

EU governments and affiliates

125

Non-EU European governments
and affiliates-

North American governments-

Other governments
UN institutions
Public institutional income

36
36

-

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Private and other income

3,148

Public institutional income

125

Total funding of field-related costs

3,184

Private and other income

7,738

Total funding of field-related costs

7,863

Staff information
In full-time equivalents

National staff

101

International staff

17

Field positions

118

Staff information
In full-time equivalents

National staff

421

International staff

46

Field positions

467

By Country65

Programmes 2010

ZambiaZimbabwe

EXPENSES

EXPENSES
In thousands of e

In thousands of e

National staff

350

National staff

8,152International staff

708

International staff

2,978Operational running expenses

171

Operational running expenses

Medical and nutrition

526

Medical and nutrition

3,935

Logistics and sanitation

100

Logistics and sanitation

596

Training and local support

29

Training and local support

294

Transport, freight, storage

403

Transport, freight, storage

1,484

Consultants and field support

68

Consultants and field support

782

113

Grants-GrantsMiscellaneous-

Miscellaneous

32

Programmes

2,355

Programmes

18,366

Indirect supply costs
Total field-related costs

106
2,461

Indirect supply costs
Total field-related costs

165
18,531FUNDINGFUNDINGIn thousands of e

ECHO and EU institutions--

Municipalities and regional councils – Spain360

EU governments and affiliates

360

Non-EU European governments and affiliates-

North American governments-

Other governments-

UN institutions-

Public institutional income

360

Private and other income

2,101

Total funding of field-related costs

2,461

In thousands of e

ECHO and EU institutions
Danish Agency for Development Assistance(DANIDA)

19

Governments – Spain

5

Swedish International Development
Cooperation Agency (SIDA)

524

EU governments and affiliates

548

Ministry of Foreign Affairs (MFA) – Norway

533

Non-EU European governments and affiliates

533

Canadian International Develonment
Agency (CIDA)

367

North American governments

367

Other governments

117

UN institutions

Staff information
In full-time equivalents

National staff

37

International staff

14

Field positions

51

-

-

Public institutional income

1,565

Private and other income

16,966

Total funding of field-related costs

18,531

Staff information
In full-time equivalents

66

By Country

National staff

836

International staff

59

Field positions895

Programmes 2010

Other Countries

Transversal
activities

EXPENSES
In thousands of e

National staff

1,196International staff

2,814

EXPENSES
In thousands of e475

National staff

Medical and nutrition

340

International staff

Logistics and sanitation

245

Operational running expenses

161

Training and local support

272

Medical and nutrition-13

Transport, freight, storage

561

Logistics and sanitation

20

Consultants and field support

234

Training and local support

59

Grants29

Transport, freight, storage

63

Miscellaneous

19

Consultants and field support

Programmes

6,185

Operational running expenses

Indirect supply costs
Total field-related costs

FUNDING

119
6,304

268
1,090

2,721

Grants-Miscellaneous-

Programmes

4,369

Indirect supply costs
Total field-related costs

142
4,511

In thousands of e

Humanitarian Aid Office of the European
Commission (ECHO)1ECHO and EU institutions

1

Danish Agency for Development Assistance(DANIDA)

5

Municipalities and regional councils – France

36

Municipalities and regional councils – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments and affiliates

617

Norwegian Agency for Development
Cooperation (NORAD)-11

Non-EU European governments and affiliates-11

FUNDINGIn thousands of e

ECHO and EU institutions-

EU governments and affiliates--11

Non-EU European governments
and affiliates-

587

North American governments-

Other governments-

UN institutions-

Public institutional income-

North American governments-

Other governments-

UN institutions-

Public institutional income

607

Private and other income

5,697

Total funding of field-related costs

6,304

Private and other income

4,511

Total funding of field-related costs

4,511

Staff information
In full-time equivalents

Staff information
In full-time equivalents

National staff

29

International staff

49

Field positions

78

National staff-

International staff-

Field positions-

By Country67

About this Report
Editors
Djamila Mili, International Finance Coordinator,
with Scotti McLaren, International Finance Senior Officer,
and Ricardo Rubio and Suneeta Adusumilli, International Finance Officers.

Editorial support
Jane Linekar

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

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

68

Other Information

Médecins Sans Frontières (MSF) is aninternational, independent, medical
humanitarian organisation that delivers
emergency aid to people affected by armed
conflict, epidemics, exclusion from healthcare
and natural disasters. MSF offers assistanceto people based on need and irrespective ofrace, religion, gender or political affiliation.
When MSF witnesses serious acts of violence,neglected crises, or obstructions to its activities,
the organisation may speak out about this.

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