INTERNATIONALFINANCIALREPORT 2016

CONTENTSCONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5PRESIDENT’S REPORT

6

TREASURER’S REPORT

7

AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS

9
10
11
12

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
15
17
23
29
35

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

38 FINANCES BY COUNTRY

International Financial Report 2016 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDBELGIUM

BELARUSGERMANYUKRAINE
AUSTRIAFRANCEITALY

BULGARIAGEORGIAARMENIA
TURKEYGREECE
TUNISIASYRIALEBANON
PALESTINE

ALGERIAAZERBAIJAN

IRAN
IRAQ

JORDAN

LIBYA
EGYPT

MEXICOMAURITANIA

HAITI

MALI
EL SALVADORNIGERSENEGAL

HONDURASGUINEA-BISSAU
VENEZUELAGUINEASIERRA LEONECÔTE
D’IVOIRE

NIGERIACENTRAL
AFRICANREPUBLIC

LIBERIA
COLOMBIAERITREA

SUDAN

CHAD

CAMEROONETHIOPIA

SOUTH
SUDAN
UGANDA

KENYA

CONGO

ECUADORYEMEN

BURKINAFASO

DEMOCRATIC
REPUBLIC OFCONGOSOMALIARWANDA
BURUNDITANZANIAANGOLA

MALAWIZAMBIA

BOLIVIAZIMBABWE

MADAGASCARMOZAMBIQUESWAZILAND
SOUTH
AFRICA

2 Médecins Sans Frontières

RUSSIAN
FEDERATIONUZBEKISTANKYRGYZSTANTAJIKISTAN
CHINA

AFGHANISTANNEPALPAKISTAN
INDIA

39

AFGHANISTAN

57

MALI

39

ANGOLA

58

MAURITANIA40

ARMENIA58

MEXICO40

BANGLADESH

59

MOZAMBIQUE

41

BELARUS59

MYANMAR41

BELGIUM

60

NIGER

42

BOLIVIA60

NIGERIA

42

BURUNDI

61

PAKISTAN

43

CAMBODIA43

CAMEROON

61

PALESTINE

44

CENTRAL
AFRICANREPUBLIC62

PAPUA NEWGUINEA

62

PHILIPPINES

63

RUSSIANFEDERATION

44

CHAD

45

COLOMBIA

45

CÔTE D’IVOIRE

63

SIERRA LEONE46

DEMOCRATIC
REPUBLIC
OF CONGO

64

SOMALIA64

SOUTH AFRICA

65

SUDAN

65

SOUTH SUDAN66

SWAZILANDBANGLADESH
MYANMAR

THAILANDCAMBODIA

PHILIPPINESMALAYSIAINDONESIAPAPUANEW GUINEA

AUSTRALIA Countries in blue have a total expenditure of less than
500,000 euros and are included in ‘other countries’

46

EGYPT

47

ETHIOPIA47

FRANCE48

GEORGIA

66

SYRIA

48

GREECE67

TAJIKISTAN

49

GUINEA67

TANZANIA49

GUINEA-BISSAU68

TUNISIA

50

HAITI

68

TURKEY50

HONDURAS69

UGANDA

51

INDIA

69

UKRAINE

51

INDONESIA70UZBEKISTAN

52

IRAN

70

VENEZUELA

52

IRAQ

71

YEMEN

53

ITALY

71

ZIMBABWE

53

JORDAN

72

54

KENYA

MEDITERRANEANSEA OPERATIONS54

KYRGYZSTAN

72

55

LEBANON55

LIBERIAMIGRANTSUPPORT
EAST EUROPE

56

LIBYA

73

OTHER
COUNTRIES

56

MADAGASCAR73

57

MALAWI

TRANSVERSALACTIVITIESInternational Financial Report 2016 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2016

Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2016. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note
1.6 to the Financial Statements.

OBJECTIVES AND POLICIESMSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2016, near 7,700 health professionals, logistics specialists andadministrative staff of all nationalities left on field assignments to join
more than 32,000 locally hired staff working in medical programmesin over 71 countries.

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

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

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

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

PRESIDENT’S REPORTPRESIDENT’S REPORT
Almost one-third of Médecins Sans Frontières (MSF) projects in 2016 werededicated to providing assistance to populations caught in wars, such as in Yemen,South Sudan, Afghanistan, Iraq, Nigeria and Syria. MSF also provided assistanceto people on the move, fleeing repression, poverty or violence, and in manycases subject to new forms of violence, exploitation or danger as countries closed
options for safe and legal routes. Our teams responded to other emergencies
caused by epidemics and natural disasters and provided care and improved
treatment for patients with diseases such as tuberculosis (TB) and HIV.
People in conflict
In many conflict zones, civilians and civilian infrastructure – including medical
facilities – came under indiscriminate or targeted attacks. Millions of people had
to flee their homes, sometimes multiple times. Our teams provided assistanceto those caught in conflict and fleeing. They cared for pregnant women andnewborns, treated the wounded and people with medical emergencies, managed
chronic illnesses and responded to disease outbreaks, notably through vaccination
campaigns. MSF also worked to meet other vital needs, such as for drinking waterand essential relief items. From Lebanon to Tanzania, MSF teams mobilised toassist hundreds of thousands of people who have fled violence and conflict toother countries in search of safety.
In Nigeria, the armed conflict between Boko Haram and the Nigerian military
displaced an estimated 1.8 million people in Borno State alone, with many
communities cut off from the rest of the country for extended periods of time
due to the conflict. In June, with only limited access due to widespread insecurity,
MSF teams discovered shocking situations in villages such as Bama, where twoout of 10 children under five were at risk of death due to malnutrition. Thousandsof people regrouped in different villages were entirely reliant on aid. By the endof the year, the humanitarian situation had improved in areas that were still
accessible. However, the widespread insecurity and military restrictions presented
a significant challenge to MSF and other humanitarian actors: the number ofpeople in need of lifesaving assistance in inaccessible areas is unknown.

21,600 people from boats in distress in the Mediterranean. Our teams also
recovered the bodies of people who drowned or were asphyxiated, crushed by theweight of hundreds of others.
With no safe and legal alternatives to reach Europe, almost all those rescued
passed through Libya in search of assistance and protection. They described
horrific suffering at the hands of smugglers, armed groups and individuals who
exploited the desperation of those fleeing conflict, persecution or poverty.
In June, three months after the signing of the EU-Turkey deal, MSF announced it
would no longer accept funds from the EU or EU Member States, in opposition totheir damaging deterrence policies and continued attempts to push people andtheir suffering away from European shores.
In July, MSF began to run clinics in and around Tripoli, the Libyan capital, at someof the detention facilities established to lock up people on the move. Our teams
witnessed catastrophic and inhumane living conditions.
In Central America, people from Honduras, Guatemala and El Salvador fleeing
violence in their home countries were revictimised during their journey throughMexico to the United States. Of all MSF medical consultations in the migrant/
refugee programmes in Mexico, a quarter of patients had been subjected tophysical injuries and intentional trauma that occurred in transit. Patients reported
that the perpetrators of violence included members of gangs and other criminalorganisations, as well as members of the Mexican security forces – the very people
responsible for their protection. These populations lack comprehensive access to
medical care and suffer the consequences of aggressive deportation policies that
disregard their need for assistance and protection.

The armed conflict in Nigeria took on a regional dimension in the Lake ChadBasin, expanding across borders to Cameroon, Chad and Niger, with directconsequences for civilian populations. The crisis aggravated an already diresituation in a region suffering from poverty, food insecurity, recurring outbreaks of
disease and almost non-existent health systems. MSF teams stepped up medical
and humanitarian assistance in Chad, Cameroon and Niger for people fleeing
Nigeria, as well as for local and displaced populations affected by the crisis.

Infectious diseases: response and innovation
The landscape of humanitarian medicine is constantly evolving, requiring MSF tokeep pace with change. Adapting tools and approaches to ensure high-quality
patient care is central to MSF’s work. In Niger, MSF participated in a clinical trial
in the Maradi region to establish the efficacy of the new vaccine against rotavirus
infection. The infection is the leading cause of severe diarrhoea in children, which kills
an estimated 1,300 globally every day. These deaths primarily occur in sub-SaharanAfrica, where communities in remote areas have limited access to health services. The
new vaccine is heat stable and does not require refrigeration, making it better adapted
for populations most vulnerable to the disease. Following the 2014-2015 West Africa
Ebola outbreak, MSF contributed to the development of a vaccine with potential tohelp prevent the spread of the Zaire strain of Ebola during future outbreaks.

In South Sudan in July, intense fighting erupted between government andopposition forces in the capital, Juba. MSF opened clinics to provide emergency
treatment for patients with gunshot wounds and injuries, as well as ongoinghealthcare for conditions such as malnutrition, malaria and diarrhoea. Between
August and December, we intensified our response to help South Sudanese
refugees as the number of people fleeing violence increased, with hundreds ofthousands arriving in Uganda, as well as Ethiopia and Sudan.

A new cholera control strategy using a single-dose oral vaccine was found to beeffective by MSF teams against outbreaks in Juba and was replicated in Lusaka,
Zambia in April. Over 423,000 people were vaccinated against the disease, thelargest cholera vaccination campaign ever undertaken during an outbreak. In the
Democratic Republic of Congo (DRC), MSF vaccinated more than a million people
against yellow fever. This required the daily organisation of 100 teams of 16 staff
and a fleet of 65 vehicles carrying 4,000 ice packs and coolers.

In areas hit by violence, adapted solutions have to be found. In South Sudan, toensure continuity of care during instability for patients receiving HIV antiretroviraltreatment, three-month emergency patient kits were prepared and distributed in
the event of imminent displacement.

When conflict disrupts health systems, infectious disease outbreaks can become
more frequent and more devastating in their impact. Prevention and control
strategies were part of our response in conflict settings too, such as in Nigeria,
Yemen, Central African Republic, South Sudan and Syria.

In Syria, MSF medical activities continued to be significantly constrained due toinsecurity in opposition areas and lack of authorisation by the Syrian government.
MSF operated six medical structures in northern Syria in 2016. In inaccessible zones,
such as besieged areas, our teams provided distance support to medical networks
inside the country, through training, technical support and donations to medical
facilities. This remains an extraordinary approach for MSF, made necessary bypeople’s extreme level of need and suffering and our lack of direct access. The levelof violence, and need, and lack of assistance led to sustained public communications
by MSF through the testimonies of Syrian medical staff we supported, particularly in
East Aleppo city and in besieged areas around Damascus.

Vaccination campaigns are one of the most effective ways to prevent and respondto epidemics but are only possible if vaccines are available at affordable prices.
Pneumonia remains the leading cause of death in children under five, and the highprice of the pneumococcal conjugate vaccine (PCV) places it out of reach for many
developing countries. In Greece, for example, MSF paid US$68 per dose of PCV– 20 times more than the lowest global price – to ensure protection for refugee
children. MSF had long urged Pfizer and GlaxoSmithKline (GSK) – the only two
manufacturers of the vaccine – to offer the lowest global price to humanitarianorganisations. In 2016, thanks to nearly half a million supporters who participatedin MSF’s A Fair Shot campaign, both companies agreed to lower the price of thevaccine for children caught in humanitarian emergencies.

Following the closure of the border between Syria and Jordan in June, around 75,000
Syrians were left stranded in the Berm/Rukban area. MSF teams and other aid actors
were no longer able to reach the population. The border closures also prevented
people from seeking assistance and protection outside Syria, a situation that isemblematic of a growing, pervasive reality across war zones, particularly in Syria.
In Yemen, indiscriminate attacks against civilians and civilian infrastructure had
a devastating impact on a country that was already one of the poorest in theregion. To address the lack of healthcare and treat the increasing number of war
victims, MSF scaled up its activities, making the response in Yemen our largest in
the Middle East in 2016. MSF teams directly provided healthcare to patients in
12 hospitals and supported at least 18 other facilities. On 15 August, an airstrike
on Abs hospital in northern Yemen killed 19 people, including an MSF staff
member, and wounded 24. MSF withdrew its staff from six hospitals in the northof the country following the airstrike, but continued to support the facilities. MSF
resumed activities in northern Yemen in November 2016.
In May, the United Nations Security Council unanimously adopted Resolution
2286, condemning attacks on medical facilities and pledging to protect staff
and patients in conflict settings. Yet airstrikes and shelling against healthfacilities continued, often by military coalitions acting with the direct or indirect
involvement of Security Council members France, Russia, UK and USA. In 2016,
34 different health structures managed or supported by MSF were attacked in thisway in Syria and Yemen.
Treacherous transit routes
The number of people crossing by sea to Italy increased from 153,000 in 2015
to over 180,000 in 2016. At least 5,000 men, women and children died while
attempting the journey. MSF teams aboard three search and rescue vessels rescued

MSF remains the largest non-government provider of TB treatment worldwide. In
2016, our teams treated over 2,000 patients for drug-resistant forms of the disease.
MSF is contributing to clinical trials, initiated in 2016, aimed at establishing evidence
on the safety and efficacy of the new TB drugs bedaquiline and delamanid. The trials
aim to determine if these two drugs, used in a variety of novel combinations, aremore effective or simpler than existing regimens, and if patients experience fewerside effects. If successful, these clinical trials could revolutionise treatment of drugresistant TB, provided that the drugs are made accessible to patients in need.
MSF’s work to deliver free, lifesaving medical care where it is needed most is only
possible thanks to the vital, ongoing commitment of our supporters. We extend
our sincere gratitude to you all and pay tribute to the tens of thousands of MSF
staff who delivered healthcare to patients in 71 countries in 2016. We also takethis opportunity to remember our MSF colleagues who lost their lives while on
mission. Our teams remain actively committed to finding and bringing to safety
our three colleagues abducted in the DRC in 2013. Philippe, Richard and Romy:
our thoughts are with you, your friends and your families.

Dr Joanne Liu
International President

Jérôme Oberreit
Secretary General
International Financial Report 2016 5

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2016

PROGRAMME EXPENDITURE

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the audited Financial
Statements of the 21 institutional members under the MSF International
statutes (Australia, Austria, Belgium, Brazil, Canada, Denmark, France,
Germany, Greece, Holland, Hong Kong, Italy, Japan, Luxembourg,
Norway, South Africa, Spain, Sweden, Switzerland, the United Kingdom
and the United States), together with the Financial Statements of theoffices in Argentina, the Czech Republic, Republic of Korea, India andIreland), satellite organisations (MSF Supply, MSF Logistique, Epicentre,
Fondation MSF, Etat d’Urgence Production, SCI MSF, SCI Sabin, Fondation
MSF Belgique, Ärzte Ohne Grenzen Foundation and MSF Enterprises
Limited,) and MSF International. The combined Financial Statements
provide a view of MSF’s work internationally and fulfill our commitment
to transparency and accountability.

Countries where we ran programmes with spending over 15 million
euros in 2016.

INCOME2016 saw an increase in income for MSF compared with 2015.
Total income was 1,516 million euros in 2016, an increase of
101 million euros over 2015. This was due mainly to the growthof income from our private donor base of 6.1 million individuals(5.7 million in 2015) which more than offset the 41 million
reduction in funding from public institutions. Private funding
provided 94.9% of MSF’s income in 2016 (92.1% in 2015).

EXPENDITURE
Total expenditure in 2016 was 1,459 million euros, an increase of
176 million euros over 2015. This expenditure can be broken
down into two main categories: social mission and other expenses.
The table below breaks down these categories still further.
In millions of e

2016

2015

Programmes

989

872

Headquarters programme support

169

135

Témoignage / awareness - raising

44

37

Other humanitarian activities

12

13

1,215

1,058

Fundraising

172

164

Management and generaladministration

72

61

Total other expenses

244

225

1,459

1,283

Total social mission

Total

In millions of e

2016

2015

Democratic Republic of Congo

110

100

South Sudan

87

82

Central African Republic

60

53

Yemen

60

38

Iraq

42

31

Haiti

42

32

Syria

39

18

Nigeria39

17

Ethiopia

29

27

Niger

26

28

Greece25

1Afghanistan

25

27

Kenya

24

22

Pakistan

23

20

Chad

23

20

Lebanon21

27

Myanmar / Burma

20

16

Jordan16

13

Cameroon

15

12

Other Countries with spending
under 15 million euros

263

287

Total

989

872

Those countries listed separately above accounted for 73% of MSF’s
2016 programme expenditure (2015: 74% - percentage based on the2015 list).

RESULT FOR THE YEAR AND RESERVES POLICY
The result for 2016, after adjusting for exchange gains/losses, showsa surplus of 69 million euros (surplus 164 million euros for 2015).
MSF has a reserves policy, at an international level, of holding
retained earnings to cover working capital needs, buffer, investment,
and emergency. The level of reserves as at 31 December 2016 equates
to approximately 9.2 months (10.5 months for 2015) of the year’s
activity (see Note 3.14).

The result of the above is that, in 2016 83% of MSF’s total expenditure
was spent on social mission and 17% on other expenses (2015 82% and
18% respectively).

Yvan Legris
International Treasurer

6 Médecins Sans Frontières

AUDITORS’ REPORT

AUDITORS’ REPORT
Ernst & Young Ltd

KPMG SA

59, route de Chancy
1213 Lancy-Geneva

111, rue de Lyon
1203 Geneva

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

We have audited the combined financial statements of Médecins Sans Frontières International, on pages 8 to 37, which
comprise the statement of financial position, the statement of financial activities, statement of changes in funds, statementof cash flows and notes for the year ended 31 December, 2016.
International Board’s Responsibility for the Combined Financial Statements
The International Board is responsible for the preparation of these combined financial statements in accordance withthe accounting policies set out in the notes to the combined financial statements. This responsibility includes designing,
implementing and maintaining an internal control system relevant to the preparation of combined financial statementsthat are free from material misstatement, whether due to fraud or error. The International Board is further responsible
for selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in thecircumstances.
Joint Auditors’ Responsibility
Our responsibility is to express an opinion on these combined financial statements based on our audit. We conducted our
audit in accordance with Swiss Auditing Standards. Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the combined financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks
of material misstatement of the combined financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation of the combined financial statements
in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the entity’s internal control system. An audit also includes evaluating the appropriatenessof accounting policies used and the reasonableness of accounting estimates made by the International Board, as well as
evaluating the overall presentation of the combined financial statements. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the combined financial statements of Médecins Sans Frontières International for the year ended 31
December, 2016 give a true and fair view of the combined financial statements with the accounting policies set out in
Note 1 to the combined financial statements.

Ernst & Young Ltd

Laurent Bludzien
Licensed Audit Expert
Auditor in Charge

KPMG SA

Anne-Céline Bosviel
ACCA

Pierre Henri Pingeon
Licensed Audit Expert
Auditor in Charge

Olivier de Luca
Licensed Audit Expert

Geneva, 24 May 2017

International Financial Report 2016 7

A mother at the MSF clinic inside the UN Protection of
Civilians camp for displaced people in Malakal, South Sudan.
© Fabio Basone/MSF

COMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2016

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2016

2015

Individuals

2.1.1 / 4.2.1

1,171,272

62,565

1,233,837

1,095,046

Private institutions

2.1.1 / 4.2.1

133,591

70,919204,510

208,577

1,304,863

133,484

1,438,346

1,303,623

Private income
Public institutional income

2.1.2 / 4.2.2

1,709

52,28853,997

94,634

Other income

2.1.3 / 4.2.1

22,624

1,331

23,95517,081

1,329,299

187,000

1,516,299

1,415,338

IncomeProgrammes

2.2.3 / 4.2.3

845,503

143,882

989,385

872,248

Programme support

2.2.4

150,816

19,734

170,550

134,811

Awareness raising

2.2.5

44,517617

45,13437,244

Other humanitarian activities

2.2.6

12,29715

12,311

13,314

1,053,133

164,248

1,217,381

1,057,618

Social mission
Fundraising

2.2.7

171,778

1,867

173,645

163,812

Management and general administration

2.2.8

67,220599

67,81961,320

-

-

-

9

2

-

2

2

239,000

2,466

241,466

225,142

1,292,133

166,714

1,458,847

1,282,760

14,368-2,992

11,375

5,694

51,431

17,396

68,828138,272

Extraordinary expenses
Income tax

2.2.9

Other expenses
Expenditure
Net exchange gains / (losses)
unrealised and realised

2.2.10Surplus
Details of Personnel expenses are presented in Note 2.2.2

International Financial Report 2016 9

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2016

2015

Cash and cash equivalents

3.1

1,001,121

1,024,744

Inventories

3.2

53,22041,200Grants receivable

3.3

25,68333,984Contributions receivable

3.4

63,303

42,667

Other receivables

3.5

56,53242,888Other assets

3.6

23,897

15,095

1,223,756

1,200,578

Current assets
Financial assets

3.7

33,46826,843

Property, plant and equipment

3.8

183,142

61,212Intangible assets

3.8

12,25910,852

228,870

98,907

1,452,625

1,299,485-13

Non-current assets
AssetsOverdrafts
Deferred income

3.9

13,60525,226

Accounts payable and accrued expenses

3.10

134,331

116,487

Financial debts

3.12

5,873

5,647

Provisions

3.13

17,981

12,103

171,789

159,475

Current liabilities
Deferred income

3.9

81

6,221

Accrued expenses

3.10

317

676

Financial debts

3.12

65,890968

Provisions

3.13

907

792

67,1958,657

238,984

168,132

35,895

15,589

Capital for foundations

3,370

2,715

Translation reserves

66,93653,287

Unrestricted funds

1,107,440

1,059,762

1,213,641

1,131,353

1,452,625

1,299,485

Non-current liabilities
Liabilities

Restricted funds

Organisational capital

Funds
Liabilities and funds

10 Médecins Sans Frontières

3.14

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN FUNDS
In thousands of e

Impact of
Change in exchange
Surplus /subscribed rate on
Deficitcapitalhistorical
value

2016

2015
Swiss
Notes
GAAP
RPC

Restricted funds

3.14

15,589-17,396

-

3.14

2,715
53,287
1,059,762-

51,431

1,131,353-

68,828Changes inaccounting
policies

Other
movements

2016

-

2,910

35,895687-

13,649--32-3,754

3,370
66,936
1,107,440

687

13,649-876

1,213,641

Organisational capital
Capital for foundations
Translation reserves
Unrestricted funds
Total funds

In thousands of e

Impact of
Change in exchange
Surplus /subscribed rate on
Deficitcapitalhistorical
value

Other
movements

2015
Swiss
GAAP
RPC

2015

2014
Notes MSF
GAAP

Restricted funds

3.14

3,168

35,164-29,201

-

2,734

3,724

15,5893.14

1,944
22,542
851,649

31,417

167,472

771-

30,745
-

9,223

2,715
53,287
1,059,762

879,30266,581

138,272771

33,47912,9481,131,353

Changes inaccounting
policies

Organisational capital
Capital for foundations
Translation reserves
Unrestricted funds
Total funds

2014 closing is under MSF GAAP and all changes resulting from the conversion to Swiss GAAP RPC are presented under the column “Changes inaccounting policies”.

International Financial Report 2016 11

COMBINED FINANCIAL STATEMENTS

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

2016

2015

1,421,655

1,300,575

1,438,346

1,303,623

-167

-53

Variation in working capital requirements-16,524-2,995

Change in receivables from private donors-10,148-2,342

Change in deferred income on private grants-5,537

-653

-839

-

46,884

92,61953,997

94,634

1. Cash flows from private donors
Private income
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities

Change in unspent donor - designated / restricted funds

2. Cash flows from public institutional agencies
Public institutional income
Variation in working capital requirements-7,113-2,015

Change in public institutional assets

22,655-27,897

Change in public institutional liabilities-29,768

25,882-1,430,543-1,245,259

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

23,95517,081-1,217,381-1,057,618-241,466-225,142

-

-

-33

10

Depreciation, amortisation, provisions

29,773

11,849

Write - off of non - current assets

1,120

1,607

Permanently restricted contributions and income

Proceeds on disposals of non-currents assets
Investment subsidies as income
Gains resulting from financial assets and debts

-

-

-59

-59

11,375

5,694

Variation in working capital requirements
Change in other receivables and current assets
Change in other current liabilities

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

12 Médecins Sans Frontières-52,520-9,18014,691

10,49937,996

147,935

COMBINED FINANCIAL STATEMENTS

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

2016

2015

-138,507
59-15,810
59

1,753

650

-136,695-15,101

Net cash provided by financing activities ( C )64,3441,141

Effect of exchange rate fluctuations ( D )10,74633,743

CHANGE IN CASH AND CASH EQUIVALENTS ( A+B+C+D )-23,609167,718

OPENING CASH AND CASH EQUIVALENTS ( E )1,024,732

857,007

CLOSING CASH AND CASH EQUIVALENTS ( A+B+C+D+E )1,001,121

1,024,725

Investments in non - current assets
Investment subsidies as income
Change in investment subsidies liabilities
Net cash used for investing activities ( B )CASH FLOWS FROM FINANCING ACTIVITIESInternational Financial Report 2016 13

MSF medical staff check passengers aboard the MV Aquarius
search and rescue boat, shortly before arriving in Italy.
© Kevin McElvaney

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2016

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF REPORTING
1.1 BASIS OF PREPARATION
These Financial Statements are based on a combination. A combination aggregates the Financial Statements of several separate
entities which are not inter-related by investments into a single group, whereas a consolidation collates different affiliates of asingle parent entity in its Financial Statements. All entities are combined following the combination method under 1.2. These
were approved by the International Board of MSF on the 24 May 2017.

1.2 BASIS OF COMBINATION
Equity accumulation
Since the first combination of an entity does not result from the purchase of shares, combined equity represents the aggregatedequity capital and other equity of the combined entities. Investments between combined entities are eliminated against equity.
Initial measurement of the combined entities’ assets and liabilities
Since the first combination of an entity does not result from the purchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. The assets and liabilities of each combined entity are initially measured at net book value,
based on the Swiss Generally Accepted Accounting Principles and all transactions between inter-companies have been eliminated.
Scope of combination
The following entities’ results have been included based on the specific method described in this disclosure:
MSF Australia

1–9 Glebe Point Road Glebe NSW 2037 Australia

MSF Austria

Taborstraße 10 A-1020 Vienna Austria

MSF Belgium

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

MSF Canada

720 Spadina Avenue, Suite 402 Toronto, Ontario M5S 2T9 Canada

MSF Czech Republic

Lékari bez hranic, o.p.s Seifertova 555/47, 130 00 Praha 3 – Žižkov Czech

MSF Denmark

Dronningensgade 68, 3. DK-1420 København Denmark

MSF France

8, rue Saint Sabin 75011 Paris France

MSF Germany

Am Köllnischen Park 1 10179 Berlin Germany

MSF Greece

15 Xenias St. 115 27 Athens Greece

MSF Holland

Plantage Middenlaan 14 1018 DD Amsterdam Netherlands

MSF Hong Kong

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

MSF Ireland

9–11 Upper Baggot Street Dublin 4 Ireland

MSF Italy

Via Magenta 5 00185 Rome Italy

MSF International

78 rue de Lausanne Case Postale 116, CH-1211 Geneva 21 Switzerland

MSF Japan

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

3 Rue du Domaine de la Fontaine 33700 Mérignac France

MSF Luxembourg

68, rue de Gasperich L-1617 Luxembourg

MSF Norway

Hausmannsgate 6 0186 Oslo Norway

MSF South Africa

Orion Building 3rd floor 49 Jorissen Street Braamfontein 2017 Johannesburg South Africa

MSF Spain

Nou de la Rambla 26 08001 Barcelona Spain

MSF Supply

Chée de Vilvorde/Vilvoordsestweg 140 1120 Neder-Over-Heembeek Belgium

MSF Sweden

Fredsborgsgatan 24 4 trappor Box 47021 100 74 Stockholm Sweden

MSF Switzerland

Rue de Lausanne 78. Case postale 1016, 1211 Genève 1. Switzerland.

MSF UK

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

MSF USA

333 7th Avenue 2nd Floor New York NY 10001-5004 USA

Epicentre

8, rue Saint Sabin 75011 Paris France

EUP8, rue Saint Sabin 75011 Paris France

Fondation MSF

8, rue Saint Sabin 75011 Paris France

SCI MSF8, rue Saint Sabin 75011 Paris France

SCI Sabin

8, rue Saint Sabin 75011 Paris FranceÄrzte Ohne Grenzen Foundation

Am Köllnischen Park 1 10179 Berlin Germany

MSF Brazil

Rua do Catete, 84 Catete Rio de Janeiro, CEP 22220-000 Brazil

MSF South Korea

5 Floor Joy Tower B/D 7 Teheran Road 37-gil Gangnam-gu Seoul 135-915 South Korea

MSF Argentina

Av. Santa Fe 4559 C1425BHH. Ciudad de Buenos Aires. Argentina

MSF India

AISF Building 1st & 2nd Floor Amar Colony, Lajpat Nagar IV New Delhi 110024 India

Fondation MSF Belgique

Rue de l’Arbre Bénit 46, 1050 Brussels Belgium

International Financial Report 2016 15

NOTES TO THE FINANCIAL STATEMENTS

Subsequent measurement of the combined entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowancesand reversals contribute to the combined surplus or deficit.

1.6 CHANGE IN ACCOUNTING POLICIESAND DISCLOSURESIn 2016, MSF fully adopted the Swiss Generally Accepted Accounting
Principles (Swiss GAAP RPC accounting framework, including Swiss GAAP
RPC 21 specific to Not for Profit Organisations). Previously, the combined
financial statements of MSF were prepared in accordance with MSF
accounting policies, a special purpose accounting framework.

The combined Financial Statements comprise the:- Statement of Financial Activities- Statement of Financial Position- Statement of Changes in Funds- Statement of Cash Flows- Notes to the Financial Statements

Swiss GAAP RPC has been applied retrospectively and the comparative
figures have been restated.

1.3 RELATED PARTIES

From 2016, MSF has also changed its accounting principles related to theincome recognition (grants, legacies and bequests). Expenses allocation
policy has been changed in order to improve transparency and theinternal and external accountability of MSF.

All the entities disclosed above are related parties, as well as theInternational Board members disclosed under the note 5.3.4.2
Renumeration of Directors and Managers.

1.4 BASIS OF PRESENTATIONThe combined Financial Statements have been prepared in accordancewith and comply with the articles of the association MSF International,
and the Swiss generally accepted accounting principles (Swiss GAAP
RPC, including Swiss GAAP RPC 21). As MSF presents combined
accounts, Swiss GAAP RPC30 is not applicable. However those accounts
have been inspired by Swiss GAAP RPC30 for presentation anddisclosures in order to comply with group requirements.
The Financial Statements are presented in euros, rounded to thenearest thousand. They are prepared in accordance with the historicalcost convention.
The Financial Statements have been prepared and presented
according to the principles of accruals, matching, going concern,
consistency and prudence.

The final financial impact of first adoption to Swiss GAAP RPC is as follows:- Changes in 2015 Surplus: -28,479 thousand euros- Changes in 2015 restricted funds: +12,332 thousand euros- Changes in 2015 unrestricted funds: +28,505 thousand euros

1.7 FINANCIAL RISK MANAGEMENT
Due to the nature of its activities, MSF might be exposed to financial
market risk - including foreign currency risk, interest rate risk, credit risk
and liquidity risk.
Risk management is conducted by each MSF entity Board of Directors.
Risks are assessed in collaboration with the operating units and any
mitigation measure is decided and implemented under the regularsupervision of each entity Board of Directors.

Figures are rounded and therefore may vary slightly from theamounts presented in other documents. Rounding differences may
exist within summations.

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.

1.5 FUNCTIONAL AND
PRESENTATION CURRENCYInterest rate risk
There is no interest rate risk for MSF since all long-term loans are at
fixed rates.

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

Closing rate

Closing rate

Average rate

Average rate

2016

2015

2016

2015

ARS

16.71

14.20

16.70

10.26

AUD

1.46

1.49

1.49

1.48

BRL

3.43

4.31

3.86

3.70

CAD

1.42

1.51

1.47

1.42

CHF

1.07

1.08

1.09

1.07

CZK

27.02

27.02

27.03

27.28

DKK

7.43

7.46

7.45

7.46

EUR

1.00

1.00

1.00

1.00

GBP

0.86

0.73

0.82

0.73

HKD

8.18

8.44

8.59

8.60

INR

71.59

72.02

74.37

71.20

JPY

123.40131.07120.20134.31KRW

1,269.36

1,280.78

1,284.18

1,256.54

NOK

9.09

9.60

9.29

8.95

SEK

9.55

9.19

9.47

9.35

USD

1.05

1.09

1.11

1.11

ZAR

14.46

16.95

16.26

14.17

16 Médecins Sans Frontières

Credit risk
MSF prioritises the security of its cash and cash equivalents. Investments
are generally held in liquid securities, and in banks of high credit rating.
The receivables are mostly from governments with high credit ratings,
where credit risk is low. Other positions are not material, or are coveredby provisions. Investments are allowed only in liquid securities and onlywith counterparties that have a high credit rating. At year-end, there wereno significant concentrations of credit risk.
Liquidity risk
Due to the nature of MSF’s funding, together with its reserves policy that
ensures a sufficient level of liquidity for its operations at all times, theliquidity risk is insignificant.
Contingent assets
Contingent assets (assets with no sufficient reliable estimate is possible)
in MSF are mainly build up of legacies and bequests expected at yearend but not yet legally transferred. Their best estimate value is 28,407
thousand euros in 2016 and 23,593 thousand euros in 2015.

NOTES TO THE FINANCIAL STATEMENTS

2 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
2.1 INCOME
2.1.1 PRIVATE INCOME
In thousands of e

Income from individuals includes:

Donations
Legacies and bequests
Membership fees
Income from individuals

2016

2015

1,023,962

947,418

209,622

147,386255

242

1,233,838

1,095,046
In thousands of e

Income from private institutions comes from the following sources:

2016

2015

Companies

78,172

72,196

Trusts and foundations

86,39185,842Lottery and special events

35,502

45,692

Joint appeals

1,067

1,751

Other private institutions

3,377

3,097

204,510

208,577

Income from private institutions

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

2016

2015

ECHO and EU institutions

4,991

18,894

EU governments

22,35936,742

Non-EU governments

7,561

13,375

American governments

2,422

9,693

Asian governments

943

1,739

Other governments

15,623

14,109100

83

53,997

94,634UN institutions
Public institutional income

2.1.3 OTHER INCOME

In thousands of e

2016

2015

4,524

8

625

575

Equipment and services sold to other organisations

9,160

10,580

Other revenues

9,646

5,917

Other income

23,95517,081

Interest / investment income
MerchandisingInternational Financial Report 2016 17

NOTES TO THE FINANCIAL STATEMENTS

MSF’s income comprises contributions from public generosityand public institutional bodies, as well as revenues from otheractivities. Private income is donated by individuals and privateorganisations (companies, trusts and foundations, and other nonprofit organisations). Public institutional income represents grants (i.e.
contributions based on contracts for specific projects), subsidies anddonations received from or pledged directly by public institutional
bodies, such as governments or agencies. Income from other activities
is mainly from merchandising, equipment and services provided toother organisations, and financial transactions.
Restrictions
Income is considered as restricted only when subject to a donorimposed 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 relate to purpose (country, programmeor activity), time or other specific wishes (e.g. vaccines). Funds
received for ‘emergencies’ are treated as restricted if the emergency
is explicitly specified by the donor or can be inferred from thecircumstances, but are otherwise regarded as unrestricted, as theprovision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted
for their full amount and the donation is considered to be an allocatedfund. Allocated funds that have not been used at the end of the year
are presented in a separate section of the balance sheet. Grants arereported as restricted income for the allowable expenses incurred in thecurrent year.
Donations
Donations are based on non-reciprocal transfers of cash or other assets,
or cancellation of liabilities. They are recognised as income upon receipt.
Legacies and bequests
Legacies and bequests are accounted for at their best estimated amountwhen legally transferred to MSF. The financial impact of the migration
to Swiss GAAP RPC in the income is 30,383 thousand euros.
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.

18 Médecins Sans Frontières

2.1.4 IN-KIND DONATIONS AND SERVICES
Occasionally, MSF receives donations in kind, primarily in the form of
the free use of goods or services (drugs and medical equipments inthe field, and consultancies and travel miles in headquarters). These
contributions in kind are not stated in the operating account, but
an estimation of the value of these goods is presented below. The
contributions are valued on the basis of the donation certificate or
the contract entered into with the donor. The act of volunteering towork in MSF’s humanitarian projects is not recorded in the accounts.
This contribution represents one of the bases of the MSF Charterand principles. The Swiss GAAP RPC regulation involves that in-kind
donations of good and services are not recognised as income in theStatement of Financial Activities, and are valued at the fair market valueof the donation received.
The total value of the goods and services received in 2015 and 2016 isestimated as:
In thousands of e

2016

2015

Headquarters

10,6794,163

Field Programme expenses

2,588

7,309

13,266

11,472In-kind donations and services

NOTES TO THE FINANCIAL STATEMENTS

2.2 EXPENDITURE
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Programme
support

Programmes

In thousands of e

Otherhumanitarian
activities

Awarenessraising

Total social
mission

Personnel costs

458,572

107,801

22,474946

589,793

Travel and transportation

148,219

9,106

2,086

1,664

161,075

Medical and nutrition

186,900

89

-

3,926

190,914

Logistics and sanitation

64,440

883

-

869

66,191

Professional services

10,293

7,260

2,924

8

20,485

Communications

16,574

894

1,343

6

18,817

Publications

-

370

4,610

164

5,145

Promotional expenses

-

484

4,068

125

4,678

75,552

6,266

1,576

148

83,542

Office expenses
Taxes

1,931

177

47

-

2,155

Private grants

15,210

1,484

342

4,084

21,120

-

249

-

-

249
2,228

Public institutional grants
Financial expenses

2,002

137

90

-

Depreciation

1,209

1,648

584

10

3,451

Others

8,484

7,477

179

1

16,141

989,385

144,325

40,323

11,951

1,185,984

TOTAL BEFORE OVERHEADSOverhead allocation
TOTAL AFTER OVERHEADS ALLOCATION-

26,2254,811

361

31,396989,385

170,550

45,134

12,311

1,217,381

SOCIAL MISSION AND
OTHER EXPENSES TOTALOTHER EXPENSES
Fundraising

Management
and generaladministration

Personnel costs

40,83238,483--79,315

Travel and transportation

2,271

3,165

-

-

5,436

Nature of expenses

Extraordinary
expenses

Incometax

Total otherexpenses

Overheads

2016

2015

15,858684,966

582,829514

167,025

161,884

Medical and nutrition

-

-

-

-

-

-

190,915

168,808

Logistics and sanitation

-

-

-

-

-

13

66,204

66,11024,540

8,582

-

-

33,122

4,253

57,86047,392

Professional services
Communications

14,167640--

14,806

1,747

35,37034,011

Publications

12,868526--

13,394165

18,704

16,247

Promotional expenses

63,073335--

63,408302

68,38765,223

Office expenses

3,758

3,083

-

-

6,841

18,078108,461

100,862

279

370

-

2

651

499

3,305

3,471

-

27

-

-

27

-

21,147

10,404

Taxes
Private grants

-

-

-

-

-

-

249

320

3,264

1,172

-

-

4,435

346

7,010

5,362

Depreciation

788

1,131

-

-

1,920

5,141

10,511

9,593

Others

663

1,110

-

-

1,773

819

18,733

10,245

166,504

58,623-2

225,129

47,733

1,458,847

1,282,760

7,141

9,196

-

-

16,337-47,733--

173,645

67,819-2

241,466-

1,458,847

1,282,760

Public institutional grants
Financial expenses

TOTAL BEFOREOVERHEADSOverhead allocation
TOTAL AFTEROVERHEADSALLOCATION

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

International Financial Report 2016 19

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Personnel
Personnel costs:
costs: Field Employees in theInternational
Headquarters
Staff

Personnel
costs: Field Consultants &field support

Personnel
costs: Field National staff

2016

2015

Programmes-

163,591

294,986-6

458,572

389,107

Programme support abroad

-

1,285

1,804

-

3,089

-

104,712---

104,712

96,649

Access Campaign

3,811

-

-

-

3,811

3,522

Awareness-raising

18,663---

18,663

16,705

Other humanitarian
activities

946

-

-

-

946

939

Private fundraising

39,697---

39,69738,312Public institutional
fundraising

1,136

-

-

-

1,136

-

Management, general andadministration

38,483---38,48337,595

Overheads

15,858---15,858-223,305

164,876

296,790-6

684,966

582,829

Headquarters programme
supportTOTAL
Personnel expenses

2.2.3 PROGRAMME EXPENSES BY NATURE AND CONTINENT

Asia
e299,376

Europee51,213

Americae50,837

20 Médecins Sans Frontières

Africae561,342

Oceaniae4,284NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND CONTINENT (CONTINUED)
In thousands of e

AfricaAmerica

Asia

EuropeOceania

Unallocated

2016

2015

Personnel costs

261,415

27,230135,458

22,291

2,363

9,815

458,572

389,107

Travel and transportation

97,8497,274

29,517

5,472

617

7,490

148,219

145,379

Medical and nutrition

91,071

6,460

79,164

6,755

523

2,925

186,900

164,110

Logistics and sanitation

38,6394,513

13,718

6,518

112

939

64,44064,491

Professional services

4,289

283

2,979

842

62

1,839

10,293

7,247

Communications

11,451

675

3,563

501

108

275

16,574

14,812

Office expenses

44,334

3,525

21,030

4,844

412

1,408

75,552

71,494

834

52

231

715

23

76

1,931

2,088

Private and public institutional grants

1,920

2

10,695

1,666

–

928

15,210

5,723

Financial expenses

1,418

39

477

53

10

5

2,002

1,429

Others

7,976

783

2,497

-549

53

-2,277

8,444

5,831

144

–

48

–

–

1,017

1,209

536

561,342

50,837299,376

49,106

4,284

24,441

989,385

872,248

Taxes

Depreciation
Programmes

Programme expenses represent expenses incurred in the field or by the headquarters on behalf of the field, as well as grants/donations awarded/given
to other organisations.
The details by sub-continents are presented below:
2016

2015

250,000

200,000

150,000

100,000

50,00040,00030,00020,00010,000

ro
Eu
rn

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a

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Ca

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As

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International Financial Report 2016 21

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 PROGRAMME SUPPORT

2.2.6 OTHER HUMANITARIAN ACTIVITIESProgramme support relates to expenses incurred in order to carry out
MSF humanitarian operations (e.g. project design, monitoring andevaluation, recruitment of international staff, activities designed to
improve the quality and the effectiveness of MSF operations).

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

2.2.5 AWARENESS-RAISING

2.2.7 FUNDRAISING

Awareness-raising activities comprise expenses incurred by MSF in an
educational manner in furtherance of its social mission. They represent thesituations where MSF acts as a witness and speaks out about the plightof the populations it serves through mobilisation of the international
community and by issuing information publicly in order to stir up
indignation, put pressure on responsible actors and stimulate action.

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

MSF’s Access Campaign is made up of a team of medical, legal, policy
and communications specialists. It pushes to lower the prices ofexisting drugs, vaccines and diagnostic tests; to stimulate research anddevelopment into new treatments for diseases that primarily affect thepoor; and to overcome other barriers that prevent patients getting thetreatment they need.
In thousands of e

2016

2015

Access Campaign

6,006

5,385

Awareness-raising

38,46031,859

Awareness - raising

44,46637,24422 Médecins Sans Frontières

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

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

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

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2016

2015

Short - term deposits

499,926

485,750

Cash at headquarters

448,177

504,187

Cash in the field

53,01834,8071,001,121

1,024,744

Cash and cash equivalents

MSF considers short-term deposits, cash at headquarters and cash in the field as cash and cash equivalents. Amounts are valued at fairvalue with any resulting 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 equivalents. Cash and cash equivalents maturity is at 90 days.

3.2 INVENTORIESIn thousands of e

Gross value

Provision

2016

2015

Medical and non-medical relief goods

49,892-1,40948,48340,694

Other inventories

4,737

–

4,737

506

54,629-1,40953,22041,200Inventories

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 expenses when transferred from the headquarters and satellites to the field, or when bought
locally. Appropriate inventory provisions are recorded based on stock usage, expiry date and any damage.

3.3 GRANTS RECEIVABLE

In thousands of e

Gross value
Grants receivable from private donors

Provision

2016

2015

3,413

-

3,413

5,652

22,270-22,27028,332

1,000

-

1,000

3,380

74

-

74

6,226

Non - EU governments

-

-

-

6,603

American governments

-

-

-

827

Other governments

21,145

21,145

9,270

UN institutions		

50

-

50

-

Grants receivable

25,683-25,68333,984

Grants receivable from public institutions
ECHO and EU institutions
EU governments

Grants receivable correspond to funds owed to MSF by third parties according to a formal agreement. They result from the differences between the
total amount of the grant and the funds received for each of these agreements. The financial impact of the migration to Swiss GAAP RPC in the grants
receivables is 13,730 thousand euros in 2015.

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2016, the outstanding commitment represents 63,303 thousand euros (2015: 42,667 thousand euros) and is expected tobe received within the following year.
Contributions receivable include donations sent by donors before year-end for which the corresponding cash has been collected by MSF in themonth following year-end. They are accounted for at their cost net of impairment.
There is no provision for contribution receivable stated at 31 December 2016.

International Financial Report 2016 23

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to services provided and goods sold to other organisations as well as to property received from legacies and bequests
not sold yet. At 31 December 2016, the committed outstanding amount to 56,532 thousand euros (2015: 42,888 thousand euros).
Legacies and bequests are accounted at their best-estimated value. The financial impact of the migration to Swiss GAAP RPC in the assets is
41,817 thousand euros in 2015. Other receivables and other assets are recorded at their fair value.
There is no provision for other receivable stated at 31 December 2016.

3.6 OTHER ASSETS
Other assets of 23,897 thousand euros (2015: 15,095 thousand euros) include mainly prepaid expenses.

3.7 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
Loans

In thousands of e

Provision

2016

2015

490

-

490

-

Long - term investments

28,751-

28,751

22,876

Other financial assets

4,314

-87

4,227

3,967

Financial assets

33,555-87

33,46826,843Financial assets are stated at acquisition cost less impairment. Changes in the value of current investments, other financial assets and long-term
investments are recorded in the Statement of Financial Activities.

3.8 INTANGIBLE ASSETS, PROPERTY, PLANT AND EQUIPMENT
Intangible assets are mainly composed of software and licenses.
Property, plant and equipment are mainly composed of the head offices of some entities.

2015 Additions

In thousands of e

Foreignexchange
gain / loss

Disposals

Othermovements

2016

Intangible assets - gross value

29,7396,040-1,314119

54

34,638Depreciation-18,887-3,689

259

-62

-

-22,379

Intangible assets

10,852

2,352-1,05657

54

12,259Land

14,97543,282-

14-

58,271

Buildings

42,59654,850

-28

1,968

-

99,386

Fixtures13,824

1,474

-565

25

13

14,771

Furniture

7,738

554

-149

49

-

8,191

Computers

15,153

2,069-1,642

109-

15,689Machinery and equipment

8,795

1,706

-23

93

-

10,570

Other tangible assets

1,883

22,870

-83

5

-13

24,662

104,963

126,804-2,4902,262-

231,540

Depreciation-43,751-6,770

2,425

-303

-

-48,398

Property, plant and equipment

61,212120,035

-64

1,960

-

183,142

Total Intangible assets and PPE

72,064

122,386-1,1202,017

54

195,402

Property, plant andequipment – gross value

Other tangible assets includes 22.3 million euros of "Building under construction" for MSF offices.

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e

2014 Additions

Foreignexchange
gain / loss

Disposals

Othermovements

2015

Intangible assets - gross value

26,6583,830-2,296438

1,109

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

2,009

-262

10

-18,887

Intangible assets

8,519

1,324

-287

176

1,120

10,852

Land

14,712

–

–

159

104

14,975

Buildings

40,682

189

-4

751

978

42,596

Fixtures11,019

2,269

-36

64

508

13,824

Furniture

6,810

738

-6

193

2

7,738

Computers

13,2943,350-1,731234

615,153

Machinery and equipment

7,655

985

-245

399

1

8,795

Other tangible assets

3,512

1,208

-3,370

1

531

1,883

Property, plant andequipment – gross value

97,684

8,739-5,392

1,800

2,132

104,963

Depreciation-39,659-5,565

4,071

-831

-1,767-43,751

Property, plant and equipment

58,025

3,174-1,321969

365

61,212

Total Intangible assets and PPE

66,544

4,498-1,607

1,145

1,484

72,064The intangible assets, property, plant and equipment held by MSF are considered to be fixed assets when they are held to be used for the activity, or foradministrative purposes, and when they are expected to be used over more than one year.
Intangible assets are recorded at cost (or historical value), net of accumulated amortisation and impairment losses. They are amortised on a straight-line
basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciated using the straight-line method
over their estimated useful lives, using the component approach. Land is not depreciated.
All assets are depreciated following the linear method. The depreciation length varies according to the type of asset:- 2 to 10 years depending on the country for the intangible assets,- 20 to 50 years for the buildings,- 5 to 15 years for the fixtures,- 3 to 25 years for the furniture,- 2 to 15 years for the computers- 3 to 5 years for machinery & equipment, and- 3 to 10 years for other tangible assets.
The acquisition cost of fixed assets used in the field for programme purposes, such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. This can be justified due to the instability of the contexts in which MSF operates andthe difficulty in determining, in a reliable way, their useful life and residual value. When an MSF section leaves a country, the remaining equipment isdonated to the Ministry of Health of the country or another non-governmental organisation still present in the country, and thus does not generate any
future economic benefit for MSF.

Finance leases
At 31 December 2016, the net value of capitalised leased assets stands at 3,425 thousand euros, and of capitalised lease obligations at
5,833 thousand euros (2015: 3,431 thousand and 6,324 thousand euros, respectively). The total reimbursements for the current year amountto 500 thousand euros, and the rent expenses to 639 thousand euros (2015: 23 thousand and 25 thousand euros, respectively).
Assets acquired under long-term finance leases are capitalised and recorded in the Statement of Financial Position. They are depreciated overthe estimated useful lives of the assets. The associated obligations are included in financial debts.
For the details on Capitalised lease obligations, refer to note 3.12 Financial debts.

International Financial Report 2016 25

NOTES TO THE FINANCIAL STATEMENTS

3.9 DEFERRED INCOME
In thousands of e

2016

2015

Deferred income on public institutional grants - Current

5,048

16,035

Deferred income on private grants - Current

5,148

6,553

188

138

3,221

2,500

13,60525,22680

2,081

Deferred income on private grants - Non-current

-

4,139

Other deferred income - Non-current

1-

Deferred income - Non Current

81

6,221

13,68531,446

Other deferred income - Current
Gross value of investment subsidies - Current
Deferred income - Current
Deferred income on public institutional grants - Non-current

Deferred income - TOTAL

Deferred income is the unspent restricted income received from public institutional and private grants that will be used in the future years. These
outstanding granted amounts at the accounting closure are recognised in the balance sheet. They are disclosed under short-term liabilities for thosethat will be spent in less than 1 year, and long-term liabilities for those exceeding 12 months after the accounting year end.
The financial impact of the migration to Swiss GAAP RPC in the deferred income is 13,532 thousand euros in 2015.
According to the Swiss GAAP RPC, the unspent restricted income without contractual obligations is accounted under restricted equity. Under MSF GAAPthe cumulative unspent donor-designated funds has been accounted as a deferred income (liability); under Swiss GAAP RPC this restricted income isdisclosed as equity. The amount of the impact in 2015 is 12,332 thousand euros.

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

Total

Current

In thousands of e

Non current

2016

2015

2016

2015

2016

2015

Accounts payable and accruals

64,22657,25264,21556,89411358

Employee benefits

45,217

34,615

45,10534,486112

130

Accrued taxes

9,096

6,263

9,096

6,263

-

-

Public institutional grants payable

153

514

153

514

-

-

Private grants payable

468

1,064

468

1,064

-

-

15,45017,454

15,255

17,266195

188

134,610

117,162

134,293

116,487

317

676

Other liabilities
Accounts payable and accrued expenses

Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants payable toexternal organisations.
Trade accounts payable to suppliers are recorded on an invoice basis when the invoices are received by the time of preparation of the financial
statements. Accrued expenses are valued at the best estimate if no invoice is received later. Staff costs and litigation in the field are recordedon the cash basis when there is insufficient information available to evaluate the amount of any financial impact at year-end. Accruals for paidvacation of local field staff have been recorded only by some operational offices as at 31 December 2016, as complete information was notavailable at year-end. Grants payable and other debts are accounted for at their fair value.

26 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.11 PENSION PLANS
In thousands of e2016 Pension Plans

Contributions
concerning the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2016

2015

2016

2015

Pension plans with surplus

4,516

4,108

2,661

108%

106%

TOTAL PENSION PLANS

4,516

4,108

2,661

108%

106%

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 a defined contribution plan with an independent organisation. Contributions to a defined
contribution plan are recognised as an expense in the Statement of Financial Activities in the year in which they are incurred. MSF Internationaland MSF Switzerland employees benefit from a scheme covering retirement, invalidity pension, and death according to the provisions of theFederal Law for occupational retirement (LOB). The occupational benefits are provided by a collective foundation, Profond, according to a defined
contribution benefit plan: investment yield has no impact on premiums; the employer does not guarantee the benefit amount. The Plan is fundedby the contributions of MSF International and the employees. The plan covers the usual occupational benefits: retirement and invalidity pension,and death benefits. Risks are insured by the collective Foundation.

3.12 FINANCIAL DEBTS
In thousands of e

2016

2015

39

265

Capitalised lease obligation

5,833

6,324

Financial debts - Current

5,872

6,589

Borrowings and loans

65,890--26

65,89026

Borrowings and loans

Capitalised lease obligation
Financial debts - Non-current

Financial debts are recorded at fair value.
MSF purchased two new buildings for offices purposes in 2016 and external borrowings and loans have been used to finance those projects.

International Financial Report 2016 27

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

Unusedamounts
reversed

Foreignexchange
gain / loss

Other
movements

2016

-

-

3,928

-

-

-

1,332

-1,587

-50

-

-

2,129

2,148

-591

-1,069

-

-

2,623

5,560

4,255

-418

-495

52

-

8,876

12,896

11,114-2,694-2,47952-

18,8892014

Additional
provisions

Amountsused

Foreignexchange
gain / loss

Other
movements

2015

9,318

8,077

-3,490402-512,8962015

Additional
provisions

Amountsused

Tax provisions

2,440

2,386

-33

-865

Provisions for staff retirement plans

1,073

324

-65

Provisions for project closure planned at year-end

1,764

2,002

Provisions related to disputes with staff

2,058

Other provisions
Total provisions

Provisions

Unusedamounts
reversed-1,406

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

3.14 FUNDS
MSF’s funds have been built up over the years by surpluses of income
over expenses. At 31 December 2016, the available portion (excluding
permanently restricted funds and capital for foundations) represents 9.2
months of activity (2015: 10.5 months). The purpose of maintaining
funds is to meet the following needs, as described in MSF reserves policy:– working capital needs, providing liquidity (financing) for the day-today functional expenditure, covering the inter-year gap between highincome at the end of the year and more or less constant funds spent
during the year;– buffer reserves for risk coverage, being the risk either operational or
non-operational;– investment reserve to finance future investments, considering both
non-current assets financing, and ‘spent investments’ or extra costs
in a given year needed to increase operational or funding capacity;– emergency reserves, when emergency expenditure surpasses amounts
foreseen at the budgeting season, increasing thus operational
budgets, and these emergencies do not provide at the same time
extra-income to be able to carry-out these operations; or– a sudden drop of private and/or public institutional funding thatcannot be matched in the short term by a reduction in expenditure.

Temporarily restricted funds
allocated to missions

Funds represent the cumulative surpluses and deficits of current andprevious years. They comprise:- Permanently restricted funds, which may be capital funds, where
the assets are required by the donors to be invested or retained
for long-term use, rather than expended short term, or which may
be the minimum compulsory level of funds to be maintained insome countries.
- Temporary restricted funds, which are contributions received witha specific earmarking that have not been spent at year-end.
- Unrestricted funds, which are unspent donor non-designatedfunds to be spent at the discretion of MSF’s trustees to further
MSF’s social mission.
- Other funds and equities, which represent foundations’ capital, andtranslation adjustments arising from the translation of entities’ financial
statements into euros. Unspent donor-designated/restricted funds are
not included as funds, but are treated as deferred income.

28 Médecins Sans Frontières

In thousands of e

2016

2015

Afghanistan

258

258

Algeria19

19

Angola5

5Congo, Democratic Republic of the

354

988

Egypt

3

3

India

632

632

Iran

58

58

Mediterranean Sea Operations

6

60

Pakistan

1

1

Peru

34

34

Philippines

31

1,298

Sierra Leone

5

-142

South Africa

434

Sri Lanka

9

9

Sudan

3

3

-17

1,874

Other countries or restrictions

30,896

6,772

TEMPORARILY RESTRICTED FUNDS

32,303

12,332

Transversal activities

According to the Swiss GAAP RPC, the unspent restricted income
without contractual obligations is accounted under restricted equity.
Under MSF GAAP (first table) the cumulative unspent donor-designatedfunds has been accounted as a deferred income (liability). Under SwissGAAP RPC (second table) this restricted income is disclosed as equity.
The amount of the impact in 2015 is 12,332 thousand euros.

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2016

2015

79.4%

78.5%

3%

2.9%

0.8%

1%

Social mission

83.3%

82.4%

Fundraising

11.8%

12.8%

Management and general administration

4.9%

4.8%

–

–

16.7%

17.6%

100.0 %

100.0 %

Operations
Awareness- raising
Other humanitarian activities

Income tax
Other expenses
ExpenditureSocialmission

83.3%

Other
expenses

16.7%

2016 Expenditure

Privateincome94.9%

4.1.2 FINANCIAL INDEPENDENCE
Private income

94.9%

92.1%

Public institutional income

3.6%

6.7%

Other income

1.5%

1.2%

100.0 %

100.0 %

IncomePublicinstitutional
income3.6%

Otherincome1.5%

2016 Income

As 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 96.4% of MSF total income in 2016 (2015: 93.3%). More than 6.1 million(2015: 5.7 million) individual donors and private funders worldwide made this possible.

International Financial Report 2016 29

NOTES TO THE FINANCIAL STATEMENTS

4.2 INCOME
4.2.1 PRIVATE AND OTHER INCOME BY OFFICE
Argentina
Donations

Australia Austria

In thousands of e

BelgiumBrazilCanadaCzech
Republic

Denmark France

Germany

7,749

39,837

19,98627,425

37,10430,9393,648

11,23068,042

114,367

-80

6,057

4,329

14,964

-

4,127

–

7,168

8,361

11,693

-

4

3

9

-

16

–

–

29

86

7,670

45,89824,31842,39937,10435,081

3,648

18,39876,432

126,146

Companies

27

11,251

2,166

2,795

69

514

3

908

2,234

1,387

Trusts and foundations

–

1,200

–

467

–

2,878

–

957

398

1,555

Joint appeals

–

–

–

–

–

–

–

1,067

–

–

Lottery and special events

1

–

–

–

–

–

–

764

–

3,063

Other private institutions

–

–

–

–

–

–

–

–

593

2,392

Donations fromprivate institutions

28

12,451

2,166

3,262

69

3,392

3

3,696

3,225

8,398

7,698

58,34926,48445,66037,17338,474

3,651

22,09579,658

134,544

Interest / investment income

59

593

38

45

934

135

–

2

876

17

Merchandising

–

–

–

–

–

–

12

10

490

–

Equipment and services
sold to other organisations

–

–

–

5,334

–

–

–

–

3,826

–

Other revenues

1

41

35

986

2

28

16

250

4,385

766

OTHER INCOME

60

634

72

6,366

936

163

28

261

9,576

783

Legacies and bequests
Membership fees
Income from individuals

PRIVATE INCOME

In thousands of e

GreeceDonations

Holland

Hong
Kong

India

IrelandItaly

Republicof KoreaJapan

Luxembourg

2,221

39,50046,425756

1,504

47,80950,618

5,667

3,977

Legacies and bequests

18

18,284163–

48

10,052

7,456

–

825

Membership fees

1

7

1

–

–

6

4

–

1

2,240

57,792

46,589756

1,552

57,866

58,078

5,667

4,803

Companies

379

1,816

1,949

–

263

2,675

10,445134354

Trusts and foundations

Income from individuals

968

3,252

3,858

–

123

645

516

–

327

Joint appeals

–

–

–

–

–

–

–

–

–

Lottery and special events

91

16,033

621

–

1,884

160

–

–

–

Other private institutions

–

–

62

–

–

2

150

–

–

Donations fromprivate institutions

1,438

21,102

6,490

–

2,270

3,482

11,111

134

681

PRIVATE INCOME

3,678

78,89453,079756

3,823

61,34869,189

5,801

5,485

Interest / investment income

–

392

–

–

–

87

1

3

2

Merchandising

–

–

12

–

–

30

–

–

–

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

_

Other revenues

20

45

–

–

–

–

720

–

32

OTHER INCOME

20

437

12

–

–

117

721

3

34

30 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.2.1 PRIVATE AND OTHER INCOME BY OFFICE (CONTINUED)
NorwaySouth
AfricaSpain

In thousands of e

SwedenSwitzerland

UnitedKingdom

UnitedStates2016

2015

Donations

33,2791,523

81,30539,091

57,26024,581

228,118

1,023,962

947,418

Legacies and bequests

5,005

1

-234

16,472

15,411

11,59567,905

209,622

147,386

7

3

24

13

15

–

25

255

242

38,291

1,527

81,09555,577

72,68636,176

296,048

1,233,838

1,095,046

1,437

36

3,432

5,794

2,269

6,935

18,897

78,172

72,196

571

168

1,701

17,502

20,032

7,228

22,04686,39185,842

–

–

–

–

–

–

–

1,067

1,751

Lottery and special events

460

9

–

–

–

12,415–35,502

45,692Other private institutions

–

5

-

–

172

–

–

3,377

3,097

Donations fromprivate institutions

2,468

218

5,133

23,29722,473

26,57840,943

204,510

208,577

PRIVATE INCOME

40,7591,745

86,22878,873

95,15962,754

336,991

1,438,346

1,303,623

Interest / investment income

73

18

307

–

133

24

785

4,524

8

Merchandising

23

–

16

1

9

–

22

625

575

Equipment and services
sold to other organisations

_

_

_

_

-

_

_

9,160

10,580

Other revenues

4

109

298

31

1,482

33

362

9,646

5,917

OTHER INCOME

100

127

621

32

1,624

57

1,169

23,95517,081

Membership fees
Income from individuals
Companies
Trusts and foundations
Joint appeals

Interest/investment income
e4,524
Individual income

Other private institutions
e3,377

Private organisations
Other income

Lottery and special events
e35,502
Joint appeals
e1,067

Merchandising
e625
Equipment and services sold to other organisations
e9,160
Other revenues
e9,646

Trusts and foundations
e86,391
Companies
e78,172
Membership fees
e255

2016
Privare income:e1,438,346
Other income:e23,955
Legacies andbequestse209,622

In thousands of e

Donations
e1,023,962

International Financial Report 2016 31

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 PUBLIC INSTITUTIONAL INCOME

In thousands of e

2016

2015

Humanitarian Aid Office of the European Commission (ECHO)

4,991

18,894ECHO and EU institutions

4,991

18,894Austria-

34

Belgium

5,037

7,537

-

73

3,398

4,787

-

-

4,050

3,850

Greece--Holland

700

5,000

Ireland

429

1,382

Czech Republic
Denmark
FranceGermany

Italy

-

-

845

1,376

Spain

1,868

10

Sweden

6,030

12,028-666

22,35936,742

Norway

1,076

6,816

Switzerland

6,484

6,559

Non-EU governments

7,561

13,375

Canada

2,422

9,693

North American governments

2,422

9,693

Japan

943

1,739

Asian governments

943

1,739

Luxembourg

United Kingdom
EU governments

Municipalities and regional councils - Belgium

2179

Municipalities and regional councils - France-

156

Municipalities and regional councils - Spain

16-

Municipalities and regional councils - Switzerland

390

587

4,340

4,504

The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM)International Drug Purchase Facility (UNITAID)

10,874

8,683

Other governments or public institutions

15,623

14,109

100

83

-

-

100

83

53,997

94,634

World Health Organization ( WHO)
World Food Programme (WFP)
UN institutions

Public institutional income

32 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.3 PROGRAMMESProgramme expenses by nature, and funding of programmes.

EXPENSES

In thousands of e

2016

2015

Personnel costs

458,572

389,107

Travel and transportation

148,219

145,379

Medical and nutrition

186,900

164,110

Logistics and sanitation

64,44064,491

Professional services

10,293

7,247

Communications

16,574

14,812

Office expenses

75,552

71,494

Taxes

1,931

2,088

Private grants

15,210

5,723

-

-

Financial expenses

2,002

1,429

Others

8,484

5,831

Depreciation

1,209

536

989,385

872,248

21,03819,964

1,010,423

892,212Public institutional grants

Programmes
Indirect supply costs
Field-related expenses

FUNDINGIn thousands of e

2016

2015

958,450

800,855

Humanitarian Aid Office of the European Commission (ECHO)

4,926

18,292ECHO and EU institutions

4,926

18,292AGCD – Belgium

5,037

7,135

Private and other income

Governments – Belgium-

2

Ministry of Foreign Affairs (MFA) – Czech Republic-

68

Danish Agency for Development Assistance ( DANIDA ) – Denmark

3,392

4,476

Ministry of Foreign Affairs ( MFA ) – Germany

4,050

3,850

Irish Aid ( DCI ) – Ireland

414

1,222

Governments – Ireland-

83

Ministry of Foreign Affairs ( MAE ) – Luxembourg

750

1,228

Ministry of Foreign Affairs (BuZa) – Holland

700

5,000

Governments – Spain

1,868

10

Swedish International Development Cooperation Agency ( SIDA ) – Sweden

5,649

11,346-622

21,86135,043

Department for International Development ( DFID ) – UK
EU governments

International Financial Report 2016 33

NOTES TO THE FINANCIAL STATEMENTS

FUNDING ( CONTINUED )In thousands of e

2016

2015

-16

5,772

-

849

6,448

6,562

36

-

Non - EU governments

6,468

13,183

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

2,284

8,438

-

670

2,284

9,108

Ministry of Foreign Affairs (MFA) – Japan

891

1,679

Asian governments

891

1,679

Municipalities and regional councils - Belgium

2179

Municipalities and regional councils - France-

150

Municipalities and regional councils - Spain

16-

Municipalities and regional councils - Switzerland

251

453

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

4,340

4,504

International Drug Purchase Facility (UNITAID)

10,874

8,683

Total Public institutional income – Other public institutions – MSF

15,484

13,969World Health Organization ( WHO )

100

83

UN institutions

100

83

52,01391,357

Ministry of Foreign Affairs ( MFA ) – Norway
Norwegian Agency for Development Cooperation ( NORAD ) – Norway
Swiss Agency for Development and Cooperation (SDC)
Governments – Others – Switzerland

Governments – Canada
North American governments

Public institutional income

Programmes relate to the aid projects undertaken by MSF and include the direct expenses incurred in the different countries of intervention.
Indirect supply costs represent the costs dedicated to the projects and associated with the delivery of emergency relief supplies.
989,385 thousand euros were spent in direct connection with the projects (2015: 872,248 thousand euros). The indirect supply costsof the logistics satellites stood at 21,038 thousand euros (2015: 19,964 thousand euros).
These expenses were funded by 52,013 thousand euros from public institutional bodies (2015: 91,357 thousand), the balance being
funded by unrestricted and restricted private funds.
32,046 locally hired staff and 3,202 international staff worked directly with the projects (2015: 30,988 locally hired staff and2,924 International staff) as explained in note 5.3.2.
Figures for the previous year are presented in total for comparative purposes. They are not presented in the following pages forthe different countries / regions of intervention because the emergency nature of MSF’s action means that year to year comparisonby country / region of intervention is of limited value.
The difference of 1,984 thousand euros between public institutional income as stated in the Statement of Financial Activities (Note 4.2.2)
and the amount mentioned above represents the funding of expenses and activities incurred or undertaken at headquarters level(2015: 3,278 thousand euros).

34 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2016

2015

450

930

Rental contracts for office buildings

11,698

10,919Other off-balance sheet commitments given

1,826

2,715

DNDi

8,000

12,00021,97426,564

Guarantees given

Other off-balance sheet commitments

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

5.2 SUBSEQUENT EVENTS
There are no subsequent events to report.

5.3 STAFF FIGURES
5.3.1 INTERNATIONAL DEPARTURES TO THE FIELD
2016

2015

Medical pool

1,607

1,787

Nurse and other paramedical pool

2,473

2,469

Non-medical pool

3,618

3,515

International departures ( full year )

7,698

7,771

First-time departures ( full year )

1,936

2,034

International Financial Report 2016 35

NOTES TO THE FINANCIAL STATEMENTS

5.3.2 POSITIONS IN THE FIELD
In full-time equivalents

2016

2015

Programme - International Staff

3,202

2,924

Programme - Locally hired staff

32,04630,988Programmes

35,24833,912

Programme support abroad - International staff

28-

Programme support abroad - Locally hired staff

41-

Programme support

69-

35,31733,912

Field positions
Programme support abroad data was not available for 2015. Compilation and reporting of this data started in 2016.

5.3.3 POSITIONS AT HEADQUARTERS
In full-time equivalents

2016

2015

Social mission

1,754

1,582

Fundraising

844

792

Management and general administration

559

597

Overhead

144-

Employees

3,301

2,970

Social mission

32

60

Fundraising

44

38

Management and general administration

42

48

Volunteers

118

147

Overhead data was not available for 2015. The compilation and reporting of this data has started in 2016.
Note: For volunteers at headquarters, the average number of people is taken into account when full-time equivalents are not available.

36 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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

5.3.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
OfficeHighest Salary

Position

Lowest Salary

Position

Currency

MSF Argentina

1,072,005

General Director

242,053

Face 2 Face Canvasser

Argentine Peso

MSF Australia

182,060

General Director

48,444

Donor Relation Representative

Australian Dollar

MSF Austria

68,475General Director

26,552Fundraising OfficerEuro

MSF Belgium

103,495

General Director

23,159Insurance Officer Part-time

Euro

MSF Brazil

226,919

General Director

11,723

Face 2 Face Canvasser

Brazilian RealMSF Canada

157,026

General Director

40,096

Donor Relation Representative

Canadian Dollar

MSF Czech Republic

715,000

General Director

325,000

Administrative Support

Czech Koruny

MSF Denmark

838,416

General Director

271,620

AssistantDanish Krone

MSF EUP

59,005General Director

37,830Chargee de ProductionEuro

MSF Epicentre

84,926

General Director

33,902

Secretary

Euro

Fondation MSF

78,240Research Director

40,249Chargé de Diffusion DigitaleEuro

MSF France

87,046

Medical Director

25,591

Front Desk Officer

Euro

MSF Germany

84,825General Director

31,720AssistantEuro

MSF Greece

41,102

General Director

10,500CleanerEuro

MSF Holland

111,637

General Director

23,172

ReceptionistEuro

MSF Hong Kong

744,120

General Director

179,640

CleanerHong Kong Dollar

MSF India

2,438,844

General Director

176,400

House Keeper

Indian Rupee

MSF International

154,162

Secretary General

70,636

ArchivistEuro

MSF Ireland

78,036

General Director

26,882Administrative AssistantEuro

MSF Italy

67,522

General Director

22,106

SecretaryEuro

MSF Japan

15,069,600

General Director

4,092,000

OfficerYen

MSF Logistique

72,259General Director

21,398

ReceptionistEuro

MSF Luxembourg

60,425General Director

23,076

CleanerEuro

MSF Supply

67,800General Director

29,127

Warehouse AgentEuro

MSF Norway

820,543

General Director

265,142

Face 2 Face Canvasser

Norwegian Krone

MSF South Africa

723,152

Medical Director

79,291

Cleaner

Rand

MSF South Korea

99,993,976

General Director

27,000,000

Admin Officer

Won

MSF Spain

69,866

President

22,293

Face 2 Face Raiser

Euro

MSF Sweden

608,328

General Director

212,832

Telemarketing Fundraiser

Swedish Kronor

MSF Switzerland

171,372

General Director

62,760Receptionist

Swiss FrancMSF UK

76,650General Director

24,220Executive Assistant

Pound Sterling

MSF USA

208,500

General Director

47,100Administrative Assistant

US Dollar

Additional remuneration of 45,845 euros was paid to equalise the after tax remuneration of the International President who remains tax resident in
Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional remuneration relates only to the difference
between Canadian income tax and Swiss income tax and provides the International President the same after tax salary as if the position has been tax
resident in Switzerland.
The President, Vice President and other directly elected members of the International Board are elected for a three year term of office. Members of
the International Board are eligible to serve a maximum of two consecutive terms.

5.3.4.2 REMUNERATION OF DIRECTORS AND MANAGERS
2016

2015
121,072

President

133,926

Other International Board members

270,604

240,669

Executive Management - Secretary General & Executive Director

306,578

248,078

International Financial Report 2016 37

In 2016, MSF provided healthcare to refugees and migrants stranded in Greece and supported theauthorities by vaccinating children aged between six weeks and 15 years against six childhood diseases.
© Pierre-Yves Bernard/MSF

FINANCESBY COUNTRY

FINANCES BY COUNTRY

AFGHANISTANANGOLA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

14,032

Personnel costs829

Travel and transportation

2,887

Travel and transportation

465

Medical and nutrition

4,128

Medical and nutrition

222

Logistics and sanitation

1,441

Logistics and sanitation

44

Professional services

170

Professional services

4

Communications

332

Communications

66

Office expenses

1,663

Office expenses

280

Taxes

5

Taxes

3

Private grants

23

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

56

Financial expenses

3

Others315

Others2

Depreciation-

Depreciation-

Programmes

25,052

Programmes

Indirect supply costs

1,009

Indirect supply costs

Field-related expenses

26,061

Field-related expenses

1,917
55
1,972

FUNDINGFUNDINGIn thousands of e

Private and other income

26,061In thousands of e

Private and other income

1,972

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions-

1

Public institutional income
Funding of field-related costs

1

26,061

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,972

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,106

Locally hired staff

12International staff

94

International staff

12

Field positions

2,200

Field positions

24

International Financial Report 2016 39

FINANCES BY COUNTRYARMENIABANGLADESH

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,182

In thousands of e

Personnel costs

2,632

Travel and transportation

109

Travel and transportation

395

Medical and nutrition

440

Medical and nutrition

713

Logistics and sanitation

115

Logistics and sanitation

95

Professional services

7

Professional services

46

Communications

16

Communications

63

Office expenses-139

Office expenses

341
33

Taxes

-

Taxes

Private grants-

Private grants-

Public institutional grants-

Public institutional grants--

Financial expenses

2

Others12

Financial expenses
Others30

Depreciation-

Programmes

1,762

Indirect supply costs

40

Field-related expenses

1,802

FUNDING

Depreciation-

Programmes

4,332

Indirect supply costs

21

Field-related expenses

4,353

FUNDINGIn thousands of e

Private and other income

548

In thousands of e

Private and other income

4,353

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

International Drug Purchase Facility (UNITAID)

1,254

Other governments

Other governments

1,254

UN institutions

UN institutions

Public institutional income

1

Public institutional income

1,254

Funding of field-related costs

1,802

Funding of field-related costs

4,353

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

39

International staff

4

Field positions

43

40 Médecins Sans Frontières

1

Locally hired staff

313

International staff

18

Field positions

331

FINANCES BY COUNTRY

BELARUSBELGIUM

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

369

Personnel costs542

Travel and transportation

89

Travel and transportation

33

Medical and nutrition

762

Medical and nutrition-11

Logistics and sanitation

39

Logistics and sanitation

5

Professional services

16

Professional services

8

Communications

12

Communications

7

Office expenses

78

Office expenses

25

Taxes

-

Taxes

1

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

4

Financial expenses

Others-OthersDepreciation-

Depreciation

Programmes

1,370

Indirect supply costs-

Field-related expenses

1,370

FUNDING

13-

Programmes

623

Indirect supply costs

14

Field-related expenses

637

FUNDINGIn thousands of e

Private and other income734

In thousands of e

Private and other income

637

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

International Drug Purchase Facility (UNITAID)

636

Other governments

Other governments

636

UN institutions

UN institutions

-

-

1

Public institutional income

1

Public institutional income

636

Funding of field-related costs

1,370

Funding of field-related costs

637

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

18

International staff

5

Field positions

23

Locally hired staff

7

International staff-

Field positions

7

International Financial Report 2016 41

FINANCES BY COUNTRY

BOLIVIA

BURUNDI

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

431

Personnel costs

Travel and transportation

78

Travel and transportation

2,545

Medical and nutrition

15

Medical and nutrition

1,585

Logistics and sanitation-

Logistics and sanitation

469

762

Professional services

19

Professional services

20

Communications

18

Communications

134

Office expenses

53

Office expenses

758

Taxes

1

Taxes

27

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses-

Financial expenses

Others-OthersDepreciation-

Depreciation

Programmes

615

Indirect supply costs-

Field-related expenses

616

FUNDING

3
117-

Programmes

6,421

Indirect supply costs

328

Field-related expenses

6,749

FUNDINGIn thousands of e

Private and other income

616

In thousands of e

Private and other income

6,749

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

616

STAFF INFORMATION

Public institutional income
Funding of field-related costs

6,749

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

13

Locally hired staff

271

International staff

4

International staff

25

Field positions

17

Field positions

296

42 Médecins Sans Frontières

FINANCES BY COUNTRY

CAMBODIACAMEROON

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

936

Personnel costs

7,066

Travel and transportation

159

Travel and transportation

2,489

Medical and nutrition

3,067
1,302

Medical and nutrition

1,308

Logistics and sanitation

46

Logistics and sanitation

Professional services

74

Professional services-13

Communications

22

Communications

250

Office expenses

167

Office expenses

881
56

Taxes

-

Taxes

Private grants

1

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

2

Financial expenses

50

Others21

Others8

Depreciation-

Depreciation-

Programmes

2,737

Indirect supply costs

84

Field-related expenses

2,820

FUNDING

Programmes

15,155

Indirect supply costs

444

Field-related expenses

15,599FUNDINGIn thousands of e

Private and other income

2,820

In thousands of e

Private and other income

15,599ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions-

1

Public institutional income
Funding of field-related costs

1

2,820

STAFF INFORMATION

Public institutional income
Funding of field-related costs

15,599

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

63

Locally hired staff

657

International staff

10International staff

44

Field positions

73

Field positions

702

International Financial Report 2016 43

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCHAD
EXPENSES
In thousands of e

EXPENSES

In thousands of e

Personnel costs

10,3464,194

Personnel costs

24,830Travel and transportation

Travel and transportation

14,399

Medical and nutrition

3,698

Medical and nutrition

10,129Logistics and sanitation

1,930

Logistics and sanitation

4,661

Professional services

76

Professional services

158

Communications

542

Communications

1,136

Office expenses

1,783

Office expenses

4,044

Taxes

39

Taxes

224

Private grants-

Private grants

96

Public institutional grants-

Public institutional grants
Financial expenses
Others-Financial expenses

18

7

Others121744

Depreciation-

Programmes

60,427

Indirect supply costs

2,027

Field-related expenses

62,454

Depreciation-

Programmes

22,748Indirect supply costs

205

Field-related expenses

22,953

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

61,519ECHO and EU institutions-

Private and other income

22,399ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-10Ministry of Foreign Affairs (MFA) - Germany

550

EU governments-10

EU governments

550

Swiss Agency for Development and Cooperation
Department (DDC)
Governments - Others - Switzerland

18
36

Non-EU governments

55

North American governments-

Ministry of Foreign Affairs (MFA) - Japan

891

Asian Governments

891

Other governments-

UN institutions-

Non-EU governments-

North American governments-

Municipalities and regional councils - Switzerland
Other governments

4
4

UN institutions

1

Public institutional income
Funding of field-related costs

554
22,953

1

Public institutional income
Funding of field-related costs

936
62,454

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,488International staff

272

Field positions

2,760

44 Médecins Sans Frontières

Locally hired staff

481

International staff

90

Field positions

571

FINANCES BY COUNTRY

COLOMBIA

CÔTE D’IVOIRE

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,455

In thousands of e

Personnel costs

2,306

Travel and transportation

135

Travel and transportation

468

Medical and nutrition

60

Medical and nutrition

284

Logistics and sanitation

25

Logistics and sanitation

204

Professional services

29

Professional services

9

Communications

69

Communications

56

Office expenses

138

Office expenses

274

Taxes

15

Taxes

13

Private grants-

Private grants

4

Public institutional grants-

Public institutional grants-

Financial expenses

2

Financial expenses

3

Others70

Others3

Depreciation-

Depreciation-

Programmes

1,998

Indirect supply costs

6

Field-related expenses

2,004

FUNDING

Programmes

3,625

Indirect supply costs

51

Field-related expenses

3,676

FUNDINGIn thousands of e

Private and other income

1,680

In thousands of e

Private and other income

3,676

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

Other governments-

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

324

North American governments

324

Other governments-

UN institutions

1

Public institutional income

324

Funding of field-related costs

2,004

UN institutions

1

Public institutional income
Funding of field-related costs

3,676

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

83

International staff

6

Field positions

89

Locally hired staff

60

International staff

26

Field positions

86

International Financial Report 2016 45

FINANCES BY COUNTRY

DEMOCRATIC
REPUBLIC OF CONGOEGYPTEXPENSES
In thousands of e

EXPENSES

In thousands of e

Personnel costs

1,588

Personnel costs

49,095

Travel and transportation

Travel and transportation

20,475

Medical and nutrition

213

Medical and nutrition

20,612

Logistics and sanitation

79

Logistics and sanitation

5,295

Professional services

43

Communications

34

Office expenses

358

Professional services

989

Communications

2,443

Office expenses

8,586

Taxes

226

Private grants

377

Public institutional grants-

Financial expenses

624

Others1,048

Depreciation

73

Programmes

109,842

Taxes

4

Private grants-

Public institutional grants-

Financial expenses

1

Others52

Depreciation

1,891

Indirect supply costs

Field-related expenses

111,733

Field-related expenses

In thousands of e

Private and other income

106,859

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

Programmes

Indirect supply costs

FUNDING

2,525
13
2,537

FUNDINGIn thousands of e

Private and other income
1,000
1,000
264
250

154

2,586

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) - Germany
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

1,460
1,975

Non-EU governments-

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

North American governments

-

936
936

Other governments-

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

518
518

International Drug Purchase Facility (UNITAID)
Other governments

346
346

-49

UN institutions-

Public institutional income-49

Funding of field-related costs

2,537

100
1

Public institutional income

4,875

Funding of field-related costs

111,733

In full-time equivalents

Locally hired staff

3,174International staff

335

Field positions

3,509

46 Médecins Sans Frontières-49

EU governments

1

UN institutions

STAFF INFORMATION

Danish Agency for Development Assistance (DANIDA)

STAFF INFORMATION
In full-time equivalents

Locally hired staff

100

International staff

13

Field positions

113

FINANCES BY COUNTRYETHIOPIAFRANCEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

13,725

Personnel costs

Travel and transportation

5,357

Travel and transportation

2,982
431

Medical and nutrition

4,782

Medical and nutrition

129

Logistics and sanitation

1,857

Logistics and sanitation

2,704

Professional services

94

Professional services

13

Communications

602

Communications

8

Office expenses

2,261

Office expenses

478

Taxes

2

Taxes

26

Private grants-

Private grants

31

Public institutional grants-

Public institutional grants-

Financial expenses

22

Financial expenses

1

Others101

Others5

Depreciation-

Depreciation-

Programmes

28,803

Indirect supply costs

151

Field-related expenses

28,953

FUNDINGIn thousands of e

Private and other income

Programmes

6,807

Indirect supply costs

6

Field-related expenses

6,813

FUNDINGIn thousands of e

27,516
Private and other income

6,813

ECHO and EU institutions-

Governments - Others - Spain

600

ECHO and EU institutions-

EU governments

600

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)27

Non-EU governments-

Non-EU governments

27

North American governments-

Other governments-

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

810

North American governments

810

Other governments-

UN institutions-

UN institutions

1

Public institutional income
Funding of field-related costs

6,813

1

Public institutional income

1,437

Funding of field-related costs

28,953

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,483International staff

90

Field positions

1,573

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

29

Field positions

29

International Financial Report 2016 47

FINANCES BY COUNTRYGEORGIAGREECEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

952

Personnel costs

10,338Travel and transportation

113

Travel and transportation

3,194

Medical and nutrition

728

Medical and nutrition

2,369

Logistics and sanitation

20

Logistics and sanitation

3,312

Professional services

20

Professional services

574

Communications

7

Communications

247

Office expenses

170

Office expenses

2,543

Taxes

-

Private grants

171

Public institutional grants
Financial expenses
OthersFinancial expenses

13

Others440

72

Field-related expenses

1,630

-

2,204

Indirect supply costs

Private grants
Public institutional grants-

Programmes

430

-

22

Depreciation

Taxes

2,276

FUNDING-

Depreciation-

Programmes

25,091

Indirect supply costs

13

Field-related expenses

25,104FUNDINGIn thousands of e

Private and other income

1,448

In thousands of e

Private and other income

25,104ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

International Drug Purchase Facility (UNITAID)

828

Other governments

Other governments

828

UN institutions

UN institutions

Public institutional income

1

Public institutional income

828

Funding of field-related costs

2,276

Funding of field-related costs

25,104

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

13

International staff

7

Field positions

20

48 Médecins Sans Frontières

1

Locally hired staff

19

International staff

41

Field positions

60

FINANCES BY COUNTRYGUINEAGUINEA-BISSAU

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,151

Travel and transportation

576

In thousands of e

Personnel costs

2,153

Travel and transportation

633

Medical and nutrition

1,705

Medical and nutrition

1,415

Logistics and sanitation

487

Logistics and sanitation

404

Professional services

35

Professional services

100

Communications

83

Communications

134

Office expenses

638

Office expenses

405

Taxes

9

Taxes

7

Private grants

38

Private grants--

Public institutional grants-

2

Financial expenses

1

Others10

Public institutional grants
Financial expenses
Others154

Depreciation-

Programmes

5,879

Depreciation-

Programmes

5,263

Indirect supply costs

330

Indirect supply costs

133

Field-related expenses

6,208

Field-related expenses

5,396

FUNDINGFUNDINGIn thousands of e

Private and other income

5,325

ECHO and EU institutions-

AGCD - Belgium
Danish Agency for Development Assistance (DANIDA)

915
-32

EU governments

884

Non-EU governments-

North American governments-

Other governments-

UN institutions-

In thousands of e

Private and other income

5,396

ECHO and EU institutions-

EU governments-

Non-EU governments-

North American governments-

Other governments-

UN institutions

1

Public institutional income-

1

Public institutional income

884

Funding of field-related costs

6,208

Funding of field-related costs

5,396

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

191

International staff

22

Field positions

214

Locally hired staff

133

International staff

37

Field positions

170

International Financial Report 2016 49

FINANCES BY COUNTRYHAITI

HONDURAS

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

21,791

Personnel costs

640

Travel and transportation

6,207

Travel and transportation

222

Medical and nutrition

5,828

Medical and nutrition

25

Logistics and sanitation

4,003

Logistics and sanitation

15

Professional services

140

Professional services

21

Communications

426

Communications

20

Office expenses

2,531

Office expenses

80

Taxes

21

Taxes

2

Private grants

1

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

28

Financial expenses

2

Others587

Others36

Depreciation-

Depreciation

Programmes

41,562

Programmes

Indirect supply costs

1,765

Indirect supply costs

Field-related expenses

43,327

Field-related expenses

FUNDING

1,064
1
1,065

FUNDINGIn thousands of e

Private and other income

42,072ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MAE) - Luxembourg
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

Private and other income

1,065

ECHO and EU institutions

-

15
750

EU governments-

Non-EU governments-

490

North American governments-

Other governments

-

1,255

Non-EU governments-

North American governments-

Other governments-

UN institutions

In thousands of e-

UN institutions

1

Public institutional income
Funding of field-related costs

1,065

1

Public institutional income

1,255

Funding of field-related costs

43,327

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

37

International staff

2

Field positions

39

In full-time equivalents

Locally hired staff

1,599International staff

88

Field positions

1,687

50 Médecins Sans Frontières

FINANCES BY COUNTRY

INDIA

INDONESIAEXPENSES

EXPENSES
In thousands of e

Personnel costs

6,018

Travel and transportation

910

In thousands of e

Personnel costs

318

Travel and transportation

101

Medical and nutrition

2,484

Medical and nutrition

1

Logistics and sanitation

447

Logistics and sanitation

19

Professional services

360

Professional services

11

Communications

217

Communications

9

Office expenses

1,502

Office expenses

140

Taxes

44

Taxes

-

Private grants-72

Private grants--

Public institutional grants--3

Financial expenses

Public institutional grants
Financial expenses
Others417

Depreciation-

Programmes

12,324

Indirect supply costs

19

Field-related expenses

12,343

FUNDING-

Others22

Depreciation-

Programmes

621

Indirect supply costs

2

Field-related expenses

623

FUNDINGIn thousands of e

Private and other income

12,246

Humanitarian Aid Office of the European
Commission (ECHO)-10ECHO and EU institutions-10

Danish Agency for Development Assistance (DANIDA)-11

EU governments-11

In thousands of e

Private and other income

623

ECHO and EU institutions-

EU governments-

Non-EU governments-

North American governments-

Non-EU governments-

Other governments

North American governments-

UN institutions

1

International Drug Purchase Facility (UNITAID)

119

Other governments

119

UN institutions-

Public institutional income
Funding of field-related costs

623

1

Public institutional income
Funding of field-related costs

97
12,343

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

520

International staff

55

Field positions

575

Locally hired staff

12International staff

4

Field positions

16

International Financial Report 2016 51

FINANCES BY COUNTRY

IRAN

IRAQ

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

853

Personnel costs

20,407

Travel and transportation

53

Travel and transportation

3,611

Medical and nutrition

130

Medical and nutrition

8,068

Logistics and sanitation

11

Logistics and sanitation

3,251

Professional services

5

Professional services

662

Communications

6

Communications

561

Office expenses

110

Office expenses

5,138

Taxes

-

Taxes

31

Private grants-

Private grants

7

Public institutional grants-

Public institutional grants-

Financial expenses

1

Financial expenses

112

Others7

Others128

Depreciation-

Depreciation

Programmes

1,176

Indirect supply costs

1

Field-related expenses

1,177

FUNDING-

Programmes

41,976

Indirect supply costs

616

Field-related expenses

42,592

FUNDINGIn thousands of e

Private and other income

1,177

In thousands of e

Private and other income

42,567ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Municipalities and regional councils - Switzerland

25-

Other governments

25

UN institutions

UN institutions

1

Public institutional income

Public institutional income

Funding of field-related costs

STAFF INFORMATION
In full-time equivalents

Locally hired staff

14

International staff

452 Médecins Sans Frontières

25

1,177
Funding of field-related costs

Field positions

1

42,592

STAFF INFORMATION
In full-time equivalents

Locally hired staff

743

International staff

90

Field positions

833

18

FINANCES BY COUNTRYITALYJORDANEXPENSES

EXPENSES
In thousands of e

Personnel costs

1,960

In thousands of e

Personnel costs

8,962

Travel and transportation

477

Travel and transportation

1,113

Medical and nutrition

90

Medical and nutrition

3,836

Logistics and sanitation

232

Logistics and sanitation

531

Professional services

76

Professional services48

Communications

61

Communications

169

Office expenses

300

Office expenses

1,459

Taxes

86

Taxes

8

Private grants

5

Private grants-

Public institutional grants-

Public institutional grants-

3

Financial expenses

19

Others35

Financial expenses
Others-296

Depreciation-

Programmes

2,994

Depreciation
Programmes

Indirect supply costs

517

Indirect supply costs

Field-related expenses

3,512

Field-related expenses

FUNDING

16,182
6
16,188FUNDINGIn thousands of e

Private and other income

3,512

In thousands of e

Private and other income

16,188ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions-

1

Public institutional income
Funding of field-related costs

1

3,512

Public institutional income
Funding of field-related costs

16,188

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

41

Locally hired staff

327

International staff

9International staff

77

Field positions

50

Field positions

403

Locally hired staff

International Financial Report 2016 53

FINANCES BY COUNTRYKENYA

KYRGYZSTAN

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

14,526

Personnel costs

Travel and transportation

2,007

Travel and transportation

1,190
191

Medical and nutrition

3,739

Medical and nutrition

171

Logistics and sanitation

674

Logistics and sanitation

136

Professional services

334

Professional services

55

Communications

296

Communications

51

Office expenses

2,143

Office expenses

282

Taxes

6

Taxes

2

Private grants

12

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

35

Financial expenses

1

Others260

Others12

Depreciation-

Programmes

24,031

Indirect supply costs

285

Field-related expenses

24,316FUNDINGIn thousands of e

Private and other income

21,471ECHO and EU institutions-

AGCD - Belgium
Governments - Others - Spain

1,564

EU governments

1,557

-7

Swiss Agency for Development and Cooperation
Department (DDC)472

Non-EU governments

472

North American governments-

Municipalities and regional councils - Switzerland
International Drug Purchase Facility (UNITAID)

13
803

Other governments

816

UN institutions-

Depreciation-

Programmes

2,090

Indirect supply costs

20

Field-related expenses

2,110

FUNDINGIn thousands of e

Private and other income

1,743

ECHO and EU institutions-

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)367

Non-EU governments

367

North American governments-

Other governments-

UN institutions

1

Public institutional income

367

Funding of field-related costs

2,110

1

Public institutional income

2,846

Funding of field-related costs

24,316

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

74

In full-time equivalents

International staff

14

Locally hired staff

732

Field positions

88

International staff

59

Field positions

792

54 Médecins Sans Frontières

FINANCES BY COUNTRYLEBANON

LIBERIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

9,975

Travel and transportation

792

In thousands of e

Personnel costs

3,228

Travel and transportation

501

Medical and nutrition

6,159

Medical and nutrition

501

Logistics and sanitation

566

Logistics and sanitation

150

Professional services

126

Professional services

25

Communications

302

Communications

68

Office expenses

1,625

Office expenses

469

Taxes

53

Taxes

3

Private grants

523

Private grants--

Public institutional grants-

6

Financial expenses

23

Others14

Public institutional grants
Financial expenses
Others603

Depreciation-

Programmes

20,727

Indirect supply costs

146

Field-related expenses

20,873

FUNDING

Depreciation-

Programmes

4,982

Indirect supply costs

43

Field-related expenses

5,025

FUNDINGIn thousands of e

Private and other income

20,873In thousands of e

Private and other income

5,044

ECHO and EU institutions-

ECHO and EU institutions

EU governments-

AGCD - Belgium
Danish Agency for Development Assistance (DANIDA)-22

EU governments-19

Non-EU governments-

North American governments-

Other governments-

UN institutions

1

Public institutional income-

3

Non-EU governments-

North American governments-

Other governments-

UN institutions

1

Funding of field-related costs

20,873Public institutional income
Funding of field-related costs

19
5,025

STAFF INFORMATION
In full-time equivalents

Locally hired staff

359

International staff

44

Field positions

403

STAFF INFORMATION
In full-time equivalents

Locally hired staff

143

International staff

18

Field positions

161

International Financial Report 2016 55

FINANCES BY COUNTRY

LIBYA

MADAGASCAR

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

2,204

Personnel costs

238

Travel and transportation

1,945

Travel and transportation

258

Medical and nutrition

1,033

Medical and nutrition

4

Logistics and sanitation

312

Logistics and sanitation

9

Professional services

85

Professional services

5

Communications

143

Communications

9

Office expenses

521

Office expenses

25

Taxes

7

Private grants

Taxes

-

Private grants--

Public institutional grants-

2

Financial expenses

3

Others4

Depreciation-

173

Public institutional grants
Financial expenses
Others-120

Depreciation-

Programmes

6,305

Programmes

555

Indirect supply costs

218

Indirect supply costs

1

Field-related expenses

6,523

Field-related expenses

557

FUNDINGFUNDINGIn thousands of e

Private and other income

6,523

In thousands of e

Private and other income

557

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

6,523

Public institutional income
Funding of field-related costs

557

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents-

Locally hired staff

19

International staff

29

International staff

4

Field positions

29

Field positions

23

Locally hired staff

56 Médecins Sans Frontières

FINANCES BY COUNTRY

MALAWIMALIEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

4,043

Personnel costs

6,219

Travel and transportation

1,111

Travel and transportation

2,679

Medical and nutrition

1,088

Medical and nutrition

2,285

Logistics and sanitation

515

Logistics and sanitation

1,053

Professional services

224

Professional services

55

Communications

128

Communications

332

Office expenses

554

Office expenses

1,159

Taxes

6

Taxes

4

Private grants

9

Private grants

4

Public institutional grants-

Public institutional grants--4

Financial expenses

3

Others41

Financial expenses
Others242

Depreciation-

Programmes

7,917

Depreciation
Programmes

Indirect supply costs

209

Indirect supply costs

Field-related expenses

8,125

Field-related expenses

FUNDING13,834305
14,139FUNDINGIn thousands of e

Private and other income

6,684

ECHO and EU institutions-

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

18345

EU governments363

In thousands of e

Private and other income

14,139ECHO and EU institutions-

EU governments-

Non-EU governments-

North American governments-

Non-EU governments-

Other governments

North American governments-

UN institutions

1

International Drug Purchase Facility (UNITAID)

1,077

Other governments

1,077

UN institutions-

Public institutional income
Funding of field-related costs

14,1391

Public institutional income

1,441

Funding of field-related costs

8,125

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

329

International staff

43

Field positions

372

Locally hired staff

405

International staff

49

Field positions

454

International Financial Report 2016 57

FINANCES BY COUNTRY

MAURITANIAMEXICOEXPENSES

EXPENSES
In thousands of e

Personnel costs

2,820

In thousands of e

Personnel costs

2,093

Travel and transportation

871

Travel and transportation

300

Medical and nutrition

501

Medical and nutrition

240

Logistics and sanitation

219

Logistics and sanitation

147

Professional services

9

Professional services

41

Communications

114

Communications

49

Office expenses

379

Office expenses

455

Taxes

6

Taxes

6

Private grants

13

Private grants

1-

Public institutional grants-

3

Financial expenses

2

Others23

Public institutional grants
Financial expenses
Others102

Depreciation-

Programmes

5,038

Depreciation
Programmes

Indirect supply costs

200

Indirect supply costs

Field-related expenses

5,238

Field-related expenses

FUNDING

3,357
4
3,361

FUNDINGIn thousands of e

Private and other income

5,238

In thousands of e

Private and other income

3,178

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

North American governments-

Swiss Agency for Development and Cooperation
Department (DDC)183

Other governments-

Non-EU governments

183

UN institutions

1

Public institutional income-

North American governments-

Other governments-

UN institutions

1

Funding of field-related costs

5,238

Public institutional income

183

Funding of field-related costs

3,361

STAFF INFORMATION
In full-time equivalents

Locally hired staff

371

International staff

24

Field positions

395

58 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

87

International staff

25

Field positions

112

FINANCES BY COUNTRY

MOZAMBIQUE

MYANMAR

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

4,127

Personnel costs

7,098

Travel and transportation

1,053

Travel and transportation

2,744

Medical and nutrition

1,996

Medical and nutrition

7,633

Logistics and sanitation

193

Logistics and sanitation

437

Professional services

164

Professional services

36

Communications

221

Communications

377

Office expenses

1,055

Office expenses

1,310

Taxes

4

Taxes

5

Private grants

41

Private grants

42

Public institutional grants
Financial expenses
Others-Public institutional grants

6

Financial expenses

10

Others52

181

Depreciation-

Programmes

9,040

-

Depreciation-

Programmes

Indirect supply costs

204

Indirect supply costs

Field-related expenses

9,244

Field-related expenses

19,744
178
19,922

FUNDINGFUNDINGIn thousands of e
In thousands of e

Private and other income

6,845

Private and other income

13,956ECHO and EU institutions
ECHO and EU institutions--

AGCD - Belgium

456

Swedish International Development Cooperation
Agency (SIDA) - Sweden

414

EU governments

456

EU governments

414

Swiss Agency for Development and Cooperation
Department (DDC)963

Swiss Agency for Development and Cooperation
Department (DDC)92

Non-EU governments

963

Non-EU governments

92

North American governments-

Municipalities and regional councils - Belgium
International Drug Purchase Facility (UNITAID)

2
977

Other governments

980

UN institutions-

North American governments-

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

4,340
1,120

Other governments

5,460

UN institutions

1

Public institutional income

2,399

Funding of field-related costs

9,244

STAFF INFORMATION

1

Public institutional income

5,966

Funding of field-related costs

19,922

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

374

Locally hired staff

1,148International staff

36

International staff

49

Field positions

411

Field positions

1,197

International Financial Report 2016 59

FINANCES BY COUNTRYNIGERNIGERIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

15,003

Personnel costs

13,907

Travel and transportation

3,293

Travel and transportation

7,532

Medical and nutrition

3,471

Medical and nutrition

9,163

Logistics and sanitation

1,440

Logistics and sanitation

5,216

Professional services

337

Professional services

138

Communications

689

Communications

784

Office expenses

2,041

Office expenses

2,215

Taxes

10

Taxes

22

Private grants

2

Private grants

152

Public institutional grants-

Public institutional grants

Financial expenses

8

Financial expenses

36

Others73

Others75

Depreciation

27

Depreciation-

Programmes

26,367

Indirect supply costs

395

Field-related expenses

26,762

FUNDINGIn thousands of e

Private and other income-

Programmes

39,267

Indirect supply costs

1,160

Field-related expenses

40,428FUNDINGIn thousands of e

24,044
Private and other income

ECHO and EU institutions

38,027-

Ministry of Foreign Affairs (MFA) - Germany
Governments - Others - Spain
Swedish International Development Cooperation
Agency (SIDA) - Sweden

1,500
-1

EU governments

1,903

403

Swiss Agency for Development and Cooperation
Department (DDC)647

Non-EU governments

647

North American governments-

Municipalities and regional councils - Switzerland

169

ECHO and EU institutions-

Ministry of Foreign Affairs (MFA) - Germany
Irish Aid (DCI) - Ireland
Governments - Others - Spain

1,000
125
1,276

EU governments

2,401

Non-EU governments-

North American governments-

Other governments-

UN institutions

1

Other governments

169

UN institutions
1

Public institutional income

2,719

Funding of field-related costs

26,762

2,401

Funding of field-related costs

40,428

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,965International staff

122

Field positions

2,087

60 Médecins Sans Frontières

Public institutional income-

Locally hired staff

950

International staff

130

Field positions

1,080

FINANCES BY COUNTRYPAKISTANPALESTINE

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

12,601

Personnel costs

Travel and transportation

1,865

Travel and transportation

550

Medical and nutrition

5,153

Medical and nutrition

647

Logistics and sanitation

927

Logistics and sanitation

74

Professional services

101

Professional services

43

Communications

269

Communications

71

Office expenses

1,714

Office expenses

357

Taxes

10
44

Taxes

15

Private grants-

Private grants

Public institutional grants-

Public institutional grants

6

Financial expenses

Financial expenses
Others271

Depreciation-

Programmes

22,921

Indirect supply costs

545

Field-related expenses

23,467

FUNDING

4,082

6

Others116

Depreciation-

Programmes

6,000

Indirect supply costs

3

Field-related expenses

6,002

FUNDINGIn thousands of e

Private and other income

23,467In thousands of e

Private and other income

6,002

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions-

1

Public institutional income
Funding of field-related costs

1

23,467

STAFF INFORMATION

Public institutional income
Funding of field-related costs

6,002

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,586

Locally hired staff

106International staff

63

International staff

19

Field positions

1,649

Field positions

125

International Financial Report 2016 61

FINANCES BY COUNTRYPAPUA NEW GUINEAPHILIPPINES

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,363

In thousands of e

Personnel costs

461

Travel and transportation

617

Travel and transportation

140

Medical and nutrition

523

Medical and nutrition

484

Logistics and sanitation

112

Logistics and sanitation

15

Professional services

62

Professional services

20

Communications

108

Communications

8

Office expenses

411

Office expenses

65

Taxes

23

Taxes

Private grants-

Private grants

Public institutional grants-

Public institutional grants

149-

Financial expenses

10

Financial expenses-

Others53

Others2

Depreciation-

Depreciation-

Programmes

4,282

Indirect supply costs

40

Field-related expenses

4,322

FUNDING

Programmes

1,345

Indirect supply costs

43

Field-related expenses

1,389

FUNDINGIn thousands of e

Private and other income

4,322

In thousands of e

Private and other income

1,389

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

4,322

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,389

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

88

Locally hired staff

5International staff

28

International staff

7

Field positions

116

Field positions

12

62 Médecins Sans Frontières

FINANCES BY COUNTRY

RUSSIAN FEDERATIONSIERRA LEONE

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,489

Travel and transportation

250

Medical and nutrition

1,462

In thousands of e

Personnel costs

4,850

Travel and transportation

1,868

Medical and nutrition

1,751

Logistics and sanitation

21

Logistics and sanitation

778

Professional services

40

Professional services

274

Communications

62

Communications

341

Office expenses

577

Office expenses

1,121

Taxes

16

Taxes

20

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

19

Financial expenses

18

Others15

Others-24

Depreciation-

Programmes

4,950

Depreciation
Programmes

Indirect supply costs

159

Indirect supply costs

Field-related expenses

5,109

Field-related expenses

FUNDING

10,996
185
11,181FUNDINGIn thousands of e

Private and other income

5,109

In thousands of e

Private and other income

10,227ECHO and EU institutions-

ECHO and EU institutions

EU governments-

Non-EU governments-

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

North American governments-

EU governments

Other governments-

Non-EU governments--

North American governments-

Other governments-

UN institutions

-81
1,035
954

1

Public institutional income-

UN institutions
Funding of field-related costs

-

5,109

STAFF INFORMATION

1

Public institutional income

954

Funding of field-related costs

11,181

In full-time equivalents

Locally hired staff

114

International staff

15

Field positions

129

STAFF INFORMATION
In full-time equivalents

Locally hired staff

522

International staff

68

Field positions

590

International Financial Report 2016 63

FINANCES BY COUNTRYSOMALIA

SOUTH AFRICA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

350

Personnel costs

Travel and transportation

75

Travel and transportation

4,578
707

Medical and nutrition

1

Medical and nutrition

583

Logistics and sanitation-

Logistics and sanitation

124

Professional services

86

Professional services

174

Communications

15

Communications

139

Office expenses

111

Office expenses

527

Taxes

-

Taxes

Private grants-

Private grants

Public institutional grants-

Public institutional grants

Financial expenses

1

Financial expenses

Others-OthersDepreciation-

Depreciation

Programmes

639

Indirect supply costs-

Field-related expenses

639

FUNDING

430
4
348
-

Programmes

7,615

Indirect supply costs

51

Field-related expenses

7,665

FUNDINGIn thousands of e

Private and other income

639

In thousands of e

Private and other income

6,421

ECHO and EU institutions-

ECHO and EU institutions

EU governments

-

1,160

Non-EU governments-

AGCD - Belgium
Danish Agency for Development Assistance (DANIDA)

North American governments-

EU governments

1,115

Other governments-

UN institutions

1

Public institutional income
Funding of field-related costs

639

STAFF INFORMATION-45

Non-EU governments-

North American governments-

International Drug Purchase Facility (UNITAID)

130

Other governments

130

UN institutions

1

Public institutional income

1,245

Funding of field-related costs

7,665

In full-time equivalents

Locally hired staff-

International staff

4

Field positions

4

64 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

188

International staff

26

Field positions

224

FINANCES BY COUNTRY

SUDAN

SOUTH SUDAN

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

5,614

Personnel costs

42,530Travel and transportation

1,570

Travel and transportation

17,345

Medical and nutrition

1,830

Medical and nutrition

7,512

Logistics and sanitation

1,365

Logistics and sanitation

6,258

Professional services

59

Professional services

263

Communications

205

Communications

1,607

Office expenses

1,064

Office expenses

7,065

Taxes

26

Taxes

Private grants

22

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

11

Financial expenses

Others24

OthersDepreciation-

Programmes

11,791

Indirect supply costs

124

Field-related expenses

11,914

41

482
3,808

Depreciation-

Programmes

86,909Indirect supply costs

1,838

Field-related expenses

88,747

FUNDINGIn thousands of e

FUNDINGIn thousands of e

Private and other income

11,548ECHO and EU institutions-

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)367

Non-EU governments

367

North American governments-

Other governments-

UN institutions

1

Public institutional income
Funding of field-related costs

367
11,914

Private and other income

79,141

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

3,936
3,936

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

2,356
750
54
1,512
4,672

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

367
367

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

631
631

Other governments-

UN institutions

1

STAFF INFORMATION
In full-time equivalents

Locally hired staff

576

International staff

21

Field positions

597

Public institutional income

9,606

Funding of field-related costs

88,747

STAFF INFORMATION

In full-time equivalents

Locally hired staff

3,363International staff

320

Field positions

3,683

International Financial Report 2016 65

FINANCES BY COUNTRYSWAZILANDSYRIAEXPENSES

EXPENSES
In thousands of e

Personnel costs

5,341

Travel and transportation

707

In thousands of e

Personnel costs

7,469

Travel and transportation

2,575

Medical and nutrition

2,311

Medical and nutrition

15,958Logistics and sanitation

254

Logistics and sanitation

2,541

Professional services

68

Professional services

175

Communications

220

Communications

289

Office expenses

675

Office expenses

1,059

Taxes

4

Taxes

Private grants-

Private grants

Public institutional grants-

Public institutional grants

163
8,900
-

Financial expenses

15

Financial expenses

106

Others23

Others186

Depreciation-

Programmes

9,617

Depreciation
Programmes

Indirect supply costs

193

Indirect supply costs

Field-related expenses

9,811

Field-related expenses

FUNDING39,421
777
40,198FUNDINGIn thousands of e

Private and other income

8,671

In thousands of e

Private and other income

40,198ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

North American governments-

Other governments-

Swiss Agency for Development and Cooperation
Department (DDC)459

Non-EU governments

459

North American governments-

International Drug Purchase Facility (UNITAID)

681

Other governments

681

UN institutions

UN institutions

1

Public institutional income-

Funding of field-related costs

1

Public institutional income

1,140

Funding of field-related costs

9,811

40,198

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

410

International staff

36

Field positions

446

66 Médecins Sans Frontières

Locally hired staff

405

International staff

50

Field positions

455

FINANCES BY COUNTRYTAJIKISTANTANZANIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,116

In thousands of e

Personnel costs

3,855

Travel and transportation

242

Travel and transportation

1,622

Medical and nutrition

293

Medical and nutrition

2,269

Logistics and sanitation

40

Logistics and sanitation

1,268

Professional services

7

Professional services

65

Communications

52

Communications

184

Office expenses

220

Office expenses

575

Taxes

-

Taxes

2

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

5

Financial expenses

5

Others1

Others22

Depreciation-

Depreciation

44

Programmes

1,974

Indirect supply costs

14

Field-related expenses

1,988

FUNDING

Programmes

9,911

Indirect supply costs

157

Field-related expenses

10,068FUNDINGIn thousands of e

Private and other income

1,988

In thousands of e

Private and other income

9,816

ECHO and EU institutions-

ECHO and EU institutions

EU governments-

Irish Aid (DCI) - Ireland

235

Non-EU governments-

EU governments

235

North American governments-

Non-EU governments-

Other governments-

North American governments--

Municipalities and regional councils - Switzerland

17

Other governments

17-

UN institutions

UN institutions
1

Public institutional income-

1

Funding of field-related costs

1,988

Public institutional income
Funding of field-related costs

252
10,068

STAFF INFORMATION
In full-time equivalents

Locally hired staff

88

International staff

14

Field positions

102

STAFF INFORMATION
In full-time equivalents

Locally hired staff

150

International staff

43

Field positions

193

International Financial Report 2016 67

FINANCES BY COUNTRYTUNISIA

TURKEYEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

431

Personnel costs

Travel and transportation

144

Travel and transportation

2,837
491

Medical and nutrition

103

Medical and nutrition

325

Logistics and sanitation

20

Logistics and sanitation

590

Professional services

30

Professional services

151

Communications

12

Communications

142

Office expenses

150

Office expenses

702

Taxes

2

Taxes

-146

Private grants-

Private grants

780

Public institutional grants-

Public institutional grants

Financial expenses

1

Financial expenses

14

Others35

Others157

Depreciation--

Depreciation-

Programmes

929

Programmes

Indirect supply costs

26

Indirect supply costs

348

Field-related expenses

955

Field-related expenses

6,392

FUNDING

6,044

FUNDINGIn thousands of e

Private and other income

955

In thousands of e

Private and other income

6,392

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1955

Public institutional income
Funding of field-related costs

6,392

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

19

Locally hired staff

51

International staff

6

International staff

22

Field positions

25

Field positions

73

68 Médecins Sans Frontières

FINANCES BY COUNTRYUGANDAUKRAINEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

3,833

Personnel costs

Travel and transportation

1,062

Travel and transportation

2,502

Medical and nutrition

1,219

Medical and nutrition

1,856

Logistics and sanitation

719

Logistics and sanitation

100

Professional services

288

Professional services

58

Communications

116

Communications

76

Office expenses

733

Office expenses

631

Taxes

41

Taxes

-

731

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

7

Financial expenses

Others63

OthersDepreciation-

Programmes

8,081

Depreciation-

Programmes

Indirect supply costs

156

Indirect supply costs

Field-related expenses

8,237

Field-related expenses

FUNDING

9
-737

5,226
85
5,311

FUNDINGIn thousands of e

Private and other income

7,514

In thousands of e

Private and other income

5,311

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

International Drug Purchase Facility (UNITAID)

714

Other governments

Other governments

714

UN institutions

UN institutions

-

-

1

Public institutional income

1

Public institutional income

723

Funding of field-related costs

8,237

Funding of field-related costs

5,311

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

304

International staff

39

Field positions

342

Locally hired staff

128

International staff

26

Field positions

154

International Financial Report 2016 69

FINANCES BY COUNTRYUZBEKISTANVENEZUELAEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

3,916

Personnel costs

790

Travel and transportation

1,130

Travel and transportation

284

Medical and nutrition

3,027

Medical and nutrition

285

Logistics and sanitation

298

Logistics and sanitation

82

Professional services

624

Professional services

33

Communications

158

Communications

88

Office expenses

513

Office expenses

255

Taxes

-

Taxes

7

Private grants-

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

95

Financial expenses

5

Others54

Others65

Depreciation-

Programmes

9,815

Depreciation
Programmes

Indirect supply costs

128

Indirect supply costs

Field-related expenses

9,943

Field-related expenses

FUNDING

1,895
77
1,972

FUNDINGIn thousands of e

Private and other income

9,943

In thousands of e

Private and other income

1,972

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

9,943

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,972

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

214

Locally hired staff

8

International staff

34

International staff

16

Field positions

248

Field positions

24

70 Médecins Sans Frontières

FINANCES BY COUNTRYYEMENZIMBABWE

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

28,058Personnel costs

6,661

Travel and transportation

9,259

Travel and transportation

1,289

Medical and nutrition

17,421

Medical and nutrition

1,922

Logistics and sanitation

2,085

Logistics and sanitation

1,327

Professional services

208

Professional services

61

Communications

424

Communications

288

Office expenses

2,536

Office expenses

1,291

Taxes

8

Taxes

18

Private grants

81

Private grants

255

Public institutional grants-

Public institutional grants-

Financial expenses

37

Financial expenses

27

Others32

Others430

Depreciation

48

Depreciation

Programmes

60,199Programmes

Indirect supply costs

1,475

Indirect supply costs

Field-related expenses

61,674

Field-related expenses

FUNDING

13,568350
13,918FUNDINGIn thousands of e

Private and other income

61,674In thousands of e

Private and other income

11,774ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

Non-EU governments-

AGCD - Belgium
Danish Agency for Development Assistance (DANIDA)

939
41

North American governments-

EU governments

980

Other governments-

Ministry of Foreign Affairs (MFA) - Norway-16

Non-EU governments-16

UN institutions-

North American governments-

International Drug Purchase Facility (UNITAID)

1,180

Other governments

1,180

-

1

Public institutional income
Funding of field-related costs

61,674UN institutions

1

STAFF INFORMATION

Public institutional income

2,144

Funding of field-related costs

13,918In full-time equivalents

Locally hired staff

1,214International staff

103

Field positions

1,317

STAFF INFORMATION
In full-time equivalents

Locally hired staff

253

International staff

35

Field positions

288

International Financial Report 2016 71

FINANCES BY COUNTRY

MEDITERRANEANSEA OPERATIONSMIGRANT SUPPORTEAST EUROPE

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

2,195

Personnel costs959

Travel and transportation

4,808

Travel and transportation

240

Medical and nutrition

217

Medical and nutrition

99

Logistics and sanitation

859

Logistics and sanitation

105

Professional services

421

Professional services

24

Communications

106

Communications

20

Office expenses

475

Office expenses

172

Taxes

70

Taxes

155

Private grants

1,046

Private grants-

Public institutional grants-

Public institutional grants-

Financial expenses

1

Financial expenses

3

Others4

Others8

Depreciation-

Depreciation

172

Programmes

10,373

Indirect supply costs

11

Field-related expenses

10,384FUNDING

Programmes

1,784

Indirect supply costs

396

Field-related expenses

2,181

FUNDINGIn thousands of e

Private and other income

10,384In thousands of e

Private and other income

2,181

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU governments-

Non-EU governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

10,384

STAFF INFORMATION

Public institutional income
Funding of field-related costs

2,181

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff-

Locally hired staff

275

International staff

19

International staff

20

Field positions

19

Field positions

295

72 Médecins Sans Frontières

FINANCES BY COUNTRYOTHER COUNTRIESTRANSVERSALACTIVITIES *EXPENSES
In thousands of e

Personnel costs

1,993

Travel and transportation

1,093

Medical and nutrition

299

Logistics and sanitation

317

Professional services

636

Communications

97

Office expenses

438

Taxes

2

Private grants

196

Public institutional grants-

Financial expenses

5

EXPENSES
In thousands of e

Personnel costs

6,598

Travel and transportation

1,987

Medical and nutrition

2,550

Logistics and sanitation

49

Professional services

871

Communications

162

Office expenses

836

Taxes

7

Private grants

21

Public institutional grants

Others-283

Depreciation

293

Programmes

5,085

Depreciation

Indirect supply costs

589

Programmes

Field-related expenses

5,674

Financial expenses

3

Others-1,971
552
11,666

Indirect supply costs

80

Field-related expenses

FUNDING

11,746In thousands of e

Private and other income

3,259

ECHO and EU institutions-

Danish Agency for Development Assistance(DANIDA) - Denmark
Ministry of Foreign Affairs (BuZa) - Holland
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

947
700
-11
1,637

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

73
73

North American governments-

Municipalities and regional councils - Spain
Municipalities and regional councils - Switzerland
International Drug Purchase Facility (UNITAID)
Other governments

16
23
666
705

UN institutions

FUNDINGIn thousands of e

Private and other income

9,936

ECHO and EU institutions-

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)

1,468

Non-EU governments

1,468

North American governments-

International Drug Purchase Facility (UNITAID)

342

Other governments

342

UN institutions

1

Public institutional income

1,810

Funding of field-related costs

11,746

1

Public institutional income

2,415

Funding of field-related costs

5,674

STAFF INFORMATION-

In full-time equivalents

Locally hired staff

5International staff

10

Field positions

15

STAFF INFORMATION

In full-time equivalents

Locally hired staff-

International staff-

Field positions-* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.
International Financial Report 2016 73

ABOUT THIS REPORT
Editors
Marisol Gajardo, International Finance Officer, with
Gabriel Lebailly, International Finance ICA Support, andRicardo Rubio, International Finance Coordinator

Editorial support
Marianne Burkhardt, Online Editor

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

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

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

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