in 1971 by a small group of doctors and journalists whobelieved that all people should have accessto emergency relief. MSF was one of the first
nongovernmental organisations to provide urgently
needed medical assistance and to publicly bear witness
to the plight of the people it helps.
Today MSF is an international medical humanitarian
movement with branch offices in 19 countries.
In 2005, over 2225 MSF volunteer doctors, nurses,
other medical professionals, logistical experts,
water and sanitation engineers and administrators
joined approximately 25,850 locally hired staff
to provide medical aid in over 70 countries.
MSF was awarded the 1999 Nobel Peace Prize.

MSF International Movement Financial Report 31/12/2005

Médecins Sans Frontières (MSF) was founded

31/12/2005

MSF International Movement Financial Report

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

31/12/2005

Contents
MSF Missions around the world2

Activity and Financial Report

4

Auditors’ Report

8

Combined financial statements

9Statement of financial position

10

Statement of financial activities

11

Statement of functional expenses

12Statement of cash flows

13

Statement of changes in retained earnings and equities

14

Notes to the financial statements
Introduction

15
16

1. Significant accounting policies

17

2. Statement of financial position

20

3. Statement of financial activities

25

4. Sectorial information27

5. Other information

67

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 1

MSF Missions
around the WorldRUSSIAN FEDERATION P.56

Click on a country name to go directly to that country page.
Countries with a black label are those with a total
expenditure of less than 500k Euros and are included
under ‘other countries’.

SWEDEN P.65
POLAND P.65
GEORGIA P.44
ARMENIA P.33
BELGIUM P.34

BULGARIA P.65

LUXEMBOURG P.65

IRAQ P.65

SERBIA P.57

IRAN P.48

UKRAINE P.63

SWITZERLAND P.65

TURKMENISTAN P.62
UZBEKISTAN P.63

CHECHNYA P.39

FRANCE P.43
ITALY P.48
GREECE P.65
SPAIN P.65

KYRGYZSTAN P.65

PALESTINIAN TERRITORIES P.55

AFGHANISTAN P.65
PAKISTAN P.55

MOROCCO P.65
NIGER P.54

JAPAN P.65

MALI P.51

NORTH KOREA P.65

MAURITANIA P.52

CHINA P.40

BURKINA FASO P.36

LAOS P.50

GUINEA P.45
GUINEA-BISSAU P.45

MEXICO P.65

SIERRA LEONE P.58

GUATEMALA P.44

NICARAGUA P.65
HAITI P.46
ECUADOR P.42
COLOMBIA P.40
PERU P.56
BOLIVIA P.35
BRAZIL P.36

SUDAN P.60

NEPAL P.53

E THIOPIA P.43

INDIA P.47

PHILLIPINES P.65

CENTRAL AFRICAN REPUBLIC P.38

LIBERIA P.50

HONDURAS P.46

MALAYSIA P.65

CHAD P.39

SOMALIA P.58

IVORY COAST P.49

KENYA P.49

BENIN P.35

UGANDA P.62

NIGERIA P.54

R WANDA P.57

CAMEROON P.38

BURUNDI P.37

REPUBLIC OF CONGO P.42

TANZANIA P.61

DEMOCRATIC REPUBLIC OF CONGO P.41

SRI LANKA P.59
BANGLADESH P.34
MYANMAR P.53
THAILAND P.61
CAMBODIA P.37
INDONESIA P.47

MADAGASCAR P.65

ANGOLA P.33

MALAWI P.51

SOUTH AFRICA P.59

MOZAMBIQUE P.52
ZIMBABWE P.64
ZAMBIA P.64

2 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 3

Activity and Financial Report
For the year ended 31 December 2005
This report is presented along with the

The charter of Médecins sans Frontières

financial statements of the organisation

Médecins Sans Frontières is a private international

for the year ended 31 December 2005.

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

The financial statements have been

to all other professions, which might help in

prepared in accordance with theachieving its aims. All of its members agree toaccounting policies set out in note 1
to the financial statements.
Objects & Policies
Médecins Sans Frontières (MSF) is an international non-governmental medical-humanitarian organisation. We provide independent medical relief to victims of war, disasters, epidemics
and other catastrophes in over 75 countries around the world.
We strive to provide assistance to those who need it most,regardless of ethnic origin, religion or political affiliation.
To get access to and care for the most vulnerable, MSF’s operational policies must remain scrupulously independent ofgovernments, as well as religious and economic powers. We rely
on private individuals for the majority of our funding. In thefield, we conduct our own assessments, manage projects directly
and monitor the impact of our assistance. We also campaign
for improved access to medicines for the most vulnerable groups
and fund research into the development of drugs for neglecteddiseases.
MSF is a volunteer organisation. Each year about 2,500 doctors,
nurses, logistics specialists and engineers of all nationalities
leave on field assignments to join around 25,000 staff in the
countries of assistance.

Organisational Structure
Initially founded in Paris in 1971, MSF has become an international organisation with nineteen sections throughout theworld. Each section is an association. Twice a year the presidentof each section attends the MSF International Council, which
is an association, registered in Switzerland. This Council has,amongst others, the responsibility to promote accountability
and transparency within the MSF movement; these accounts area ref lection of that responsibility and ref lect the financial situation of the movement as a whole. It should be noted that asMSF Greece rejoined the movement in January 2005, the figuresfor 2004 include only 18 sections, whereas the figures for 2005
include 19 sections.
All those working with MSF agree to abide by the principles of
the International Charter of MSF as follows:

4 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

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

• Médecins Sans Frontières observes neutrality

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

• Members undertake to respect their profes-

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

• As volunteers, members understand the risks

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

Overview of activities (to time of publication)
In July 2006, amid intensifying armed conf lict between Israeli
Defence Forces (IDF) and Lebanese Hezbollah fighters, MSF
launched an emergency intervention to help address medicalhumanitarian needs. Assistance was offered on the Israeli side
dealing with civilian deaths and injured from rocket attacks;
however the nature of the conf lict was such that there weregreater needs and less available assistance in Lebanon.
With a high intensity bombardment cutting major roads andbridges throughout the country, transportation was difficultand dangerous, compelling MSF to make public statements
reminding those engaged in the conf lict that they had a responsibility to allow assistance to reach civilians caught in thefighting. Though vociferous in such demands, MSF retained its
neutrality by refraining from commenting on specific militarydecisions of either side. This independent and impartial
approach to the provision of aid allowed us to move and assist
in a context where almost all movement was prevented.

The difficulties reaching people in need in Lebanon are illustrative of a growing problem of access that MSF has confronted
over the past year. Despite the relative simplicity of our mission– to provide impartial medical-humanitarian assistance to thosein need and prevent loss of life - our ability to obtain access topatients can rarely be assumed. Many of the people we help aretrapped within highly charged and complex social and politicalcontexts that create significant barriers to the provision of aid.

environments in order to identify where and how we can best
provide effective assistance. Addressing the problem of access,she proposes that new strategies must necessarily be developed
to carry out our work. As this report goes to press, we arelaunching a new project to provide reconstructive surgery forwounded Iraqis in Jordan and working with Iraqi medical groups
to assist them in responding to the effects of daily violence inthat country.

Security concerns

Coordination: not a panacea

At the time of writing, humanitarian organisations have been
reducing activities or pulling out of Darfur, Sudan. Over a
million people have been living a survival existence with‘adequate’ health parameters for over two years in camps in
Sudan and Chad, disguising an utter lack of hope and despairthat pervades these islands of assistance. These are the lucky
ones who manage to have sustained contact with the diminishing and under-funded aid made available to them. Outside thecamps, especially in West and North Darfur, violence against
civilians continues, accompanied by a significant increase intargeted attacks against aid workers including MSF staff,
making land travel and logistical assistance close to impossible.
MSF has been working in Darfur since early 2004 and intends
to stay as long as we are able to be effective, although the situation is becoming increasingly precarious. Serious security
incidents have forced us to reduce activities in the Jebel Marraregion, despite an ongoing cholera outbreak, and we can nolonger send surgical referrals by road for emergency care. This
reduction in the ability to provide basic assistance is likely
to have a critical impact on an already fragile health situation.

With an ever-growing number of aid organisations, there are
now increasing attempts to coordinate humanitarian assistanceto control and direct this assistance in a certain direction.
Superficially coordination can have positive results allowing
various agencies to use their strengths within a comprehensive
response; however, “lack of coordination” is currently used asa blanket excuse for every failing of aid assistance. In some cases,
it is not a failure of aid but rather a deliberate and politicallymotivated lack of access to aid for people in need. The intricacies
and potential dangers of coordination being provided as a sole
response to the failures of aid in the past is discussed in thisreport by Fabien Dubuet and Emmanuel Tronc, who outline
MSF’s position whilst the UN implements changes in its systemof aid assessment and delivery. MSF remains careful to separate
itself from these processes, instead relying on independenceof assessment and action to respond to specific needs of specificpopulations, rather than contributing to a global frameworkof dubious origins and effectiveness. Independent and impartial
assessment is not only a principled, but also a practical
approach that allows us safe and rapid access to people in need.

Likewise in Sri Lanka, a country where we worked for many
years during the conf lict, seventeen aid workers from the NGO
Action Contre la Faim were executed in July 2006. The perpetrators of this outrage have not been identified. With suchattacks on clearly identified aid workers, there is a grave
concern for the future of assistance in this country. MSF isstruggling to get access to areas where there is no humanitarianassistance at all in this brutal civil war.

Effective responses

An unhealthy mix
Over the past year, there has been a mounting distrust toward
aid organisations by those who have the power to grant us
access. This mistrust is not always misplaced. The practice ofsome nongovernmental organisations (NGOs), private contractors and many governments doing ‘humanitarian’ work witha specific political aim causes confusion, and reduces the acceptance of the universal nature of humanitarian assistance. This
contributes to a climate where groups opposed to any underlying
political aim use confusion as an excuse to attack aid workers.
This mounting distrust is just one of the ongoing challenges ofproviding emergency assistance discussed in an article in thesepages by Marilyn McHarg, who underscores our need to adapt
to and anticipate not only a changing humanitarian landscape,but also dynamic social, political and even geographical

Despite our concerns around these issues, our records over the
past year show a massive volume of medical care to individuals
and families around the world: this includes doing more lifesaving surgery, treating more malaria, and offering mental
health support to more people than ever before. MSF in 2005
provided medical-humanitarian assistance to over 10 million
people including major emergency responses following an
October earthquake in Asia, and treatment for 26,000 people
with cholera in Angola in the spring of 2006, the largest outbreak of this disease in that country in over a decade. But thesenumbers mean little without ref lecting on the relevance of theassistance and the quality of our work: each patient is much
more than a statistic and we must be sure that if we treat someone for malaria, for example, that they get a humane consultation, the right diagnosis and treatment.
Particularly when we have access to field-appropriate medical
and logistical tools, we are able to adopt new methods of treatment to provide relevant and quality care. A novel approachto an old problem of treating malnourished children, mobile
feeding centres and the availability of an effective, portable
nutritional rehabilitation product helped MSF carry out its
largest and most successful response to child malnutritionin Niger in 2005. 63,000 severely malnourished children were

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 5

Financial Reportadmitted into MSF programmes, where record cure rates wereachieved. Dr. Milton Tectonidis explains this intervention andits importance in an essay within this report – an undertaking
that allowed us to demonstrate that death by malnutrition is
not necessarily inevitable and can more and more be equatedwith death by neglect.
Similarly, as we continue to provide a full package of HIV/AIDS
prevention and treatment to people and communities in
32 countries, our developing strategy is to decentralise care andincrease the number of sites where treatment is available – anapproach described in this report by our team in Thyolo,
Malawi. The size of scale-up that is truly needed, however, continues to be limited by a shortage of human resources and thestate of health systems in many countries and it is unrealistic
to believe that these issues will be solved sufficiently to treat
everyone with HIV/AIDS. A comprehensive response to thisepidemic is precluded by a disgraceful lack of drugs, diagnostics
and monitoring tools developed for resource-poor countries,
who instead must make do with the detritus of western-focusedresearch. More appropriate tools are urgently needed to address
this crisis head-on, to treat many more people despite thehuman resources and structural crises.
While we are buoyed by the outcomes of our interventions in
2005/2006, we also recognise that MSF can only offer immediate
and time-limited solutions. It must be clear, that the modest
improvements we can make should be viewed neither as anopportunity for governments and international organisations
to abdicate their responsibilities, nor as an alibi for political
inaction. Speaking out and raising awareness of this neglect
is how we avoid covering up the problem. This year, we include
in this report a selection of photos of people from the
Democratic Republic of Congo – where human needs havelargely been ignored by the international community.
Self-criticism is an essential element of MSF and the 19 sectionsof MSF went through an internal process this past year aimed
at improving our operations and governance structure.
Developing from this is a commitment to maintain the transparency of our actions and concretely increase the accountability wedisplay to those we assist and the donors that generously assist
our work, for it is reliance on individual donors that allows us toact quickly and independently and in response to human needs.
We see this accountability as a potent tool to ref lect openly on
our operations and improve them significantly as we meet new
challenges and obstacles. MSF will continue to look for new
ways to manoeuvre past whatever barriers may arise, logistical,
security or political and assist those who are being neglected firmly grounded in our identity, and our intention to provide
quality medical care for people who would otherwise have none.

6 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Combined Accounts 2005

Tsunami Related Donations**

MSF is pleased to present its audited combined financial
accounts. The combined accounts present an aggregation of thefinancial statements of 19 MSF sections worldwide together
with the financial statements of 12 satellite organisations. The
financial accounts provide both a view of MSF’s work internationally and also a means of transparency and accountability.

The Asian Tsunami on 26th December 2004 lead to an enormous response from the general public worldwide. MSF sections worldwide received an unprecedented € 111 million,of which € 36.4 million was received in 2004, and the balancein 2005. The funds received were used for tsunami-relief operations or “derestricted” or “re-directed” with the consent
of the donors and spent where they were most needed within
MSF’s ongoing work.

Income2005 saw a sharp increase in income for MSF internationally.
Incoming resources rose by € 191 million, representing an
increase in income of 41.7% over 2004. MSF’s total income forthe year 2005 was € 649 million. We would like to take thisopportunity to thank most sincerely all our donors for theircontinued support, without whom we would be unable to workfor the populations which we serve.

Expenditure
Having outlined the funds available to MSF in 2005, the combined accounts also show the disbursements of those funds.
The total expenditure in 2005 was € 509 million, which represents an increase of 21% over 2004. This expenditure canbe broken down into two main categories, being social mission
and other expenses. The table below breaks down these categories further and allocates expenditure accordingly.

MSF spent a total of € 24.5 million in 2004 and 2005 on operations in the regions affected by the tsunami – € 1.7 million in2004 and the remainder in 2005. In total € 19.7 million was
spent in Indonesia, € 4.0m in Sri Lanka and € 0.8m in India andThailand. A balance of € 2.3 million of restricted tsunami funds
remains unspent at the end of 2005. These funds are carriedforward in the balance sheet within liabilities under “unspent
temporarily restricted funds” (see note 2.13 of the financial
statements).

work in emergencies elsewhere in the world. An overwhelming
majority of the donors agreed to this request with the resultthat only € 2.3 million remains restricted and unspent at theend of 2005. Of the amounts derestricted or re-directed,
approximately € 30 million were used to fund two other major
emergencies, which occurred in 2005: the famine in Niger andthe earthquake in Pakistan. Other derestricted or re-directed
funds were used to support our work in ongoing conf licts
such as Democratic Republic of Congo or the Darfur regionof Sudan.
Rowan Gillies, M.B.B.S.
President, MSF International Council

The remainder of the donations received were “derestricted”
or “re-directed” with the consent of the donors, with the exception of € 1.3 million, which was refunded to donors at theirrequest. MSF offices around the world contacted individuals
requesting their permission to use their funds to support MSF’s

Expenditure Social mission

2005
M€

2004
M€

Expenses 2004/05

M€%

Programs
Headquarters program support
Témoignage/awareness raising
Other humanitarian activities

348
50
16
8

277
44
14
8

India
Indonesia
Sri Lanka
Thailand

0.6
19.7
4.0
0.2

2.6
80.5
16.3
0.6

Total Social Mission

421

344

Total

24.5

100

Income 2004/05
Funds collected• Funds derestricted or
re-directed to other crises• Funds reimbursed• Restricted funds spentin 2004/05• Remaining restricted funds
to be spent in 2006

M€

%

82.8
1.3

74.7
1.1

24.5

22.1

2.3

2.1

110.9

100

Other expenses
Total
Fundraising
Management andgeneral administration

60

49

28

28

*Total other expenses

88

77** the tsunami data supplied is unaudited figures*(there was also a payment of income tax € 53k in 2005 and € 49k in 2004)

The result of the above is that MSF’s total expenditure 2005 isrepresented by 83% spent on social mission and 17% on otherexpenses.

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 7

Auditors’ Report
Year ended December 31, 2005

Combined Financial statements
for the year ended 31 December 2005

To the Board of MSF International,
At your request, we have audited the accompanying international combined balance sheet of MSF
as of December 31, 2005, and the related international combined statements of income, changes
in equity, cash-f low statement, and notes to the financial statements for the year then ended.
These international combined financial statements are the responsibility of MSF’s management.
Our responsibility is to express an opinion on these international combined financial statements
based on our audit.
We conducted our audit in accordance with International Standards on Auditing. Those Standards
require that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant estimates made by management,
as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the accompanying international combined financial statements are prepared,in all material respects, in accordance with MSF accounting policies, as presented in the note 1
to the financial statements.
Without qualifying our opinion we draw your attention to the following point:
Note 1 – Significant Accounting Policies – to the international combined financial statements
presents the main deviations from the International Financial Standards and SIC interpretationsin the MSF accounting policies.

Paris-La Défense et Neuilly-sur-Seine, October 20, 2006
KPMG Audit

ERNST & YOUNG et Autres

Gilles Salignon

Jean Bouquot

8 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 9

Statement of financial activities

Notes

2005

2004

In thousands of euros

2,1
2,2
2,3

1.250
29.3094.925

451
28.6102.674

Individuals
Private institutions

2,4
2,5
2,6
2,7
2,8
2,9

35.48314.23229.271
12.5964.644
5.820
352.12931.73612.28339.32430.068
4.144
5.339
201.805

Current assets - Net

418.692292.965

Total assets - Net

454.174

324.700

Permanently restricted funds
Unrestricted funds
Other retained earnings and equities

2.846
384.614
1.519

2.837
236.645-3.707388.979
3.633
4.873
42.722
13.94026

235.776
2.954
4.681
34.57446.652
62

Liabilities

65.19588.924

Total liabilities and retained earnings

454.174

324.700

In thousands of euros

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

3.1.1/4.2.1
3.1.1/4.2.1

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

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

2,14
2,1
2,11
2,12
2,13

Restricted

T
Total
2005

T
Total
2004

420.94249.94351.771
20.337472.71270.280296.01446.823470.885

72.108542.993342.837

Notes Unrestricted

Public institutional income

3.1.2/4.2.2

177

90.12690.303102.890

Other income

3.1.3/4.2.1

15.401280

15.68012.401486.462

162.514648.976458.128

3.2/4.2.3
3,2
3,2
3,2

190.91245.34615.7387.591

156.961
4.157
217
383

347.87349.50415.9557.974

277.31944.13414.473
7.942

3,2
3,2
3,2

259.587
59.21627.92953

161.719613
177-

421.306
59.82928.10653

343.86749.21727.95549

Other expenses

87.198790

87.98877.220Total Expenditure346.785

162.509509.294

421.087

4.076

-4

4.071

-2.846143.7530143.753

34.195

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

Net exchange gains/losses
unrealized & realized
Surplus/(deﬁcit)

Statement

Statement

Statement of financial position

20th October 2006,

Bernadette Orbinski-Burke
Treasurer, MSF International Council

10 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 11

Statement of cash flows

In thousand of euros

In thousands of euros

Social mission
Nature of expenses

Programs

Headquarters
programsupportTémoignage /AwarenessraisingOtherhumanitarian
activities

Total Social
mission

Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation
Professional services
Communications
Publications
Promotional expenses
Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
OthersDepreciation

153.258
70.11666.16629.171
1.924
7.087
11.058
774
1.381
0
721
6.218
-

34.686
3.555
53
170
853
1.093
32
162
5.569
61
10
181
1.337
1.742

7.377
891
0
2
741
1.417
1.004
3.003
1.166
6
8
27
128
187

320
517
1.221
533
15
6
-2
0
30
0
5.311
0
4
12
7

195.64175.08067.44029.876
3.533
9.603
1.034
3.165
17.823
841
6.709
0
932
7.695
1.936

Total

347.87349.50415.9557.974

421.306

Nature of expenses

Management,
general andFundraising administration

Other expenses
Income tax

Total Other
expenses

2004

531.305
542.993351.366
342.837

Cash flows from humanitarian and functioning activities

Total 2005

Total 2004

Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation
Professional services
Communications
Publications
Promotional expenses
Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
OthersDepreciation

8.041
463
6
0
3.643
8.168
4.528
30.504
2.834
20
0
1.072
183
368

16.974
1.573
1
0
2.720
841
346
657
1.708
68
27
1.509
588
1.092

53
-

25.015
2.036
7
0
6.363
9.009
4.874
31.161
4.542
141
27
2.581
772
1.460

220.655
77.11567.44729.8769.896
18.6125.908
34.32622.366
982
6.736
0
3.513
8.466
3.396

184.71254.69160.04717.1538.318
17.0354.709
29.36920.546
657
4.924
0
3.719
11.768
3.438

Total

59.82928.10653

87.988509.294

421.087

12 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

2005

Statement

Statement

Statement of functional expenses

1. Cash ﬂows from private donors• Private income
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities• Permanently restricted contributions and income
Variation in working capital requirements• Change in receivables from private donors• Change in deferred income on private grants• Change in unspent temporarily restricted funds
2. Cash ﬂows from public institutional agencies• Public institutional income
Variation in working capital requirements• Change in public institutional assets• Change in public institutional liabilities
3. Others cash ﬂows from humanitarian and functioning activities• Other income• Social mission expenditure• Others expenses
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities• Permanently restricted contributions and income• Depreciation, amortization, provisions• Write-off of non-current assets• Proceeds on disposals of non-currents assets• Investment subsidies as income• Gains/losses resulting from financial assets and debts
Variation in working capital requirements• Change in other receivables and current assets• Change in other current liabilities
Net cash provided by/(used for) humanitarian and functioning
activities (A) = 1+2+3-1
20.592406-32.686
97.63390.303-26.734-831
36.09694.255102.8908.726-1.395-490.788
15.680-421.306-87.988-10.1591.524-403.905
12.401-343.867-77.220

0
4.522
46
-26
-159
-6.529

0
3.713
72
-456
-92
-2.316-2.420
7.392

1.395
2.464

138.149

41.716

Investments in non-current assets
Proceeds on disposals of non-currents assets
Investment subsidies as income
Change in investment subsidies liabilities-3.99026
159-44-3.653
456
92
1.091

Net cash provided by/(used for) investing activities (B)-3.849-2.015

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

0
6.529
192
20

2
2.316
-313
0

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

6.741

2.004

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

8.277-1.2792.384-3.468-118

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

150.424

38.118Opening cash and equivalents (G)201.743

163.631

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

352.167201.749

Cash flows from investing activities

Cash Flows From Financing Activities

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 13

Statement

Statement of changes in retained earnings
and equities

Notes to the financial statements

In thousands of euros

Change insubscribed
capital

Notes

Opening

Surplus /Deficit

2,14
2,14

2.837
236.6450
144.005

Retained earnings
Capital for foundations
Combination adjustment
Translation adjustment

239.482136475-4.317144.005

Other retained earnings
and equities-3.707-252

20

Total retained earnings
and equities

235.776

143.753

20

Permanently restricted
funds
Unrestricted funds

Assetsrevaluation

Foreignexchange
gain / loss

Other
movements

Closing

-17

0
0

9
3.982

2.846
384.614

0
0
5.458

3.991
0
0
0

387.461
155
223
1.140

5.458

0

1.519

5.458

3.991

388.979

-17
20

-252

14 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

-17

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 15

1 Significant accounting policies

Médecins Sans Frontières (MSF) is an international

MSF has been setting up emergency medical aid

humanitarian aid organisation that provides emer-

missions around the world since 1971.

gency medical assistance to populations in danger

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

in more than 80 countries. In countries where healthinternational organization. It is comprised ofstructures are insufficient or even non-existent,

19 national sections in Australia, Austria, Belgium,

MSF collaborates with authorities such as the Ministry

Canada, Denmark, France, Germany, Holland,of Health to provide assistance. MSF works in rehabili-Hong Kong, Italy, Japan, Luxembourg, Norway,

tation of hospitals and dispensaries, vaccination

Spain, Sweden, Switzerland, the United Kingdom,

programmes and water and sanitation projects.

the United States, and - since January 2005 - Greece,

MSF also works in remote health care centres, slum

and an international office in Geneva.

areas and provides training of local personnel.

The search for efficiency has led MSF to create

All this is done with the objective of rebuilding

12 specialized organizations - called “satellites” -health structures to acceptable levels.

in charge of specific activities such as humanitarianrelief supplies, epidemiological and medical research

In carrying out humanitarian assistance, MSF seeksstudies, and research on humanitarian and social

also to raise awareness of crisis situations; MSF acts

action.

as a witness and will speak out, either in private or in

These satellites, considered as related parties topublic about the plight of populations in danger forthe sections include: Transfer (re-named MSF-Supply

whom MSF works. In doing so, MSF sets out to allevi-

since January 2006) in Belgium, MSF-Logistique,ate human suffering, to protect life and health andEpicentre, Fondation MSF, Etat d’Urgence Production,

to restore and ensure respect for the human beings

Urgence et Développement Alimentaire,

and their fundamental human rights.

MSF Assistance, SCI MSF, SCI Sabin in France,
MSF-Luxembourg Etablissement d’Utilité Publique

It is part of MSF’s work to address any violations ofin Luxembourg, MSF Foundation Kikin in Japan,

basic human rights encountered by field teams,

and MSF Enterprises Limited in the United Kingdom.

violations perpetrated or sustained by political actors.
It does so by confronting the responsible actors
themselves, by putting pressure on them throughmobilisation of the international community and by
issuing information publicly. In order to prevent
compromise or manipulation of MSF’s relief activities,
MSF maintains neutrality and independence fromindividual governments. The organisation also tries
to ensure that the majority of funds raised for its work
come directly from contributions from the generalpublic. By remaining independent, MSF guarantees

Notes

Notes

Introduction

A combination aggregates the financial statements of several
separate entities without investment relationships into a single
group whereas a consolidation collates different affiliatesof a single parent entity in its financial statements.

Specific methods used for combined accounts
Equity accumulation
Since the first combination of an entity does not result fromthe purchase of shares, combined equity represents the aggregated equity capital and the aggregated other equity fromthe combined entities and the group equity proportion fromthe companies which have been previously consolidated.
Investments between group entities are eliminated against
equity.
Minority Interests
When equity and other equity from combined entities areaggregated, minority interests cannot be recognised.
Minority interests from entities consolidated are presented
separately on the liability side of the combined balance sheet.
Initial measurement of the combined entities’ assets
and liabilities
Since the first combination of an entity does not result fromthe purchase of shares but from a pooling of economic
interests, neither goodwill nor fair value adjustments exist.
Assets and liabilities of each combined entity are initiallymeasured at net book value, adjusted according to the groupaccounting principles at the date of the first combination,by distinguishing gross value, depreciation and impairment.
The variance due to the harmonization of the group accounting principles is added or deducted from the combined equity.
Subsequent measurement of the combined entities’ assets
and liabilities
After the first combination, capital gains or losses, provision
allowances and reversals contribute to the combined surplus
or deficit. However, harmonized values which prove to beunjustified due to an error in the first combination have to
be corrected, and result in a retrospective modification of
combined equity. All the previously listed entities are includedin the combination perimeter. The resulting combined financial
statements comprise:• a statement of financial position,• a statement of financial activities,• a statement of functional expenses,• a statement of cash-flows,• a statement showing changes in retained earnings

Although the International Accounting Standards (IAS) - also
called International Financial Reporting Standards (IFRS) do not contain specific guidelines for not-for-profit and nongovernmental organizations concerning the accounting treatment (of non-reciprocal transfers, e.g. donations, in particular)
and the presentation of the financial statements, MSF accounting policies are in compliance with most of the IFRS as adopted by the International Standards Board (IASB) and interpretations issued by the Standing Interpretations Committee (SIC)of the IASB. Main deviations to the IFRS relate to IAS 17(Leases) for the depreciation policy used, to IAS 19 (Employee
Benefits), to IAS 39 (Financial Instruments: Recognition andMeasurement) and IAS 32 (Financial Instruments: Disclosureand Presentation).

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

1.2 Foreign currency translation
The combined statement of financial position is translated
into euros at the year-end rate. The combined statement offinancial activities and statement of functional expenses areconverted at the average rate for the current year. The main
exchange rates compared to euro are the following:

AUD
CAD
CHF
DKK
EUR
GBP
HKD
JPY
NOK
SEK
USD

ClosingRate
2005

Average
Rate
2005

ClosingRate
2004

Average
Rate Y-1
2004

1,61
1,37
1,56
7,46
1,00
0,69
9,15
138,90
7,99
9,39
1,18

1,63
1,51
1,55
7,45
1,00
0,68
9,68
136,85
8,01
9,28
1,24

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

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

and equities,• the notes to the financial statements.
The combined financial statements have been prepared inaccordance to and comply with the MSF accounting policies.

1.3 Change in accounting policies
The 2005 financial statements do not contain any changes inaccounting policies compared to 2004.

equal access to its humanitarian assistance.

16 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 17

NotesNotes
1.4 Intangible assets and property, plantand equipment
Intangible assets are recorded at historical value and depreciated on a straight-line basis over a 3-year period. Property,
plant and equipment are recorded at their acquisition cost,
including incidental expenses. They are depreciated using thestraight-line method with estimated useful lives as follows:• Land: no depreciation,• Buildings: 50 years,• Fixtures: 5 years,• Furniture, computers, machinery and equipment: 3 to 5 years• Other tangible assets: 3 to 10 years.

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

1.10 Financial debts, accounts payable andaccrued expenses

The purchase cost of fixed assets used in the field for program
purposes is charged directly to program expenses and not
depreciated, because of their accelerated useful life.

The financial debts are recorded at historical value.
Trade accounts payable to suppliers are recorded on an invoicebasis when the invoices are received before year-end, orvalued at best estimate if no invoices are received before yearend. Accrued personnel expenses are recorded at cost, except
for provisions which are estimated. Grants payable and otherdebts are accounted for at their nominal value.

Finance leases

1.11 Deferred income

Assets acquired under long term finance leases are capitalized
and recorded in the statement of financial position as tangible
fixed assets. They are depreciated over the shorter of theirestimated useful life and the lease term. The associated obligations are included in financial debts.

Deferred income on public institutional and private grants arerecognized on the basis of the difference between the cash
received and the cumulated allowable expenses to date foreach of the formal agreements concerned. Unspent restricted
donations represent contributions received with a specificearmarking, which have not been spent at the year-end.

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

1.6 Inventories
Inventories held at headquarters and satellites are recorded atweighted average of purchase prices. All goods and materials
present in the field are recognized as expenditure when transferred from headquarters and satellites to the field or whenbought locally. Appropriate inventory reserves are recorded
based on stock coverage, expiration date and damaged items.

1.7 Receivables and other assets
Grants receivable correspond to funds owed to MSF by third
parties according to a formal agreement. They result from thedifferences between the cumulated allowable expenses
incurred and the funds received for each of these agreements.
Contributions receivable include donations not yet received
for which MSF is certain to collect the money, and also legacies
and bequests received and designated for disposal. Donations
are accounted for at historical value; legacies and bequests
at their best estimated amount. Other receivables and otherassets are recorded at their historical value.

1.8 Cash and equivalents
MSF considers short-term deposits, cash in headquarters andcash in the field as cash and equivalents. Amounts are recorded at historical value or at fair value depending on the natureof the asset. For the statement of cash-flow, overdrafts areincluded as a negative component of cash and equivalents.

18 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

1.12 Retained earnings and equities
Retained earnings represent cumulated surpluses and deficits
of current and previous years.
They are compromised of:• Permanently restricted funds, which may be capital funds,
where the assets are required by the donors to be invested
or retained for actual use, rather than expended, or which
may be the minimum compulsory level of retained earnings
to be maintained in some countries.
• Unrestricted funds, which are unspent donor non-designatedfunds expendable at the discretion of MSF’s trustees infurtherance of our social mission.
Other retained earnings and equities represent foundations’capital, combination restatements between certain sections
and satellites and translation adjustments (for the combination
restatements related to exchange rate differences).

1.13 Income
MSF’s income comprises contributions from the public generosity, and public institutional bodies, as well as revenues fromother activities. Private income is provided by individuals andprivate organisations (companies, trusts and foundations, andother not-for-profit organisations). Public institutional income
represents grants (i.e. contributions based on contracts for
specific projects), subsidies and donations received or pledged
directly from / by public institutional bodies such as governments or multi-lateral agencies.

Income from other activities is mainly from merchandising,equipment and services provided to other organizations, andfinancial transactions.

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

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

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

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

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 cumulated expenses
incurred is accounted for as grants receivable or deferredincome.

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

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 19

NotesNotes

2 Statement of financial position
2.1 Intangible assets

2.3 Financial assets

Mainly comprises softwares and licenses.

Foreignexchange
Other
gain / loss movements

Opening

Additions

Disposals

6.564-6.113

1.272
-520

-164
161

-1
1

83
-32

7.754
-6.504

451

752

-4

0

51

1.250

Intangible assets - gross value
Depreciations
Intangible assets - Net

Closing

Financial assets consist primarily of loans, investments and otherfinancial assets such as deposits. They are intended to be held formore than one year.

Gross value

Provision

Net value
2005

Net value
2004

Loans
Long-term investments
Other financial assets

9
3.566
1.370

-9
0
-12

0
3.566
1.359

0
1.745
929

Total ﬁnancial assets

4.945

-20

4.925

2.674

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

Total 2005

819

164

376

1.359

Gross value

Provision

Net value
2005

Net value
2004

Medical and non-medical relief goods
Other inventories

13.4051.045-219

13.1871.045

11.2391.044

Total inventories

14.450-219

14.232

12.283Gross value

Provision

Net value
2005

Net value
2004

3.597

4.090

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

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

Additions

Disposals

Foreignexchange
gain / loss

Land
Buildings
Fixtures
Furniture
Computers
Machinery & equipment
Other tangible assets

5.783
21.064
6.119
3.374
6.690
1.754
1.322

0
19
238
120
1.066
136
524

0
0
-31
-55
-284
-20
-127

-9
-16
-8
78
121
8
0

75
2.395
-29
94
119
21
-453

5.849
23.461
6.289
3.610
7.713
1.899
1.266

Property, plant & equipment - gross value

46.106

2.103

-516

174

2.221

50.087

Depreciation-17.496-3.279

474

-130

-349

-20.779

Property, plant & equipment - Net

28.610-1.176

-42

44

1.872

29.309Finance leases
At the end of the year, the net value of capitalized assets stands
at 2,222 thousand euro, and capitalized lease obligations at
2,726 thousand euro. The total reimbursements for the current
year amount to 220 thousand euro, and the rent expenses to
390 thousand euro.

Othermovements

Closing

Other ﬁnancials assets - Net

2.4 Inventories

2.5 Grants receivable
Grants receivable from private donors

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

Grants receivable from public institutional agencies

25.75814.084253
79
31
11.197
79
0
35

-84
-84

25.67414.000253
79
31
11.19779
03535.23425.235
731
156
0
8.970
121
0
20

Total grants receivable

29.355-84

29.27139.324

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

2.6 Contributions receivable
At December 31st 2005, the committed outstanding amountrepresents 12,596 thousand euro and is considered to be received
within the following year.

20 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 21

NotesNotes
2.7 Other receivables

2.12 Accounts payable and accrued expenses

Other receivables mainly relate to services provided and goods
sold to other organizations. At December 31st 2005, the committed outstanding amount represents 4,644 thousand euro and isconsidered to be received within the following year.

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

2005

2004

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

24.740
8.743
1.660
631
477
6.471

19.460
7.826
1.392
516
1.063
4.316

Accounts payable and accrued expenses

42.72234.574

2.8 Other assets
Other assets mainly include prepaid expenses. Breakdown by
maturity date is as follows:

Other assets< 1 year> 1 year and< 5 years> 5 years

Total 2005

5.209

494

117

5.820

2.9 Cash and equivalents

2005

2004

Short-term deposits
Cash in headquarters
Cash in the field

227.825100.177
24.126100.32783.56017.919Cash & equivalents

352.129201.802.10 Provisions and contingent liabilities

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

Total 2005

41.565644

513

42.7222.13 Deferred income

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

Provisions and contingent liabilities

Their breakdown by maturity date is the following:

Opening

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain/loss

Other
movements

Closing

2.954

804

-16

-108

-2

0

3.633

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

After an exchange of documents, inquiry began in spring 2005
and is still on-going. No provision has been created regarding
the demand of the government of the Netherlands. The receivable of 230 thousand euro is not recognized among MSF’s
assets. The probability exists that the government of theNetherlands will have to reimburse this amount at the endof the suit.

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

2004

3.461
647
6.763
94
2.975

6.400
239
37.96826
2.019

13.94046.652

Its breakdown by maturity date is the following:

Deferred income

2.11 Financial debts

2005< 1 year> 1 year and< 5 years

12.596

1.344> 5 years

Total 2004

13.940

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

Borrowings and loans
Capitalized lease obligation

2.148
239

Financial Debts

2.386

22 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

> 5 years

Total 2005

Total 2004

0
1.070

1.417

2.148
2.726

1.785
2.896

1.070

1.417

4.873

4.681

The cumulative unspent donor-designated funds will bestrictly spent in accordance with the donors’ desire(e.g. specific countries or types of interventions) as the need arise.
The schedule on the next page shows their year-end position.

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 23

NotesNotes

3 Statement of financial activities
Raised inprevious years
and spent
Openingin 2005

Raisedin 2005
but not
spent

Foreignexchange
gain / loss

Other
movements

Closing

Afghanistan
Algeria
AngolaBurkina Faso
Cambodia
Central African Republic
Congo, Democratic Republic of theEast Timor
Eritrea
Guatemala
Haiti
India excluding Tsunami
Iran
Iraq
Ivory Coast
Kazakhstan
Kenya
Korea, North
Lebanon
Malawi
MoroccoMozambique
Pakistan
Palestinian territories
Serbia and Montenegro
SomaliaSouth Africa
Sudan
TsunamiTurkmenistan
UgandaZimbabwe
Other countries or restrictions

0
20
0
5
0
0
0
1
1
0
12
0
135
4
83
0
0
3
1
0
0
0
0
37
502
2
36
1.576
34.285
1
0
1
1.262

0
-1
0
-5
0
0
0
0
0
0
0
0
-47
-1
-83
0
0
-3
0
0
0
0
0
-38
-503
-2
-37
-1.538-34.285
-1
0
-1
-202

17
0
3
10
74
3
194
0
0
1
1
7
0
2
1
1
1
0
0
271
2
73
1.544
6
0
0
0
19
930
0
1
0
901

0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
14
3
0
0
1
2
1.385
0
0
0
86

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-12

17
19
3
10
73
3
194
1
1
1
13
7
88
5
1
1
1
0
1
271
2
73
1.559
8
0
0
1
60
2.315
0
1
0
2.035

Unspent temporarily restricted funds

37.968-38.226

5.540

1.493

-12

6.763

3.1 Income
3.1.1. Private income

2005

2004

Donations
Legacies and bequests
Membership fees

435.657
36.951
104

267.718
28.179116

Individuals

472.712296.014Companies
Trusts & foundations
Lottery & special events
Joint-appeals
Other private institutions

30.73116.49818.5231.155
3.373

14.36312.43716.453
2.193
1.377

Donations and grants from private institutions

70.28046.823ECHO and EU institutions
UN institutions
American governments
Asian governments
EU European governments
Non EU European governments
Oceanian governments
Other governments

26.087
1.022
2.419
36
50.49310.0552
18935.712
2.579
2.443
133
51.896
9.565
403
159

Public institutional income

90.303102.890

6.533
916
1.251
6.981

2.316
1.088
4.336
4.661

15.68012.401

Income from individuals includes:

Other countries or restrictions represent either the countries
for which restricted funds lower than one thousand euroremain unspent, or transversal restrictions.
They mainly include:• a balance of 703 thousand euro from an original contribution of 841 thousand euro earmarked to the purchase ofmeningitis vaccines. These vaccines have actually beenbought but only partly used at year-end. The donation isrecognized as income as and when the vaccines are be
consumed.
• a donation of 156 thousand euro restricted to the construction of a logistics warehouse and recognized as income
as the asset is depreciated,• annuity trusts of 578 thousand euro.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years
by surpluses of income over expenses. As of end of 2005, theavailable portion (unrestricted funds less the translation
adjustment) represents 9.1 months of activity. The purposeof maintaining retained earnings is to meet the following
needs: future major humanitarian emergencies for which

24 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

sufficient funding cannot be obtained, and/or a sudden dropof private and/or public institutional funding, and the sustainability of long-term programs (e.g. ARV treatment programs),
as well as the pre-financing of operations to be funded byupcoming public funding campaigns and/or by public
institutional funding.

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

3.1.2. Public institutional income
The table below presents the breakdown of donations and grants
awarded by public institutional bodies classified by geographicalorigin:3.1.3. Other income
Interest/investment income
Merchandising
Equipment & services sold to other organizations
Other revenues
Other income

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 25

NotesNotes

4 Sectorial information
3.2 Expenditure

4.1 Ratios

Program expenses by nature and continent

Operational ratios

2005

2004

Operations
Témoignage / Awareness raising
Other humanitarian activities

78,00%
3,10%
1,60%

76,30%
3,40%
1,90%

Social mission
Fundraising
Management, general and administration
Income tax

82,70%
11,70%
5,50%
0,00%

81,70%
11,70%
6,60%
0,00%

Other expenses

17,30%

18,30%

Total Expenditure

100,00%100,00%83,70%
13,90%
2,40%

74,80%
22,50%
2,70%

100,00%100,00%Expatriate staff
National staff
Operational running
expenses
Medical and nutrition
Logistics and sanitation
Transport, freight, storage
Training and local support
Consultants andfield support
Private and public
institutional grants
Miscellaneous
Programs

AfricaAmerica

Asia

Europe58.73160.920

5.238
5.743

15.6429.944

13.14046.927
12.12140.539
1.883

1.185
4.221
827
1.619
348

1.888
131
301
236.581

UnallocatedTotal 2005

Total 2004

3.644
3.888

2.310
160

85.56580.65672.57263.5333.468
12.62815.82417.065
785

1.520
2.225
320
685
236

327
164
79
273
63

19.63966.16629.17160.1823.314

18.45158.27016.39741.118
3.247

324

482

161

-273

2.582

2.701

0
17

0
21

22
45

25
37

178
421

372
657

19.52175.859Headquarters program support
Headquarters program support relates to headquarters expenses incurred in order to carry out MSF humanitarian operations(e.g. project design, monitoring and evaluation, recruitment of
expatriates, activities designated to improve the quality andthe effectiveness of MSF operations).

Témoignage / awareness-raising
Témoignage / awareness-raising activities comprise expenses
incurred by MSF in an educational manner in the furtherance of
its social mission. They represent the situations where MSF acts
as a witness and speaks out about the plight of the populations
it serves through trying to mobilize of the international community and by issuing information publicly in order to inform,

12.746

Oceania

0
0

0

3.166

347.873277.319

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

In 2005, the Access to Essential Medicines Campaign constituted
16% of the total témoignage / awareness-raising expenses.

2005

2004

Access to Essential Medicines Campaign
Other témoignage campaigns and expenses

2.612
13.343

2.543
11.930Témoignage / awareness-raising

15.95514.473

Other humanitarian activities

Management, general and administration

The other humanitarian activities consist primarily of the cost of
the goods sold and services provided to other organizations, aswell as MSF’s contribution to the Drugs for Neglected Disease
initiative, also called DNDi (cf. note 5.1).

Management, general and administration represents theexpenses incurred for the management and the administrationof the organization. They consist primarily of expenses associated with executive management, headquarters finance andhuman resources management, internal communication and theassociative life of the organization.

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

26 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Income tax
MSF is exempt from taxes in most countries in which theentities are based

Financial independence
Private Income
Public institutional income
Other income
Total Income
As part of our effort to guarantee independence and strenghten
our link with home societies, we have been striving to maintain ahigh level of private income. Income coming from non public
institutional sources represented 86.1% of MSF’s total income in2005. More than 3.4 million individual donors and private
funders worldwide made this possible.

4.2 Income and expenditure by geographical area
4.2.1 Private and other income by geographical area
Australia

Austria

Belgium

CanadaDenmark

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

14.64312.4212.220
211.322
10.860
459
3
611
431
180

30.32624.742
5.574
10
816
0
524
0
0
293

14.78014.157
615
8
17
0
0

55.56051.376
4.157
27
3.067
2.897
162

17

4.662
3.767
895
0
3.493
1.065
887
1.149
392
0

Private Income

14.64311.93231.14214.7978.156

58.627

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

216
2
9

67
0
0
0

654
0
106
2.249

167
5
0
22

32
23
0
0

861
481
1.145
1.833

Other income

227

67

3.009

193

55

4.319

7

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 27

NotesNotes
4.2.1 Private and other income by geographical area
Germany

GreeceHollandHong Kong

Italy

Japan

Luxembourg

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

65.24863.6291.613
610.594
8.435
25

4.565
4.565

23.78617.9035.872
1115.802
1.134

10.792
10.79239.31438.060
1.249
4
2.037
1.662
373
0
2

12.29411.199
1.095
0
1.718
982
10

5.215
4.231
982
2
454
378
38

9
717

38
0

Private Income

0

0
972
552

0

7
14.6620324
9575.842

4.565

39.58811.76441.35114.012

5.669

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

1.150
6

54

872
53

7

202
118

0
51

28
10

1.383

29

0
208

0

0

10

0
50

Other income

2.539

83

1.133

7

320

61

87

NorwaySpain

SwedenSwitzerland

UnitedKingdom

UnitedStates

2005

7.776
7.393
381
2
1.515
1.146
218

28.87427.316
1.537
20
1.641
1.641

13.13811.798
1.338
2
2.759
2.394
364

24.76922.374
2.387
8
2.150
443
1.602

17.05215.551
1.501

88.59783.521
5.076

1.714
840
874

20.9207.283
10.690

97
9

0

865
2.082

472.712435.657
36.95110470.28030.73116.4981.155
18.523
3.373

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

0
2.134

0
152

0

9.292

30.51515.89626.91918.766109.517542.993

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

67
0

409
150

32
0

72
14

301
3

1.343

6.533
916

11

591

1

507

45

33

1.251
6.981

Other income

78

1.150

33

593

350

1.376

15.680Private Income

28 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

4.2.2 Public institutional income by geographical area

2005

2004

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

26.08724.749
278
727
40
2
291
1.022
51
13
40
40
877
50.493
676
5.650
2.305
57
99
4.888
1.479
586
6.514
2.311
7.214
18.71512.512
2
2.043
0
36
7.750
2.305
376
189

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

Public institutional income

90.303102.890

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 29

NotesNotes
All countries

2005

2004

Program expenses by nature and funding of the programs by country

Expenses
85.56580.656
19.63966.16629.171
3.314
60.182
2.582
178
421

72.57263.53318.45158.27016.3973.247
41.118
2.701
372
657

347.873277.319

6.550

5.877

Public institutional income

86.99898.536

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

2.295
26
1.893
0
376
36
0
33
3
25.00523.782
258
671
40
2
252
48.810
619
0
3.709
1.021
706
17
2.232
0
24
0

2.258
59
2.013
0
186
133
103
0
0
30
34.07532.156
168
565
25
24
9
1.129
49.838
0
544
5
10
19
3.593
2.315
249
35
1.646
0
756
30
-

Programs
Logistics satellites’ activities

Funding

30 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

2005

2004

99
110
119
1.250
250
336
5.548
407
386
4.466
2.311
18
6.340
569
0
17.826
447
0
9.663
6.498
1.036
0
4
1.644
381
101
2
2
998
51
13
40
40
853
189

301
153
1.917
210
5.456
20
3.555
800
2.823
5.182
148
0
4
19.596
472
0
9.108
6.096
913
0
66
1.778
19
236
394
128
-3
269
2.571
21
18
1.620
46
77
789
159

267.425

184.660

Expatriate staff
National staff

2.227
25.8552.026
22.640Field positions

28.08324.666

Funding

4.2.3 Expenditure – all countries

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

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

Staff information

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 31

Notes

Notes

AngolaPrograms relate to the aid projects undertaken by MSF andinclude the direct expenses incurred in the different countries
of intervention. Logistics satellites’ activities represent theindirect costs dedicated to the projects and associated withthe delivery of emergency relief supplies. For the year 2005,
347,873 thousand euro were spent in direct connection withthe projects and logistics satellites’ activities stood at 6,550
thousand euro. These expenses were funded by 86,998 thousand euro coming from public institutional bodies, the balanceby unrestricted and restricted private funds. The difference of
3,305 thousand euro between public institutional income asstated in the statement of financial activities and the amountabove-mentioned represents the funding of headquarters
expenses and of activities directly undertaken at headquarters
level. Staff information is expressed in full-time equivalent.
When full-time equivalent cannot be provided, an average
number of people is taken into account. Figures for the previous year are presented in total for comparative purposes. They
are not presented in the following disclosures for the different
countries / regions of interventions because of the emergency
nature of MSF’s action.

2005

Programs
Logistics satellites’ activities

4.047
4.645
803
1.953
388
39
2.316
76
0
14
14.281
316

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

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

733
900
154
264
245
82
112
23
0
0
2.513
56

Funding

Funding
Public institutional income

2005

Expenses

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

Armenia

3.496
1.002
1.002
2.037
8
17
121
1.797
95
0
456
-

Public institutional income

563

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (MAE) - Luxembourg• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Forum Syd - Sweden• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions
Other governments

563

Private and other income

40
112
200
0
211
0
2.005

Staff information

318

Expatriate staff
National Staff

25
120

138

Field positions

145

1
11.101

Staff information

32 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

100
962

Field positions

1.061

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 33

Notes

Notes
Bangladesh

2005

Programs

2005

Expenses

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

Belgium

487
386
74
182
50
5
126
21
0
0
1.332

Logistics satellites’ activities

0

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

2005

1.126
5

Bolivia

2005

Expenses

Expenses
973
8
113
-6
10
5
1
0
22
0

Funding

Funding

Benin

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

279
235
52
85
64
35
65
11
0
-

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

Programs

826

Programs

Logistics satellites’ activities

13

Logistics satellites’ activities

466
209
109
138
21
18
188
30
0
1
1.181
29

Funding

Funding

Public institutional income

4

Public institutional income

116

Public institutional income

566

Public institutional income

70

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

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

116
116
-

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

566

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

70
70
-

Private and other income

272

Private and other income

4
4
1.328

Private and other income

Staff information
Expatriate staff
National Staff
Field positions

12
229

1.016

Staff information
Expatriate staff
National Staff

24
0

Field positions

24

566
-

Private and other income

Staff information
Expatriate staff
National Staff

11
94

Field positions

105

1.140

Staff information
Expatriate staff
National Staff

16
50

Field positions

66

241

34 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 35

Notes

Notes
Brazil2005

Burkina Faso

2005

Expenses

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

67
372
84
35
1
130
52
94
0
0

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

Programs

835

Programs

Logistics satellites’ activities

0

Logistics satellites’ activities

2.573
41

691
593
168
2.791
43
61
128
5
0
1

Programs

7.746

Programs

4.482

Logistics satellites’ activities

Public institutional income

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

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

1.514
1.514
24

Private and other income

835
Private and other income

1.076

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

2

186

Staff information
Expatriate staff
National Staff

27
214

Field positions

241

Private and other income

Logistics satellites’ activities

143

Funding

Funding
1.538

Field positions

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

Public institutional income

2
-

2005

2.147
1.907
411
1.805
349
26
907
45
131
18

-

Expatriate staff
National Staff

Cambodia

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

Public institutional income

Staff information

2005

Expenses
552
506
188
781
167
145
207
26
0
-

Funding

Funding

Burundi

2.923
302
302
0
1.684
1.684
937
6
0
195
38
698
0
0

Public institutional income

513

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU 50/50 cofinancing
EU Europe• AGCD - Belgium• Municipalities and regional council - Belgium• Municipalities and regional council - Italy• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions
Other governments-121

Private and other income

4.113

-119
-2
634
560
74
-

Staff information
Expatriate staff
National Staff

18
258

Field positions

276

0
5.009

Staff information

36 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

58
787

Field positions

845

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 37

Notes

Notes
Cameroon

2005

Programs

2005

Expenses

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

Central African Republic

392
417
87
324
10
24
41
15
0
0
1.311

Logistics satellites’ activities

4

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

1.609
45

471
1.544
365
1.392
210
68
259
31
0
5

Programs

9.161

Programs

4.345

Logistics satellites’ activities

Public institutional income

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

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

307
212
95
353
353
-

Private and other income

995

America• Canadian International Development
Agency (Cida) - Canada• Municipalities and regional council - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Governments - Others - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Governments - Others - Denmark• Governments - Others - Germany• Municipalities and regional council - Italy• Ministry of Foreign Aﬀairs (MAE) - Luxembourg• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
• Governments - Others - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania• Municipalities and regional council - Australia
UN institutions• World Health Organization (WHO)• High Commissioner for Refugees (HCR)
Other governments

972

Field positions

81

312

Staff information
Expatriate staff
National Staff

13
95

Field positions

108

Private and other income
ome

Logistics satellites’ activities

0

Funding

Funding
660

Expatriate staff
National Staff

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

Public institutional income

Staff information

2005

2.745
2.043
574
1.272
650
39
1.796
43
0
0

-

1.315

Chechnya / Ingushetia / Dagestan

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

Public institutional income

Private and other income

2005

Expenses
452
209
154
126
57
2
581
27
0
0

Funding

Funding

Chad

4.432
53
53
0
968
968
2.650
360
416
0
98
456
276
1.044
0
712
712

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

1.193
764
764
429
429
3.152

Staff information
Expatriate staff
National Staff

9
191

Field positions

200

0
49
10
40
5.041

Staff information

38 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

89
743

Field positions

831
INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 39

Notes

Notes
China

2005

Colombia

2005

Expenses

ExpensesCongo, Democratic Republic of the
Expenses

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

624
287
89
1.008
90
22
86
3
0
0

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

1.570
1.576
418
615
97
29
371
98
0
4

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

Programs

2.209

Programs

4.778

Programs

Logistics satellites’ activities

2

Logistics satellites’ activities

0

Funding

Funding

Logistics satellites’ activities-

Public institutional income

376

Public institutional income

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

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

376
376
-

America• Canadian International Development
Agency (Cida) - Canada
Asia• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Governments - Others - Belgium• Danish Agency for Development
Assistance (Danida) - Denmark• Municipalities and regional council - France• Ireland Aid (DCI) - Ireland• Governments - Others - Italy• Municipalities and regional council - Italy• Ministry of Foreign Aﬀairs (MAE) - Luxembourg• Ministry of Foreign Affairs (BuZa) - Holland• Municipalities and regional council - Spain• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
• Governments - Others - UK-

Private and other income
Oceania
UN institutions
Other governments
Private and other income

-

4.403

Staff information
Expatriate staff
National Staff

43
178

Field positions

221

2.211

Staff information
Expatriate staff
National Staff

18
79

Field positions

97

40 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

7.643
7.758
1.936
4.954
1.198
177
5.237
420
0
44
29.368489

Funding

Public institutional income

-

2005

Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Governments - Others - Norway• Development and Cooperation Department(DDC) - Switzerland• Municipalities and regional council Switzerland
Oceania
UN institutions• International Children’s Emergency Fund
(UNICEF)
Other governments

1.210
835
-

Private and other income

19.171

352
22
34
34
-

Staff information
10.687

Expatriate staff
National Staff

207
1.933

Field positions

2.140

457
457
33
33
2.881
2.881
6.072
1.017
529
5
250
14
594
198
747
2.719
0

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 41

Notes

Notes
Congo, Republic of the

2005

Expenses

Ecuador

2005

1.081
1.202
160
351
83
6
335
27
0
-1

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

Programs

3.245

Programs

Logistics satellites’ activities

5

Funding

Logistics satellites’ activities

416
155
56
781
33
17
39
12
0
1
1.510
6

1.006
92
234
12
0
49
51
-

Programs

7.157

Programs

1.445

Logistics satellites’ activities

Public institutional income

376

Public institutional income

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

309

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

376
288
89
-

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

Private and other income

375
375
2.461

Staff information
Expatriate staff
National Staff

27
257

Field positions

283

Private and other income

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

789

105

1.141

Staff information
Expatriate staff
National Staff

13
19

Field positions

32

2005

2.155
1.761
581
944
402
160
1.033
100
0
21

96

Funding

Funding

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

Public institutional income

269
40
105

2005

Expenses

Expenses

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

Ethiopia

Private and other income

Logistics satellites’ activities

1

Funding
1.720

Public institutional income-

406

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

-

619
0

Private and other income

1.447

13
2

Expatriate staff
National Staff

20
-

474
0
206
206

Field positions

20

403
2
1.109

Staff information

0
5.533

Staff information

42 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

62
704

Field positions

765

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 43

Notes

Notes
Georgia

2005

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

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

2005

1.670
78

95
95
-

1.095
664
161
719
92
42
337
20
0
0

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

Programs

4.127

Programs

3.129

Programs

Logistics satellites’ activities

67

10
200

Field positions

210

127

Funding

Logistics satellites’ activities

213
55
71
117
140
3
450
3
0
1
1.053
134

Funding

Public institutional income

593

Public institutional income

904

Public institutional income

234

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

382
382
211
4
206
-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU 50/50 cofinancing
EU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Governments - Others - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

566

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

234

Private and other income

953

3.602

Staff information
Expatriate staff
National Staff
Field positions

44 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Logistics satellites’ activities

2005

Expenses

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

Private and other income

Expatriate staff
National Staff

Guinea-Bissau

967
1.101
148
1.221
354
53
253
25
0
4

1.653

Staff information

2005

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

Funding95

GuineaExpenses

Expenses
301
404
79
589
36
7
220
34
0
1

Funding
Public institutional income

GuatemalaPrivate and other income

531
35
338
338
2.353

26
99

Staff information

125

Expatriate staff
National Staff

27
367

Field positions

394

234
-

Staff information
Expatriate staff
National Staff

5
16

Field positions

21

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 45

Notes

Notes
Haiti

2005

Expenses

Honduras

2005

India

2005

Expenses

Expenses

Indonesia
Expenses

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

1.222
1.737
237
1.309
294
31
624
43
0
5

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

244
240
47
43
13
22
29
12
0
0

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

1.533
714
281
492
500
50
528
51
0
1

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

Programs

5.501

Programs

650

Programs

4.149

Programs

Logistics satellites’ activities

176

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

Logistics satellites’ activities

2

788
788
400
400
0
0
65
65
4.423

4

Funding

Funding
1.253

Logistics satellites’ activities

Logistics satellites’ activities-

Public institutional income

413

Public institutional income

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

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

237

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

Private and other income

653

Private and other income

237
176
176
3.740

Staff information

Staff information
Expatriate staff
National Staff

6
33

Expatriate staff
National Staff

39
251

Field positions

39

Field positions

290
Private and other income

Staff information
Expatriate staff
National Staff

29
327

Field positions

355

46 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

4.470
1.848
1.271
1.632
2.900
33
7.465
135
0
-6
19.749525

Funding

Public institutional income

-

2005

326
1
1
167
17
-6
156
157
155
2
19.948Staff information
Expatriate staff
National Staff

99
1.016

Field positions

1.115

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 47

Notes

Notes
Iran

2005

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

Italy

2005

1.132

Logistics satellites’ activities

0

Funding

1.751
3.249
289
1.907
328
20
555
56
0
97

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

1.522
2.379
426
2.183
136
144
533
64
0
6

Programs

921

Programs

8.252

Programs

7.392

Logistics satellites’ activities

0

Logistics satellites’ activities-

Public institutional income

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

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

Private and other income

921

America• Canadian International Development Agency(Cida) - Canada• Municipalities and regional council - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Ministry of Foreign Affairs (MAE) Luxembourg• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
• Governments - Others - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments

6
107

Field positions

113

200

Funding

Public institutional income

Expatriate staff
National Staff

Expenses

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

Funding

Staff information

2005

9
430
351
9
5
3
106
9
0
0

-

1.132

Kenya

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

Public institutional income

Private and other income

2005

Expenses

Expenses
193
525
38
287
27
4
48
1
0
9

Ivory Coast

Staff information
Expatriate staff
National Staff

2
27

Field positions

29

Private and other income

Logistics satellites’ activities

6

Funding
4.881
308
308
0
2.813
2.813
1.522
143
250
63
282
783
0
238
238
3.571

Public institutional income

2.109

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

225
225
1.884
544

Private and other income

5.290

50
270
358
661
-

Staff information
Expatriate staff
National Staff

42
399

Field positions

441

Staff information

48 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

51
940

Field positions

991

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 49

Notes

Notes
Laos

2005

Expenses

Liberia

236
65
32
168
6
18
20
5
0
-

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

Programs

550

Programs

Logistics satellites’ activities

14

Logistics satellites’ activities

Funding

3.487
5.168
649
2.262
867
30
1.073
84
0
-12
13.608353

2Public institutional income

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

2

America• Canadian International Development
Agency (Cida) - Canada• Municipalities and regional council - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Rehabilitation FundEU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ministry of Foreign Aﬀairs (MAE) - Luxembourg• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development
Cooperation (NORAD) - Norway• Development and Cooperation Department(DDC) - Switzerland• Governments - Others - Switzerland• Municipalities and regional council Switzerland
Oceania
UN institutions
Other governments

2
562

Staff information
Expatriate staff
National Staff

524

Field positions

29

Private and other income

2005

5.699
382
382
0
3.007
3.007
1.803
296
372
707
427
506
297

Mali

1.083
1.291
310
1.902
155
115
446
29
0
5

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

Programs

5.336

Programs

Logistics satellites’ activities

2005

Expenses

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

138

Funding

Funding

Public institutional income

Malawi
Expenses

Expenses

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

Private and other income

2005

Logistics satellites’ activities

397
376
115
105
125
202
283
26
0
0
1.629
44

Funding

Public institutional income

669

Public institutional income

591

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

170

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

251

Private and other income

170
499
499
-

251
320
320
21

4.804
Private and other income

Staff information
Expatriate staff
National Staff

30
314

Field positions

344

1.082

Staff information
Expatriate staff
National Staff

15
87

Field positions

102

0
161
45
2
8.263

Staff information

50 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

96
1.288

Field positions

1.384

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 51

Notes

Notes
Mauritania

2005

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

Mozambique

1.312
48

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

432
174
62
145
32
4
101
12
0
1

Programs

6.310

Programs

5.588

Programs

963

Logistics satellites’ activities

13

Logistics satellites’ activities

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

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

5-

Field positions

5

Private and other income

56

Logistics satellites’ activities

60

Funding
3.341
26
26
189
189
2.548
570
574
110
68
23
1.096
18
90
430
286
129
14
13
13
135

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

Funding
2.628
376
376
0
0
1.201
1.010
190
338
213
0

Public institutional income

64

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

64

Private and other income

912

64
-

Staff information
Expatriate staff
National Staff

12
97

Field positions

109

124
0
2
2
712
712
3.020

Staff information

3.025

Expatriate staff
National Staff

39
925

Expatriate staff
National Staff

59
853

Field positions

964

Field positions

912

Staff information

52 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expenses
1.422
1.145
190
2.119
127
39
515
31
0
0

Public institutional income

Expatriate staff
National Staff

2005

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

Funding

Staff information

Nepal

1.870
1.723
383
1.389
246
127
523
49
0
1

-

1.361

2005

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

Public institutional income-

Myanmar/Burma
Expenses

Expenses
248
134
143
146
168
2
460
4
0
9

Funding

Private and other income

2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 53

Notes

Notes
Niger

2005

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

Nigeria

2005

Palestinian territories

1.996
1.374
481
2.410
431
19
1.241
51
0
1

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

1.785
627
413
1.173
10.115
10
6.189
65
0
13

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

8.004

Programs

20.390Programs

23.428Programs

Logistics satellites’ activities

1.104

Logistics satellites’ activities

210

Logistics satellites’ activities

442

Funding

Funding

2005

Expenses

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

Programs

Funding

2005

Expenses

Expenses
2.496
2.410
657
8.128
1.319
13
8.343
61
0
2

Pakistan

Logistics satellites’ activities

474
472
134
132
27
7
192
8
0
0
1.445
2

Funding

Public institutional income

406

Public institutional income

7

Public institutional income

288

Public institutional income

999

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Municipalities and regional council - Italy• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Municipalities and regional council Switzerland
Oceania
UN institutions• World Health Organization (WHO)Other governments-12

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

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Municipalities and regional council - France
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Municipalities and regional council Switzerland
Oceania
UN institutions
Other governments

213

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

999
999

Private and other income

448

Private and other income

-12
409
185
30
194
9
9
24.126

Staff information
Expatriate staff
National Staff

66
713

Field positions

780

54 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Private and other income

7
7
8.208

Staff information
Expatriate staff
National Staff

42
348

Private and other income

Field positions

390

213
19
19
56
55
1
-

0
-

Staff information

20.543Expatriate staff
National Staff

18
62

Expatriate staff
National Staff

33
308

Field positions

79

Field positions

342

Staff information

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 55

Notes

Notes
Peru

2005

ExpensesRussia (excl. Chechnya/Ingushetia)

2005

235
292
57
70
12
26
52
8
0
0

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

Programs

752

Programs

Logistics satellites’ activities

1

Funding

Logistics satellites’ activities

2005

Expenses

Expenses

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

Rwanda

328
905
287
375
59
19
188
21
0
0
2.181
-1

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

2005

Expenses
521
620
131
714
176
77
266
21
0
0
2.526
40

Funding

Funding

Serbia and Montenegro

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

83
309
54
5
17
85
47
9
0
0

Programs

610

Logistics satellites’ activities

0

Funding

Public institutional income

0

Public institutional income

745

Public institutional income

691

Public institutional income-

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

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

96

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

615
615
76
76
-

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

Private and other income

610

Private and other income

753

Staff information
Expatriate staff
National Staff

5
37

Field positions

42

Private and other income

96
661
661
-12
-12
1.436

Staff information

56 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Expatriate staff
National Staff

7
60

Field positions

67

Private and other income

Staff information
Expatriate staff
National Staff

2-

Field positions

2

1.875

Staff information
Expatriate staff
National Staff

14
133

Field positions

147

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 57

Notes

Notes
Sierra Leone

2005

2005

South Africa

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

1.704
1.709
493
1.190
428
10
1.662
69
0
3

Expenses

Programs

7.266

Somalia
Expenses

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

1.687
1.192
263
1.055
228
14
556
44
0
5

Programs

5.043

Programs
Logistics satellites’ activities

Logistics satellites’ activities

82

Funding
Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU DG I and VIII
EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ireland Aid (DCI) - Ireland• Governments - Others - Ireland• Ministry of Foreign Affairs (MAE) Luxembourg• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments
Private and other income

Logistics satellites’ activities

Funding
Public institutional income

-3
231
1.023
25
0
291
200
506
297
297
-

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

2.680

Expenses
374
815
214
292
183
228
139
48
0
1
2.296

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

450
158
70
235
1.320
96
901
35
0
0

Programs

3.267

-1

Funding

Logistics satellites’ activities

4

Funding
1.118

Public institutional income

10

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

1.118
613

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

10
-

9

Private and other income

1.177

9
-

Expatriate staff
National Staff

9
90

4.623

Field positions

99

736
736
1.708
174
1.533
0
227
227

141
363
-

Staff information

Private and other income

10
3.261

Staff information
Expatriate staff
National Staff

11
98

Field positions

108

Staff information
Expatriate staff
National Staff

41
487

Expatriate staff
National Staff

45
567

Field positions

528

Field positions

612

58 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

2005

Public institutional income

3.577

Staff information

Sri Lanka

37

1.548
228

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

2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 59

Notes

Notes
Sudan

2005

Tanzania

Expenses
11.38614.134
2.243
6.518
2.458
70
9.160
250
0
66

Programs

46.287609

Funding
Public institutional income
America• Canadian International Development
Agency (Cida) - Canada
Asia• Disaster Relief Fund - Hong Kong
• Governments - Others - Hong Kong
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Municipalities and regional council - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Governments - Others - Denmark• Ministry of Foreign Affairs (MFA) - Germany• Governments - Others - Germany• Ireland Aid (DCI) - Ireland• Governments - Others - Ireland• Municipalities and regional council - Italy• Ministry of Foreign Affairs (BuZa) - Holland• Governments - Others - Spain• Municipalities and regional council - Spain• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
• Jersey Overseas Aid - UK
• Governments - Others - UK

Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland• Municipalities and regional council Switzerland
Oceania• New Zealand’s International
Aid & Development Agency
UN institutions
Other governments

1.038
802

Private and other income

28.389233
3-Expatriate staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programs
Logistics satellites’ activities

Staff information

Thailand

529
186
99
209
45
13
189
17
0
0
1.287
6

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

313
6.242

Public institutional income

262

Public institutional income

297

Field positions

6.555

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

262
262
-

America• Bureau of Population, Refugees, and Migration(PRM) - USA
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Others
EU Europe• Danish Agency for Development Assistance(Danida) - Denmark
Non EU Europe
Oceania
UN institutions• World Health Organization (WHO)• International Children’s Emergency Fund
(UNICEF)
Other governments

3.827
13.345
58
710
0
0
1
0
696
1
2.017
309

Private and other income

726
604
136
939
193
275
194
22
0
1
3.090
2

FundingExpatriate staff
National Staff

Funding18.506

297
3.827

2005

Expenses

Expenses

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

Logistics satellites’ activities

2005

1.031

Staff information
Expatriate staff
National Staff

14
65

Field positions

79

Private and other income

556
465
460
5
54
54
37
27
10
2.537

Staff information
Expatriate staff
National Staff

21
640

Field positions

661

1.954
7.600
0

60 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 61

Notes

Notes
Turkmenistan

2005

Uganda2005

Expenses

Expenses

Ukraine2005

Uzbekistan
Expenses

Expenses

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

251
156
39
63
33
1
38
8
0
0

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

2.503
1.647
483
1.289
869
12
829
82
0
11

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

192
258
92
176
5
19
26
0
39

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

Programs

588

Programs

7.725

Programs

807

Programs

Logistics satellites’ activities-1

Logistics satellites’ activities

11

Funding

Funding

Logistics satellites’ activities

2005

0

Logistics satellites’ activities

535
516
75
349
31
5
112
4
0
0
1.628
-7

Funding

Funding

Public institutional income

23

Public institutional income

3.632

Public institutional income-

Public institutional income

718

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

23
23
0
-

1.946

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

564

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

718

Private and other income

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

Private and other income

903

Private and other income

4.105

Staff information
Expatriate staff
National Staff
Field positions

6
54
60

62 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

1.946
1.070
870
200
616
312
303
-

Staff information
Expatriate staff
National Staff

73
948

Field positions

1.021

Private and other income

807

Staff information

645
73
-

Expatriate staff
National Staff

4-

Staff information

Field positions

4

Expatriate staff
National Staff

14
163

Field positions

177

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 63

Notes

Notes
Zambia2005

Programs
Logistics satellites’ activities

907
503
255
663
107
42
386
43
0
3
2.908
37

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

218
218
218
2.727

Staff information
Expatriate staff
National Staff
Field positions

22
193
215

2005

Others2005

Expenses

Expenses
1.134
480
274
1.068
229
46
521
77
0
5

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

1.720
160
232
79
7
4
31
77
25
3

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

1856
995
502
263
148
195
432
-315
0
36

Programs

3.834

Programs

2.339

Programs

4.113

Logistics satellites’ activities

36

Logistics satellites’ activities

19

Logistics satellites’ activities

121

Funding

Funding

Public institutional income

31

Public institutional income-

Public institutional income

738

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

31
31
-

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

93

Private and other income

2.358

America• Canadian International Development Agency(Cida) - Canada
Asia• Governments - Others - JapanECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Others
EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Governments - Others - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Others - Luxembourg
Non EU Europe• Development and Cooperation Department(DDC) - Switzerland
UN institutions• World Health Organization (WHO)• International Children’s Emergency Fund
(UNICEF)
Other governments

Private and other income
Private and other income

Transversal activities

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

Funding

Funding
Public institutional income

2005

Expenses

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

Zimbabwe

Staff information

3.839

Expatriate staff
National Staff

1-

Expatriate staff
National Staff

39
226

Field positions

1

Field positions

265

Staff information

Private and other income

93
3
3
37
-20
57
503
-10
22
84
407
92
92
2
15
-13
8
3497

Staff information
Expatriate staff
National Staff

25
68

Field positions

93

Others includes all countries with less than
500 thousand euro expenditure

64 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 65

NotesAsia tsunami disaster2005

5. Other information

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

4.686
1.825
1.250
1.553
3.540
173
7.253
206
0
-5

Programs

20.482

Logistics satellites’ activities

2.331

Funding
Public institutional income-

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

Private and other income

22.813

Staff information
Expatriate staff
National staff

64
914

Field positions

977

This table focuses on the Asia tsunami disaster
operations. It collates figures that are alreadyincluded in the countries affected by
the tsunami (India, Indonesia and Sri Lanka).
These 22 813 thousand euro were funded
entirely by restricted funds.

66 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 67

NotesNotes
5.1 Commitments

5.2 Staff figures

Legacies and bequests

International departures

Unrestricted legacies and bequests are accounted for upon realization (i.e. on receipt of cash). At the end of the current year, anestimated amount of 19,489 thousand euro has not been realized
and is therefore not included in the financial statements.

In number of departures

2005

2004

International departures (full year)

4.768

3.803

• Medical pool
• Nurse and other paramedical pool
• Non-medical pool

1.276
1.558
1.934

1.034
1.257
1.512

First time departures (full year)

1.466

1.340

In full-time equivalent

2005

2004

Employees

1.282

1.137

• Social mission• Fundraising• Management, general and administration

784
141
357

719
137
281

Volunteers

202

496

• Social mission• Fundraising• Management, general and administration

76
44
82

196
161
139

GrantsSome of the programs are partly financed by public institutional
grants. These grants may cover a more than one-year period andmay not match with the financial year. The following disclosure
presents the amount that MSF has committed to spend according
to proposals agreed by the different bodies.

ECHO and EU institutions
UN institutions
American governments
Asian governments
EU European governments
Non EU European governments
Oceanian governments
Other governments
Remaining committed amount to spend

Positions in the field
2005

2004

9.353
835
513

323

8.675
1.093
1.208
85
16.265
2.089
134
23

24.74129.572

12.976741

In order to meet these commitments, MSF should receive fromthe above institutions a total amount of 21,280 thousand euro.

Other commitments

2005

2004

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

3.658
0
290
6.388

6.279
0
108
7.972

Oﬀ balance-sheet commitments given

10.33714.358

Guarantees given refer to loan agreements for 2 739 thousand
euro, to rental contracts for 452 thousand euro, and for otherpurposes for 467 thousand euro. Other off balance-sheet commitments given mainly relate to rental contracts for officebuildings.
In addition, MSF participated to the establishment of theDrugs for Neglected Diseases initiative (DNDi) with six otherorganizations: five public sector institutions - the Oswaldo
Cruz Foundation from Brazil, the Indian Council for Medical
Research, the Kenya Medical Research Institute , the Ministry of
Health of Malaysia and France’s Pasteur Institute - and one

68 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

Cf. expenditure by geographical area in 4.2.

Positions in the headquarters

NB: For volunteers in the headquarters, the average numberof people is taken into account when full-time equivalents cannot
be provided.

international research organization, the UNDP/World Bank/
WHO’s Special Programme for Research and Training in Tropical
Diseases (TDR), which acts as a permanent observer to the initiative. The DNDi became a legal entity in July 2003. The
International Council didn’t consider MSF as a permanent solution to the R&D crises. MSF’s involvement will therefore be limited both financially and in the time, the goal being to catalyseand help creating this initiative which, in due time, will work
independently of MSF. Accordingly, MSF committed itself to an
involvement as a founding member in the DNDi, but this commitment was limited up to five years and financially to not
more than 3% of the total MSF annual expenditure.

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 69

Notes

Notes

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

Highest gross salaries by entity
MSF-Australia in Australian Dollar:
MSF-Austria in Euro:MSF-Belgium in Euro:
MSF-Canada in Canadian Dollar:
MSF-Denmark in Danish Krone:
MSF-France in Euro:
MSF-Germany in Euro:MSF-Holland in Euro:MSF-Hong Kong in Hong Kong Dollar:
MSF-Italy in Euro:MSF-International in Swiss Franc:
MSF-Japan in Yen:
MSF-Luxembourg in Euro:MSF-Norway in Norwegian Krone:
MSF-Spain in Euro:MSF-Sweden in Swedish Kronor:
MSF-Switzerland in Swiss Franc:
MSF-UK in Pound Sterling:
MSF-USA in US Dollar:
Transfer in Euro:
MSF-Greece in Euro:MSF-Logistique in Euro:
Epicentre in Euro:
Fondation MSF in Euro:
EUP in Euro:SCI MSF in Euro:

97.44057.84568.954120.000
544.474
61.13963.12886.430540.72052.700126.900
7.200.000
59.556476.172
45.314567.422122.400
53.297105.22761.95850.71052.03958.50061.75044.52521.099for the position ofGeneral Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
President / Secretary General
General director
General director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Research Director & President
General Secretary
Housekeeper

37.32115.76421.56330.500329.340
19.78636.23116.493117.876
19.50044.2092.640.000
25.908214.572
17.261199.555
59.28018.17937.11419.881
11.36819.25326.93627.41728.52221.099

Donor Service Centre Staff
Trainee
AssistantAdministrative Assistant
Office Coordinator
General Assistant
Assistant
Assistant
Assistant
Secretary
Administrator
Donor service officer
Receptionist-secretary
Assistant
Receptionist
Assistant
Receptionist
Administrator
Office Services AssistantWarehouse Assistant
Receptionist
Warehouseman
Secretary
Assistant
Production AssistantHousekeeper

5.3 Subsequent events
There are no subsequent events to report.

Lowest gross salaries by entity
Lowest gross salaries by entity
MSF-Australia in Australian Dollar:
MSF-Austria in Euro:MSF-Belgium in Euro:
MSF-Canada in Canadian Dollar:
MSF-Denmark in Danish Krone:
MSF-France in Euro:
MSF-Germany in Euro:MSF-Holland in Euro:MSF-Hong Kong in Hong Kong Dollar:
MSF-Italy in Euro:MSF-International in Swiss Franc:
MSF-Japan in Yen:
MSF-Luxembourg in Euro:MSF-Norway in Norwegian Krone:
MSF-Spain in Euro:MSF-Sweden in Swedish Kronor:
MSF-Switzerland in Swiss Franc:
MSF-UK in Pound Sterling:
MSF-USA in US Dollar:
Transfer in Euro:
MSF-Greece in Euro:MSF-Logistique in Euro:
Epicentre in Euro:
Fondation MSF in Euro:
EUP in Euro:SCI MSF in Euro:70 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

INTERNATIONAL FINANCIAL REPORT 2005 MEDECINS SANS FRONTIERES 71

About this publication

ED I TO R
Tory Godsal, International Financial Coordinator
S PE CI A L T H A N K S TO
All finance directors, accounting managers and other finance staff who
contributed data and information to make production of Combined Financial
Statements possible. Particular thanks to Marilyn Acker and Remi Obert.
G R A PH I C D E S I G NStudio Roozen, Amsterdam, The Netherlands
PR I N T I N G
Drukkerij Mercurius, Wormerveer, The Netherlands

72 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2005

in 1971 by a small group of doctors and journalists whobelieved that all people should have accessto emergency relief. MSF was one of the first
nongovernmental organisations to provide urgently
needed medical assistance and to publicly bear witness
to the plight of the people it helps.
Today MSF is an international medical humanitarian
movement with branch offices in 19 countries.
In 2005, over 2225 MSF volunteer doctors, nurses,
other medical professionals, logistical experts,
water and sanitation engineers and administrators
joined approximately 25,850 locally hired staff
to provide medical aid in over 70 countries.
MSF was awarded the 1999 Nobel Peace Prize.

MSF International Movement Financial Report 31/12/2005

Médecins Sans Frontières (MSF) was founded

31/12/2005

MSF International Movement Financial Report

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