Médecins Sans FrontièresInternational Financial Report 2019:subject to approval at
the International General Assembly,
5 November 2020

INTERNATIONALFINANCIALREPORT 2019

ACKNOWLEDGEMENTS
The financial statements that follow were produced in the midst of the COVID-19 pandemic,
when our colleagues in Médecins Sans Frontières (MSF) offices around the world were working
from home, some in isolation, some with young children around, and others affected by thedisease themselves. During this period, MSF as a medical organisation was mobilised on a
massive scale to be at the forefront of the response to the pandemic. All our staff were under
great pressure to fulfil our social mission to the best of their capacities in this context.
Given the circumstances, it is almost a miracle that these financial statements were publishedon time. But miracles do not happen by themselves, and behind this one are many people
whose dedication, professionalism and availability were outstanding.
We would like to express our heartfelt gratitude and acknowledge the work of our colleagues
Agnès, Andi, Anja, Anna, Barbara, Benoît, Christian, Christophe, Dave, David, Domino, Doreen,
Eija, Ellen, Eric, Eva H., Eva S., Fazal, Gabriela, Geert, George, Guillaume, Hugo, Isabelle, Ivy,
Karina, Kudzai, Madoka, Maëlle, Manish, Maria R., Maria S., Marit, Mary, Mathias, Mayank,Mihee, Ophelia, Rosane, Satoshi, Shinobu, Victor and Zanele, from finance teams in all MSF
offices; Catherine and Olivier for compiling HR data; Marianne for the editing work; Vicky at
ACW for the graphic design, and Gabriel, Isabelle, Sara and Claudia for the review and theconsolidation process.
Marisol and Arnaud

CONTENTS

CONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5FOREWORD

6YEAR IN REVIEW

8TREASURER’S REPORT

9

AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS

11
12
13
15

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
17
20
26
31
34

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

37 FINANCES BY COUNTRY

International Financial Report 2019 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDBELARUSNETHERLANDSBELGIUM

UKRAINEBOSNIAHERZEGOVINAFRANCESERBIAITALYUZBEKISTANGEORGIAARMENIA
TURKEYGREECE
TUNISIA

GUATEMALALEBANON
PALESTINE

SYRIA
IRAQ
JORDANALGERIA

LIBYA
EGYPT

MEXICOMAURITANIAGUATEMALAHAITI

HONDURASEL SALVADOR

MALI

NIGER

NICARAGUAGUINEA-BISSAUGUINEA

BURKINAFASO

CÔTED’IVOIRE
GHANA
LIBERIA

SIERRA LEONEVENEZUELA

COLOMBIAERITREA
YEMEN

SUDAN

CHAD

SENEGALNIGERIACAMEROONCENTRAL
AFRICANREPUBLICETHIOPIA

SOUTH
SUDAN
UGANDAKENYA
DEMOCRATIC
REPUBLIC OFCONGOSOMALIA AND
SOMALILAND

BURUNDITANZANIABRAZILANGOLA

MALAWI

BOLIVIA
MADAGASCARZIMBABWENAMIBIA

MOZAMBIQUE
ESWATINI
SOUTH
AFRICA

2 Médecins Sans Frontières

IRAN

RUSSIA

38

AFGHANISTAN

56

LEBANON

38

ARMENIA57

LIBERIA

39

BALKANS

57

LIBYA

39

BANGLADESH

58

MALAWI40

BELARUS58

MALAYSIA40

BELGIUM

59

MALI

41

BOLIVIA59

MEXICO

41

BRAZIL

60

MOZAMBIQUE

42

BURKINA FASO

60

MYANMAR

42

BURUNDI61

NICARAGUA

43

CAMBODIA

61

NIGER

43

CAMEROON62

NIGERIA44

CENTRAL
AFRICANREPUBLIC62

PAKISTAN

63

PALESTINE63

PAPUA NEWGUINEA

44

CHAD

45

COLOMBIA

45

CÔTE D’IVOIRE

64

PHILIPPINES

46

DEMOCRATICPEOPLE’S
REPUBLIC
OF KOREA64

RUSSIA

65

SEARCHAND RESCUEOPERATIONSDEMOCRATIC
REPUBLIC
OF CONGO

65

SIERRA LEONE66

SOMALIA AND
SOMALILAND

66

SOUTH AFRICA

67

SOUTH SUDAN

67

SUDAN

68

SYRIA

KYRGYZSTANDPR KOREA

46

TAJIKISTANAFGHANISTANPAKISTAN

INDIA

47

EGYPT

47

EL SALVADOR

48

ESWATINI

48

ETHIOPIA49

FRANCE49

GEORGIA68

TAJIKISTAN

50GREECE69

TANZANIA50GUINEA69

THAILAND

51

GUINEA-BISSAU70

TUNISIA

51

HAITI

70

TURKEY52

HONDURAS

71

UGANDA

52

INDIA

71

UKRAINE

53

INDONESIA72UZBEKISTAN

53

IRAN

72

VENEZUELA

54

IRAQ

73

YEMEN

54

ITALY

73

ZIMBABWE

55

JORDAN

74

55

KENYA

56

KYRGYZSTANOTHERCOUNTRIES AND
TRANSVERSALACTIVITIESBANGLADESH
MYANMAR

VIETNAMLAOSTHAILANDCAMBODIA

PHILIPPINESMALAYSIAINDONESIA

NAURU

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

International Financial Report 2019 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2019

Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2019. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies of Swiss GAAP
FER/RPC, which are set out in Note 1.1. to the Financial Statements.

OBJECTIVES AND POLICIESMSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2019, health professionals, logistics specialists and administrative
staff of all nationalities carried out 7,513 field assignments, towork with more than 37,500 locally hired staff working in medical
programmes in over 70 countries.

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

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

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

4 Médecins Sans Frontières

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

FOREWORD

FOREWORD
In 2019, tens of thousands of MSF staff undertook life-saving
work that impacted millions of people in more than 70 countries
around the world. We begin this report by thanking them fortheir commitment and dedication. This is also an opportunity toraise two issues of growing concern to MSF.
Over the past two decades, governments have implemented increasingly
restrictive legislation to fight radical armed groups. In certain situations,these restrictive measures conflict with the provisions of international
humanitarian law and have direct consequences on MSF’s ability toprovide medical and humanitarian assistance to those in need. Our
work is sometimes perceived as material support and collusion withcriminal groups, rather than impartial and neutral medical humanitarianassistance to the wounded, the sick and other very vulnerable people.
In some places, this is compounding an already very difficult situation
where humanitarian aid is significantly curtailed as a result of theabduction and killing of humanitarian workers by armed groups.
In Nigeria and Syria, for example, we have for years been confronted
with reduced access to people in dire need living in highly insecure
regions where states have criminalised some humanitarian and medical
activities and personnel. Our staff have been arrested in Syria, military
investigations into our activities have taken place in Nigeria andnon-state armed groups have attacked and kidnapped humanitarian
workers. International sanction regimes and restrictive state measures
also affect the financial transactions of aid organisations by, forexample, placing restrictions on where funds can be transferred. We
have experienced this first-hand, notably when we endeavoured totransfer money to pay our staff in Somalia.

Monitoring and assessing how these restrictive measures threaten
the security of our staff and impede our work is a priority for us, as is
mitigating the way in which humanitarian action and principles are
impacted. Security and humanitarian frameworks should be able tocoexist so that people affected by conflict and violence are not denied
the assistance they are entitled to.
Climate change, a human-induced reality, is also of great concern tous, as it may well alter the dynamics of conflict and the incidence ofdisease, impacting communities already at risk. Following a motion
passed by our International General Assembly in 2019, we are
evaluating how we can address environmental issues most effectively.
On the basis of scientific reports outlining what can be expected in
the future, it is vital that we prepare to assist the people who will beaffected. At the same time, we need to assess our own carbon footprint
and take steps to incorporate environmentally responsible working
methods, products and equipment into our projects. Adapting the way
we operate could greatly impact the communities we serve, which is
why we must define and adopt a strategy as a matter of urgency.
The following pages present an overview of MSF’s work in 2019.
We extend our deepest gratitude to our donors, whose trust andgenerosity allow our organisation to continue to provide vital
humanitarian and medical assistance wherever we can.

Dr Christos Christou
International President

Christopher Lockyear
Secretary General

MSF staff in Maiduguri with newly displaced people
fleeing conflict in the north of Borno state. Our teams
provided medical support, distributed blankets andsoap, and built latrines. Nigeria, January 2019.
© Junaid Khan/MSF

International Financial Report 2019 5

YEAR IN REVIEWYEAR IN REVIEWBy Oliver Behn, Dr Marc Biot, Dr Isabelle Defourny, Kenneth Lavelle, Bertrand Perrochet and Teresa Sancristoval, MSF Directors of Operations

In 2019, the Ebola outbreak declared in northeastern Democratic Republic of Congo (DRC) in August 2018
continued to rage, alongside the worst-ever measles epidemic, while further east, two cyclones and severe
flooding devastated parts of Mozambique, Sudan, and South Sudan. There was an upsurge in conflictacross the Sahel and in Yemen, and thousands of migrants, refugees and asylum seekers remained trappedin Libya, Greece and Mexico exposed to violence and disease.
Médecins Sans Frontières (MSF) teams responded to all these crises,

MSF is working on obtaining registration to work in Syria and has notand other emergencies around the world, during the year, with abeen authorised by the government of Syria to have direct access inworkforce of approximately 65,000 people – around 80 per cent ofsome areas. Part of our medical aid supplies for northern Syria arewhom were hired in the countries where we work.

normally routed through Turkey, a country in which we haven’t beenable to renew our registration, rendering the provision of support for

DETERIORATING SITUATION FOR PEOPLE
AND RELIEF PROVIDERS

our Syrian operations significantly more challenging.

Living conditions, including access to medical care, significantly

we were forced to reduce our presence or withdraw teams fromdeteriorated for many people in countries across the Sahel region –several locations, including Tal Kocher, leaving vulnerable people withespecially Mali, Niger and Burkina Faso – during 2019. Armed groups

limited access to healthcare. Ain Issa displaced persons camp was

and intercommunity violence have made parts of the region extremely

entirely dismantled, leaving people to seek safety once again. MSF

insecure and forced people to flee their homes. MSF provided careteams also reduced our presence in both Raqqa city and in Al-Hol

to address the immense medical needs, including worrying levels

camp, where 70,000 people – 94 per cent of whom are women andof malnutrition and malaria, particularly among children. However,children – are held.

intense violence and the ever-present threat of abductions meant that
it was no longer safe for our teams to work in some areas. We worked
where it was safe to do so, although the precarious context requires a
lot of time and staff resources to manage the risks, restricting who andwhere we’re able to help.
In northwest and southwest Cameroon, where violence between
government forces and separatist armed groups escalated sharply,

In October, due to the Turkish military operation in northeast Syria,

Against all odds, we still maintain a presence in Syria and try toprovide assistance where possible; much of our work is in supporting
medical networks and local hospitals, who are able to provide somelevel of care to people. However, we are not currently able to workin the country to the level that we would like and that also meets
people’s needs.

MSF teams extended their activities. The conflict has displaced

RESPONDING TO EPIDEMICS

over 500,000 people since 2016, leaving them in dire need ofLarge-scale measles outbreaks swept across several countries during

humanitarian assistance.
In Yemen, where the war entered its fifth year, people are still dying
from preventable diseases, due to the collapse of both the economy
and the health system. An MSF report released in 2019 showed that

2019, resulting in thousands of deaths. DRC was particularly hard hit,with 310,000 cases and around 6,000 deaths, three-quarters of themchildren under the age of five. In one week alone in November, nearly
10,000 cases were recorded across the country.

a significant number of expectant mothers and sick children had diedYet the epidemic has attracted very little international attention andbecause of the delay in receiving care. Though the rate of airstrikes

funding; by August, only US$2.5 million out of the required $9 million

slowed in 2019, fighting raged on many of the frontlines that has

had been raised for the UN-led response plan. In DRC, MSF launchedtorn the country apart. We struggled to provide relief in a context

activities in 15 provinces, vaccinating over half a million children andcharacterised by insecurity and bureaucratic restrictions imposed intreating more than 30,000 patients. Our intervention has not been

Yemen’s north.

without its challenges, however; insecurity, vaccine stockouts andIn Central African Republic (CAR), there were numerous attacks against

logistical issues have hindered operations in some areas.

civilians and civilian infrastructure in 2019. In late May, gunmen shot

MSF also responded to measles outbreaks in Cameroon, Nigeria, Chad

dead more than 50 people they had brought together under theand Lebanon, conducting vaccination campaigns and setting up new

pretence of organising a community meeting. The conflict severely

measles wards in health facilities.

limited access to medical care: when MSF teams came to administer
vaccines in Mingala town, residents had not seen a doctor or

By the end of the year, the Ebola outbreak in northeastern DRC

humanitarian worker for more than two years.

had claimed over 2,200 lives. Despite the lessons learned from theMillions of people driven from their homes in war-torn Syria are still

investigational treatments, two-thirds of infected people died. MSF

living in unsafe and precarious conditions in camps. Our efforts towas frustrated with the slow, opaque and restricted vaccinationdeliver assistance to them were severely hampered in 2019, not only

efforts, leaving MSF vaccination teams on standby for weeks, while weby insecurity, but also administrative challenges.

publicly called on the World Health Organization for greater vaccine

6 Médecins Sans FrontièresWest Africa epidemic and the availability of two new vaccines andYEAR IN REVIEWUrgently needed water is distributed in Djibo topeople displaced by an attack in Pobé Mengao,
25 kilometres away. Burkina Faso, November 2019.
© Noelie Sawadogo /MSF

supply transparency. Our teams continued to tackle the disease in
North Kivu and Ituri provinces but insecurity and the failure to gain
people’s trust impeded activities. Two of the Ebola treatment centres
we ran in North Kivu were attacked and burned down within days ofeach other in February.

When conflict broke out in Tripoli in early April, many remained locked
up and abandoned in detention centres. On 2 July, two airstrikes hit
the Tajoura detention centre, killing at least 53 people.
In Europe, governments continue to sit on their hands while migrants
trying to flee Libya are picked up and returned there by EU-funded

RESPONDING TO NATURAL DISASTERS
In March, a weather system dumped heavy rain on Malawi, leading
to severe flooding, before heading out to sea and developing into
Cyclone Idai, which hit Mozambique first, and then Zimbabwe.
Around 80 per cent of Beira town in Mozambique was destroyed in
the storm. MSF launched a large-scale intervention to provide medicalcare, conduct water and sanitation activities, rebuild damaged healthfacilities, and assisted local authorities to contain a cholera outbreak,including through vaccination campaigns.
In October, parts of South Sudan, Sudan and Somalia were severely
affected by floods. South Sudan was hard hit, with hundreds ofthousands of people displaced and unable to meet their most basic
needs. The price of food tripled, making it unaffordable for many. In
the eastern town of Pibor, the MSF hospital flooded and had to move,
before the new area also flooded, significantly reducing our lifesaving
activities, and access to healthcare for people.

ASSISTANCE TO MIGRANTS AND ASYLUM SEEKERS
Migrants and asylum seekers continued to be abandoned, neglected or
pushed back by authorities across the world. From central America to
the Horn of Africa, our teams see the suffering of people on the move.
While MSF was able to resume our Mediterranean search and rescue
operations in August with a new boat, the Ocean Viking, thousandsof migrants were trapped in Libya in a context of increasing violence.

Libyan coastguards, and while thousands of people languish inmiserable conditions on the Greek islands. MSF teams treat people inboth places, including those with severe mental health issues that havedeveloped as a result of their plight.

MEDICAL ADVOCACY IN ACTION
2019 marked 20 years since MSF was both awarded the Nobel Peace
Prize and established the Access Campaign with the subsequent prize
money. During the last two decades, the Access Campaign’s advocacy
work for more affordable and accessible drugs has enabled MSF toscale up treatment for a number of diseases, including HIV, hepatitis C
and tuberculosis.
Twenty years after the then-MSF president Dr James Orbinksi delivered
the Nobel Prize lecture, the words in his speech still resonate: “As an
independent volunteer association, we are committed to bringing
direct medical aid to people in need. But we act not in a vacuum,
and we speak not into the wind, but with a clear intent to assist, toprovoke change, or to reveal injustice.”
We are grateful to our donors whose support make our work possible,
and to all MSF field workers, who give their time and skills to assist
others at often considerable risk to themselves. Our thoughts remain
with Romy, Richard and Philippe, our colleagues abducted in DRC in
July 2013, who are still missing.

International Financial Report 2019 7

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2019

PROGRAMME EXPENDITURE

MSF is pleased to present its audited combined Financial Statements. The
combined accounts represent an aggregation of the audited Financial
Statements of the entities listed on page 17, comprising 21 sections, 11branch offices, 8 satellite organisations and MSF International. The combined
Financial Statements give a view of MSF’s work internationally and are ameans of providing transparency and accountability to all stakeholders.

Countries where we ran programmes with spending over 20 million
euros in 2019 are listed below:

INCOME2019 saw an 8.6 per cent increase in operating income compared with
2018, at 1,632 million euros (1,503 for 2018), thanks to the increased
support from private donors in the USA, Japan, Switzerland, Sweden,
UK and Germany. Half of the additional income comes from individual
private donors, more than one third from legacies and bequests, and therest from foundations and sales activities (mostly supply services provided
to external organisations).
MSF’s individual donor base has remained steady at 6.5 million individual
donors who, together with private institutions, provided 96 per cent of
MSF’s income in 2019. Income from states and public and multilateralorganisations remains stable at 20 million euros, representing 1.2 per centof total income.

EXPENDITURE
Total expenditure in 2019 was 1,685 million euros, an increase of
77 million euros against 2018. The expenditure can be broken down into
two main categories: social mission and other expenses. Social mission
expenses represented 81 per cent of total expenditure (82 per cent in2018), management and administration expenses represented 5 per cent(same as in 2018). Fundraising expenses increased as a result of investment
in new fundraising activities and represented 14 per cent (13 per cent in2018). The table below breaks down these categories further still:
In millions of e

Programmes

2019

2018

1,093

1,047

Programme support

208

210

Awareness - raising and Access Campaign

45

47

Other humanitarian activities

25

15

1,371

1,319

Fundraising

229

208

Management and generaladministration

85

81

Total other expenses

314

289

1,685

1,608

Total social mission

Total

RESULT FOR THE YEAR, RESERVES AND CASH
The result for 2019, after adjusting for exchange gains/losses, showsa deficit of 47 million euros (deficit of 72 million euros for 2018). MSF
has a reserves policy, at an international level, of holding retained
earnings and equity to cover working capital needs, buffer capital,
investments and emergencies. The level of reserves (organisational
capital and restricted funds) as at 31 December 2019 was 965 million
euros equivalent to approximately 6.9 months of the year’s activity(7.5 months for 2018). The level of cash and cash equivalents as at
31 December 2019 was 678 million euros (726 million euros in 2018).

In millions of e

2019

2018

Democratic Republic of Congo

133

110

South Sudan

85

83

Yemen

75

57

Central African Republic

58

51

Nigeria

47

45

Iraq

46

45

Syria

41

47

Afghanistan

35

32

Lebanon31

30

Bangladesh

29

40

Niger

28

32

Kenya

27

24

Ethiopia

23

31

Jordan21

26

Mozambique

20

10

Those countries listed above accounted for 64 per cent of MSF’s 2019
programme expenditure (63 per cent in 2018). The biggest increases
relate to the response to the Ebola and measles outbreaks in the
Democratic Republic of Congo, to the conflict in Yemen and to Cyclone
Idai, which hit Mozambique in March 2019. Expenditure in each countryof intervention is set out in more detail on pages 38 to 74 of this report.

COVID-19 PANDEMIC
Subsequent to the year end, on March 11, 2020, the World HealthOrganization characterised the COVID-19 outbreak as a pandemic,
which has resulted in a series of public health and emergency measures.
This global health threat is first and foremost a multifaceted operational
challenge to MSF as an international medical organisation:• a challenge to provide a safe working environment to our frontline
medical staff,• a challenge to ensure a continuity in our supply chain, particularly
for individual protective equipment,• a challenge to rapidly redeploy our activities where they are most needed
and where MSF can be instrumental in the fight against this pandemic, and• a challenge to keep all our other life-saving activities running despite thetravel restrictions, quarantine measures, supply chain disruptions, overloadof new patients discharged from surrounding health facilities, etc.
This global pandemic and its social and economic consequences create
deep uncertainties for MSF. Will our loyal donors still be able to support us
as much as they used to? Will the additional running costs (e.g. infection
control protocols, procurement inflation) allow us to maintain all our
activities? Will we have the financial means to fulfil our social mission inview of the future humanitarian crises directly or indirectly linked to the
COVID-19 pandemic (famine, malaria outbreak…)?
As this report goes to print, our donors’ support remains steadfast. We arehumbly grateful for their generous response to our targeted appeals. Theirtrust will allow us to fully deploy the resources planned for 2020, allocating
those to respond to the COVID-19 crisis, while maintaining our regular
activities. We will carefully monitor the longer-term financial impact to makesound and timely decisions to adapt our response to the evolving situation.

Yvan Legris
International Treasurer
8 Médecins Sans Frontières

AUDITORS’ REPORT

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To theof ofthetheGeneralAssemblyof ofTo
theMembers
Members
GeneralAssembly

Médecins Sans Frontières International, Geneva

Médecins Sans Frontières International, Geneva
Geneva, 9 June 2020

Report of the Independent Auditors to the Members of the MSF

Geneva,9 June 2020
International
General Assembly on the combined financial statements
As independent
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International General Assembly on the combined financial statements

statements), on pages 10 to 36, which comprise the statement of financial activities, the statement of financial position,
the statement of changes in funds, the statement of cash flows and the notes for the year ended 31 December 2019.
As independent auditors we have been engaged to audit the accompanying combined financial statements ofInternational
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the preparation of the combined financial statements that are free from material misstatement,
year
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whether due to fraud or error. The International Board is further responsible for selecting and applying appropriate
accounting policies and making accounting estimates that are reasonable in the circumstances.
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antheopinionon thesecombinedfinancialstatements
our audit.
We conrisksresponsibilityof material misstatement
combinedfinancialstatements,
whetherdue tobased
fraud onor error.
In makingthose
ductedour audit in theaccordancewith Swiss
Those
standards
requirewe comply
ethicalrisk assessments,
auditor considers
theAuditing
internalStandards.
control system
relevant
to theentity’sthat
preparation
ofwiththe combined
requirements
and plantheaudit
auditprocedures
to obtain reasonableassuranceinabout
whether the combined
financialfinancial statements
in andorderperform
to designthat are appropriate
the circumstances,
but not forthe purposeof expressing
opinionon the existence
and effectiveness of the entity’s internal control system. An audit also includes
statements
arean
free
from material
misstatement.
evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made, as
wellaudit
as evaluating
the overall procedures
presentationtoofobtainthe combined
financialstatements.
We believethat the audit
An
involves performing
audit evidence
about
the amounts
and disclosuresin theevidence wehaveobtainedissufficientandappropriate
toprovide
a
basis
for
our
audit
opinion.
combined financial statements. The procedures selected depend on the auditor’s judgment, including theassessmentof the risks of material misstatement of the combined financial statements, whether due to fraud or
Opinionerror.
makingthethoserisk assessments,
the auditor
the internal
control system
relevant
the fairentity’sIn our In
opinion,combinedfinancial statements
forconsiders
the year ended
31 December
2019 givea truetoandview of the
preparationof the the
combinedstatements
orderflows
to design
audit procedures
thatGAAP
are appropriate
in thefinancial position,
results financialof operations
and theincash
in accordancewith Swiss
FER.
circumstances, but not for the purpose of expressing an opinion on the existence and effectiveness of the entity’s
Emphasisof matterinternal
controlsystem. An audit also includes evaluating the appropriateness of the accounting policies used andWe
draw
attention
1 of theestimatescombinedmade,financialwhich describes
basis of preparation.
Our opinion
the reasonablenesstoofNote
accounting
as statements,
well as evaluating
the overalltheirpresentationof the combined
is not modified in respect of this matter.
financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinion.
Ernst & Young Ltd
OpinionIn our opinion, the combined financial statements for the year ended 31 December 2019 give a true and fair view ofthe financial position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
Emphasis of matter
Laurent Bludzien
Anne-Céline Bosviel
We
drawAudit
attentionstatements,
LicensedExpertto Note 1 of the combined financial Licensed
Auditwhich
Expertdescribes their basis of preparation. Our
Auditorinchargeopinion is not modified in respect of this matter.
International Financial Report 2019 9

A mother and child in an inpatient facility MSF opened
in Ndjari, N’Djamena, as part of our response to ameasles outbreak in Chad, April 2019. © Juan HaroCOMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2019

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2019

2018

Individuals

2.1.1 / 4.2.1

1,352,101

48,1891,400,291

1,290,374

Private institutions

2.1.1 / 4.2.1

114,462

55,425

169,887

169,477

1,466,563

103,615

1,570,178

1,459,851

483

19,484

19,967

20,67338,187

3,791

41,97822,837

1,505,233

126,890

1,632,123

1,503,361

Private income
Public institutional income

2.1.2

Other income

2.1.3 / 4.2.1

Operating income

2.1

Programmes

2.2.3

977,439

114,721

1,092,160

1,047,435

Programme support

2.2.4

201,497

6,885

208,382

209,823

Awareness -raising and Access Campaign

2.2.5

44,858127

44,986

46,520

Other humanitarian activities

2.2.6

25,252-

25,252

15,454

1,249,046

121,734

1,370,780

1,319,233

Social mission
Fundraising

2.2.7

227,905917

228,822

208,126

Management and general administration

2.2.8

84,194822

85,01680,908312,099

1,739

313,838

289,034

1,561,145

123,473

1,684,618

1,608,267-55,9113,416-52,495-104,906

4-

429,875

5,287

96

5,383

2,594

-50,6213,512-47,108-72,437--3,512-3,512

4,690

50,621-

50,621

67,748----Other expenses
Operating expenses

2.2.1

Deficit/Surplus from operating activities (A)Surplus from exceptional activities (B)2.3

Net exchange gains unrealised
and realised (C)2.2.9

TOTAL DEFICIT/SURPLUS BEFORE
CHANGES IN FUNDS (A+B+C)

Change in restricted funds
Change in unrestricted funds
TOTAL DEFICIT/SURPLUS AFTER CHANGES IN FUNDS

Personnel expenses are presented in Note 2.2.2

International Financial Report 2019 11

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2019

2018

Cash and cash equivalents

3.1

678,248

726,052

Inventories

3.2

55,83958,569Grants receivable

3.3

38,652

41,787

Contributions receivable

3.4

51,11852,722Other receivables

3.5

91,22689,909Prepaid expenses and accrued income

15,63520,431Other assets

1,990

2,705

932,709992,175

Current assets
Financial assets

3.6

47,52340,178Property, plant and equipment

3.7

255,883

229,080

Intangible assets

3.7

23,85920,322327,264

289,581

1,259,973

1,281,756

Non-current assets
AssetsCurrent deferred income

3.8

36,062

20,688Current accounts payable and accrued expenses

3.9

165,269

157,203

Current financial debts

3.11

4,518

3,502

Current provisions

3.12

24,811

21,237

230,660

202,630

Current liabilities
Non-current deferred income

3.8

1,141

14,166

Non-current accounts payable and accrued expenses

3.9

341

359

Non-current financial debts

3.11

56,65058,698Non-current provisions

3.12

6,612

1,275

64,74574,498295,404

277,128

35,504

41,865

Capital for foundation

6,438

4,880

Minimum compulsory level of retained earnings

1,368

1,370

Translation reserves

39,241

28,959Unrestricted funds

882,017927,554

Organisational capital

929,064

962,762

1,259,973

1,281,756

Non-current liabilities
Liabilities

Restricted funds

Liabilities, funds and capital

12 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

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

2019

Notes

2018

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2019

Temporarily restricted funds
Permanently restricted funds

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

3,389
123

27,035
8,470

Restricted funds

41,865---9,8733,512

35,504

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

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

10,282
-

866
5,082

-2
-50,619

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

962,762693

10,282

5,948-50,621929,064

1.5

Organisational capitalIn thousands of e

2018

Notes

2017

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2018

Temporarily restricted funds
Permanently restricted funds

30,853
12,424--

11,045-7,767- 6,427
1,738

35,471
6,394

Restricted funds

43,277

-

-

3,278

-4,69041,865

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

3,519
1,371
17,385996,4151,335
111,574-25-1-1,115-67,748

4,880
1,370
28,959927,554

1,018,691

1,336

11,574-1,091-67,748962,762

Organisational capital

1.5

The details of temporarily restricted funds by destination are disclosed overleaf, where only countries to which more than 150 thousands euros
have been earmarked are disclosed (countries presenting movement of funds below this threshold are presented together in the line ‘Other
projects and transversal activities’).
Restricted funds donated to MSF are generally spent in the same year and not kept in reserves. A fund presenting a clear balance at year end does notmean that MSF is no longer active in the country, but that funds restricted to this country are depleted.
MSF’s decision to intervene in a given context is primarily driven by medical and humanitarian needs and not by the allocation of received grants or
donations. MSF accepts earmarked funds only for causes where medical programme already exist, and relies first on unallocated funds to ensure thecontinuity of all ongoing and new interventions.
Other movements in the changes in funds mostly relate to reclassification or changes in the nature of reserves of corresponding funds, e.g. funds
restricted in time but not in destination reaching their maturity date, and being thereof released from their restriction.

International Financial Report 2019 13

COMBINED FINANCIAL STATEMENTS

In thousands of eFunds allocated tocountry programmes

Transfer
Allocation (A) between
projects (B)2018

Forex gain/
loss (D)Utilisation(C)

Net change(A+B+C+D)

Other
movements

2019

Afghanistan

280

856

101

-3,383-2-2,427

2,381

234

Bangladesh

1,290

5,786

634

-7,225

54

-750

-540

-

Balkans

-

482

-

-482

-

-

-

-

Burkina Faso

-

277

317

-277

-

-

-

-

Cameroon

-

1,343

-

-1,342----Central African Republic

-

4,807

310

-5,132

18

3

-3

-

Chad

-

983

-51

-941

11

1

-1

-

Democratic People's
Republic of Korea

-

1,356

-

-1,356

-

-

-

-

616

14,376

1,154-15,556

66

39

-320

335

Ethiopia

-

1,395

486

-1,882

1---

Greece

-

921

-15

-908

3

1

-1

-

Haiti

-

2,160

32

-2,184

-1

7

-8

-

India

632

660

-

-565

-3

93

-93

631

Iraq

8

877

-

-879

-2

-4

-3

1

Jordan

1

451

12

-190

-1

272

-4

269

Kenya

-

1,157

-

-1,157----

Lebanon

2

2,829

4

-2,684

3

152

-

153

Libya

-

783

-

-787

4

-

-

-

Mali

1

198

106

-293

1

12

-13

-

Mexico

-

784

420

-756

-

448

-3

445

Mozambique

-

7,752

1,247

-8,635

-4

361

-2

359

Myanmar

-

237

-241

5

-

-

-

Niger

-

2,824

317

-3,119

-21

-

-

-

Nigeria

1

2,105

-25

-2,084

6

1

-2

-

Pakistan

1

3,059-3,058

0

1

-1

1

Palestine

1

969

86

-1,038

5

21

-22

-

Search and rescue operations

6

170

-5

-159

-4

1

-

8

Sierra Leone

5

2,319

-47

-2,268

1

5

-9

-

Somalia

-

277

-276

-

-

-

-

South Africa

4

699

332

-1,037

4

-2

-1

-

Sudan

-

571

10

-568

-12

2

-2

-

South Sudan

-

5,395

1,825

-7,184

-24

11

-11

-

51

Democratic Republic of Congo

110

2,877

-2,965

24

-13

-97

-

Tanzania-

1,955-1,955----

Uganda

-

912

-912

-

-

-

-

Ukraine

-

209

-209

-

-

-

-

Uzbekistan

-

219

-222

2

-

-

-

92

11,569-12,014

75

58

-150

-

Syria

Yemen
Headquarters programme
support-Private fundraising

7,186

-

-6,885

1

301

-284

17

-

917

-

-917

-

-

-

-

19

828

-

-822

-

6

-21

4

20,861

3,955

-

-

1,017

4,972

-2,65623,177-

19,484-1,510-17,936

-38

-

-

-

Other projects/
transversal activities

11,542

7,797-5,905-986-1,089-184-9,9581,401

Temporarily
restricted funds

35,471

126,766--123,473

96

3,389

-11,825

27,035

Management and generaladministration
Restricted in time
Public institutional funds

14 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

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

2019

2018

1,572,792
1,570,178-123-3,3856,122-

1,452,431
1,459,851-1,738-18,717
13,077-42

23,41019,967
9,671-6,22831,595
20,673
3,486
7,436-1,598,910
21,104
20,848-1,370,780-313,838
16,957
9,582
2,981
5,383
505
8,348

-1,569,693
12,678
10,122-1,319,233-289,036
16,030-3,644
6,098
2,594-17,916
12,613-2,708-85,667-6,312-36,154-10,078
4-2-1,505-36,279-12,264
29,875-2-52,542-20,175

123
-907
693

1,738
-19,770
1,336

Net cash from financing activities (C)-91-16,696

Effect of exchange rate fluctuations ( D )

7,273

9,009

-48,068-113,528

264-

Opening cash and cash equivalents ( F )726,052

839,580

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

678,248

726,052

1. Cash flows from private donors
Private income
Income with no impact on cash flows or not related to humanitarian and functioning activities
Change in receivables from private donors
Change in deferred income on private grants
Change in unspent donor - designated / restricted funds

Notes
2.1.1
3.4
3.8

2. Cash flows from public institutional agencies
Public institutional income
Change in public institutional receivables
Change in public institutional deferred income

2.1.2
3.3
3.8

3. Other cash flows from humanitarian and functioning activities
Other income
Income from equipment and services sold to other organisations
Social mission expenditure
Other expenses
Depreciation and amortisation
Provisions
Disposal of non - current assets
Net exchange gains and losses
Change in inventories and other current assets
Change in other current liabilities

2.1.3
2.1.3
2.2.1
2.2.1
3.7
3.12
3.7
2.2.9
3.2/3.5
3.9

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

CASH FLOWS FROM INVESTING ACTIVITIESInvestments in financial assets
Investments in tangible assets
Investments in intangible assets
Proceeds on disposals of non-currents assets
Change in investment subsidies liabilities

3.6
3.7
3.7
2.3

Net cash from investing activities (B)CASH FLOWS FROM FINANCING ACTIVITIESPermanently restricted contributions and income
Change in financial debts
Change in capital

CHANGE IN CASH AND CASH EQUIVALENTS ( A+B+C+D )Effect of changes in combination structure (E)3.11International Financial Report 2019 15

An MSF team heads to a village cut off by damage caused by
Cylone Idai in Chimanimani. Two outreach teams worked in
the district to assess health needs in clinics and surrounding
settlements and distribute medicines to health workers.
Zimbabwe, March 2019. © MSF

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2019

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF REPORTING
1.1 BASIS OF PREPARATION
These Financial Statements are based on a combination. A combination aggregates the Financial Statements of several separate entities which are
not inter-related by investments into a single group, whereas a consolidation collates different affiliates of a single parent entity in its Financial
Statements. All entities are combined following the combination method outlined under 1.2. These Financial Statements were reviewed by theInternational Board on 9 June 2020 and will be presented for approval by the International General Assembly on 5 November 2020.

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

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

MSF Australia

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

MSF Austria

Taborstraße 10 A-1020, Vienna, Austria

MSF Belgium

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

MSF Brazil

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

MSF Canada

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

MSF Colombia

Transversal 18a Bis #3741, Bogotá, Colombia

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

MSF Denmark

Strandlodsvej 44, 2, 2300 København S, Denmark

MSF Finland

Lintulahdenkatu 10, 00500 Helsinki

MSF France

14-34 avenue Jean Jaures, 75019 Paris, France

MSF Germany

Am Köllnischen Park 1, 10179 Berlin, Germany

MSF Greece

15 Xenias St., 115 27 Athens, Greece

MSF Holland

Plantage Middenlaan 14, 1018 DD, Amsterdam, Netherlands

MSF Hong Kong

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

MSF India

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

MSF International

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

MSF Ireland

9–11 Upper Baggot Street, Dublin 4, Ireland

MSF Italy

Via Magenta 5, 00185 Rome, Italy

MSF Japan

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

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

MSF Luxembourg
MSF Luxembourg Etablissementd’Utilité Publique
MSF Mexico

68, rue de Gasperich L-1617, Luxembourg

MSF Nairobi

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

MSF Norway

Hausmannsgate 6, 0186 Oslo, Norway

MSF Supply

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

MSF South Africa

70 Fox Street,7th Floor, Marshalltown, Johannesburg, PO Box 61624, Marshalltown 2107

MSF South Korea

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

MSF Spain

Carrer de Zamora 54, 08005 Barcelona, Spain

MSF Sweden

Fredsborgsgatan 24, 4 trappor, Box 47021, 100 74 Stockholm, Sweden

MSF Switzerland

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

MSF Taiwan

6F, No. 6 Sec. 4, Xinyi Rd., Da-an District, Taipei, Taiwan 10683

MSF UK

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

MSF Uruguay

25 de Mayo 745, 11300 Montevideo

MSF USA40 Rector Street, 16th Floor, New York, NY, 10006-1751

Ärzte Ohne Grenzen Foundation

Am Köllnischen Park 1, 10179 Berlin, Germany

Epicentre

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF Belgique

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

SCI MSF

14-34 avenue Jean Jaures, 75019 Paris, France

68, rue de Gasperich L-1617, Luxembourg
56, Fernando Montes de Oca, Condesa, 06140 Ciudad de México, CDMX, Mexico

MSF Colombia, MSF Finland, MSF Luxembourg EUP, MSF Taiwan and MSF Uruguay were added to the combined reporting in 2019. SCI Saint Sabin
and Etat d’Urgence Production were dissolved in 2019 and their activities are now reported under MSF France.

International Financial Report 2019 17

NOTES TO THE FINANCIAL STATEMENTS

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

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

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

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

Closing rate

Average rate

2019

2018

2019

2018

ARS

66.97

43.15

53.56

32.92

AUD

1.60

1.62

1.61

1.58

BRL

4.52

4.44

4.41

4.31

CAD

1.46

1.56

1.49

1.53

CHF

1.09

1.13

1.11

1.15

COP

3,683.83-

3,720.58

-

CZK

25.41

25.72

25.67

25.65

DKK

7.47

7.47

7.47

7.45

EUR

1

1.00

1

1.00

GBP

0.85

0.89

0.88

0.88

HKD

8.75

8.97

8.77

9.26

INR

80.19

79.73

78.84

80.73

JPY

121.94125.85122.01130.40KES

112.36117.26114.19118.63KRW

1,296.28

1277.93

1,305.32

1299.07

MXN

21.22

22.49

21.56

22.71

NOK

9.86

9.95

9.85

9.60

SEK

10.45

10.25

10.59

10.26

TWD

33.65

-

34.65

-

USD

1.12

1.15

1.12

1.18

UYU

40.99

-

39.01

-

ZAR

15.78

16.46

16.18

15.62

18 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

1.6 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURESThe 2019 Financial Statements do not contain any changes in accounting policies compared with 2018.

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

International Financial Report 2019 19

NOTES TO THE FINANCIAL STATEMENTS

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

2019

2018

Headquarters

1,779

2,227

Field programme expenses

1,996

3,981

In-kind donations and services

3,775

6,208

20 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2019

2018

1,118,473

1,054,993

281,683

235,234134

147

1,400,291

1,290,374

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

2019

2018

Companies

62,32574,410Trusts and foundations

74,21556,319Lottery and special events

29,60633,882

711

679

3,030

4,187

169,887

169,477

Joint appeals
Other private institutions
Income from private institutions

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

2019

2018

Switzerland

7,802

6,989

Canada

6,833

5,362

Japan

405

1,147

International Drug Purchase Facility (UNITAID)

2,493

4,004

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

1,717

2,341

UN institutions

39

14

Other public institutions

678

817

19,967

20,673Public institutional income

2.1.3 OTHER INCOME

In thousands of e

2019

2018

Interest income

10,602

3,137

Merchandising

368

403

Equipment and services provided to other organisations

20,848

10,122Other revenues

10,161

9,174

Other income

41,97822,837

International Financial Report 2019 21

NOTES TO THE FINANCIAL STATEMENTS

2.2 OPERATING EXPENSES
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Awarenessraising andAccess Campaign

Programme
support

Programmes

Personnel costs

582,072

Medical and nutrition

177,214

Travel and transportation

133,956

Office expenses

76,602In thousands of e

Otherhumanitarian
activities

Total social
mission25,763

2,712

744,31283-

10,258

187,556

9,041

1,287

4,167

148,451

8,420

1,491

609

87,122

133,765

Promotional expenses

-

1,210

2,826

5

4,041

Logistics and sanitation

61,812

150

-

1,876

63,838

Professional services

11,154

10,191

2,302

62

23,708Communications

17,613

1,302

1,110

25

20,050

-

289

3,107

46

3,442

Publications
Grants to external partners

9,894

37

-

4,282

14,213

Depreciation and amortisation

1,867

2,434

188

170

4,659

Bank fees and financial expenses

2,965

186

13

2

3,165

Taxes

2,867

1,893

168

98

5,025

Others14,144

3,384

413

8

17,949

1,092,160

172,383

38,667

24,3201,327,530-

35,9996,319

933

43,2501,092,160

208,382

44,98625,252

1,370,780

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATIONSOCIAL MISSION AND
OTHER EXPENSES TOTALOTHER EXPENSES
Fundraising

Management
and generaladministration

51,537

46,63898,1753

4

7

Travel and transportation

2,715

2,908

Office expenses

4,598

5,133

Promotional expenses

84,643186

Nature of expenses
Personnel costs
Medical and nutrition

Total otherexpenses

Overheads

2019

2018

21,506

863,993

818,39311

187,574

185,931

5,623

613

154,688

152,148

9,731

26,228123,081

118,52184,829203

89,07375,809----63,83862,116

Professional services

28,385

6,455

34,8404,200

62,747

68,679Communications

18,958468

19,426

1,768

41,24339,125

Publications

20,375234

20,610146

24,197

21,217

Logistics and sanitation

-

2,545

2,545

108

16,866

18,656

Depreciation and amortisation

531

1,684

2,215

8,781

15,655

14,450Bank fees and financial expenses

Grants to external partners

5,251

2,870

8,121

236

11,523

14,465

Taxes

487

1,429

1,916

1,349

8,290

3,863

Others

1,072

1,374

2,446

1,456

21,851

14,894

218,555

71,928290,483

66,605

1,684,618

1,608,267

10,267

13,08823,355-66,605--

228,82285,016

313,838-

1,684,618

1,608,267

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATION

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

22 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Employees inheadquarters
ProgrammesInternational
field staff

Locally hired
field staff

Consultants

2019

2018

-

198,893381,184

1,995

582,072

545,183

Programme support

129,257

2,417

2,090

-

133,765

135,368

Awareness-raising andAccess Campaign

25,763---25,76324,450

Other humanitarian
activities

2,712

-

-

-

2,712

1,672

Fundraising

51,537---51,53747,024

Management, generaland administration

46,638---46,63843,441

Overheads

21,093

223

190

-

21,506

21,256

277,000

201,533

383,465

1,996

863,993

818,393

Personnel expenses

International Financial Report 2019 23

NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND REGION

Europe &Central Asia
e44,043

Asia & Pacifice127,952
Middle East &North Africa
e248,225
Latin America& Caribbean
e47,463

Africae602,360

In thousands of e

AfricaAsia &
Pacific

Europe &Central Asia

Latin America& Caribbean

Middle East &North Africa

Transversal

2019

2018

Personnel costs

312,806

70,31424,88525,858142,363

5,847

582,072

545,183

Medical and nutrition

88,23822,596

6,509

5,931

53,145796

177,214

180,672

Travel and transportation

88,631

13,073

2,673

5,901

17,843

5,836

133,956

130,428

Office expenses

43,010

8,612

4,007

4,691

15,328954

76,602

76,070Logistics and sanitation

38,517

7,630

2,303

2,969

10,188205

61,812

59,908

Professional services

3,596

1,120

1,732

402

2,957

1,347

11,154

11,867

Communications

12,017

1,707

546

929

2,049

366

17,613

16,439Grants to external partners

2,680

575

251

120

1,014

5,254

9,894

13,399Depreciation and amortisation

616

121

62

57

216

795

1,867

1,629

Bank fees and financial expenses

1,654

106

138

78

972

17

2,965

2,697

Taxes

1,303

481

281

74

566

161

2,867

2,002

Others

9,291

1,616

658

453

1,585

540

14,144

7,142

602,360

127,952

44,04347,463

248,225

22,116

1,092,160

1,047,435

Programmes

Programme expenses represent expenses incurred in the field or by the headquarters on behalf of the field, as well as grants/donations awarded/given
to other organisations.
Transversal expenses are composed of activities covering more than one country, such as search and rescue operations, which represent 3,507 thousand
euros, and other transversal and unallocated activities.

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 PROGRAMME SUPPORT

2.2.7 FUNDRAISING

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

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

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

2019

2018

Awareness-raising

38,59940,786

Access Campaign

6,387

5,734

44,986

46,520Total

2.2.6 OTHER HUMANITARIAN ACTIVITIES

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

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

2.3 EXCEPTIONAL ACTIVITIESExceptional activities represent income and expenses not related tooperating or financial activities. In 2018, they exclusively relate to
the sale of the main headquarters building in Paris. Extraordinary
income referred to the sale price, while extraordinary expenses
referred to the write-off of the net book value.
In thousands of e

2019

2018

Proceeds on disposal of fixed assets

4

33,000Extraordinary expenses--3,125

Surplus from exceptional activities

429,875The other humanitarian activities consist primarily of the cost of
the goods sold and services provided to other organisations, as well
as MSF’s contribution to the Drugs for Neglected Disease initiative(DNDi, see Note 5.1).

International Financial Report 2019 25

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2019

2018

Short - term deposits

215,547

302,792

Cash at headquarters

401,088

347,467

Cash in the field

61,61375,793

678,248

726,052

Cash and cash equivalents

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

3.2 INVENTORIESIn thousands of e

Gross value
Medical and non-medical relief goods
Other inventories
Inventories

Provision

2019

2018

58,470-3,44555,02453,594

815

-

815

4,975

59,285-3,44555,83958,569Inventories held at headquarters and by satellites are recorded at the weighted average of the purchase price, which is below the selling price. All goods
and materials present in the field are recognised as expenses when transferred from the headquarters and satellites to the field, or when bought locally,
because of the fast turnover and their non-commercial destination. Appropriate inventory provisions are recorded based on stock usage, expiry date
and any damage.

3.3 GRANTS RECEIVABLE

In thousands of e

Gross value

Provision

2019

2018

Grants receivable from private donors

25,673-25,673

19,480Grants receivable from public institutions

12,979-12,97922,308

Non-EU European governments

7,542

-

7,542

12,575

Other public institutions

5,418

-

5,418

9,719

19

-

19

14

38,652-38,652

41,787UN institutions
Grants receivable

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

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2019, the outstanding amount represents 51,118 thousand euros (2018: 52,722 thousand euros) and is expected to be received
within the following year.
Contributions receivable include donations sent by donors before year-end for which the corresponding cash has been collected by MSF in the monthfollowing year-end. They are accounted for at their cost net of impairment.
There is no provision for contributions receivable stated at 31 December 2019.

26 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to property received from legacies and bequests not sold yet, as well as to services provided and goods sold to otherorganisations. At 31 December 2019, the outstanding amounts represent 91,226 thousand euros (2018: 89,909 thousand euros).
Legacies and bequests are accounted at their best-estimated value, when legally transferred to MSF, and represented 70,568 thousand euros out of
the 91,226 thousand euro of other receivables at 31 December 2019.
There is no provision for other receivables stated at 31 December 2019.

3.6 FINANCIAL ASSETSIn thousands of e

Gross value

Provision

2019

2018

Long - term investments

40,121-

40,121

32,398Other financial assets

7,550

-149

7,402

7,780

Financial assets

47,672-149

47,52340,178Financial assets are stated at acquisition cost less impairment. Changes in the value of long-term investments are recorded in the Statement of
Financial Position.

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

Net value
Additions2018

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2019

Reclassification

Intangible assets

20,322

10,078-448-6,604

162

348

23,859Land

82,096

3,424

-

-

376

-

85,896

Buildings

85,456

2,004--3,091

1,127

42,955

128,452

Tangible fixed assets under construction

41,549

6,258

-89

-

93

-41,517

6,294

Fixtures

7,221

15,860-202-1,259-39

1,630

23,211

Furniture

2,549

1,436

-62

-768

30

4

3,189

Computers

5,708

2,193

-59

-2,560

57

-

5,339

Machinery and equipment

2,715

458

-324

-732

50

-

2,168

Other tangible assets

1,787

4,522

-1,798-1,945

7-1,238

1,335

Property, plant and equipment

229,080

36,154-2,534-10,353

1,700

1,835

255,883

Total intangible assets and PPE

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

1,862

2,184

279,741

International Financial Report 2019 27

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e

Net value
Additions2017

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2018

Reclassification

Intangible assets

14,273

12,264-429-5,948159

320,322

Land

83,373--2,103-804

22

82,096

Buildings

73,2016,094-1,021-2,540

1,084

8,638

85,456

Tangible fixed assets under construction

32,84017,241

-64

-

165

-8,633

41,549Fixtures

6,861

2,037

-325

-1,328

-103

79

7,221

Furniture

1,745

1,523

-40

-730

23

28

2,549

Computers

3,944

4,659

-385

-2,568

40

18

5,708

Machinery and equipment

3,189

245

-15

-756

52

-

2,715

Other tangible assets

1,179

4,480

-1,717-2,159

1

3

1,787

Property, plant and equipment

206,333

36,279-5,669-10,082

2,065

153

229,080

Total intangible assets and PPE

220,606

48,543-6,098-16,030

2,224

157

249,402

The intangible assets, property, plant and equipment held by MSF are capitalised when they are held to be used for the activity, or for administrative
purposes, and when they are expected to be used over more than one year.
Intangible assets are recorded at cost (or historical value), net of accumulated amortisation and impairment losses. They are amortised on a straight-line
basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciated using the straight-line method
over their estimated useful lives, using the component approach. Land is not depreciated.
All assets are depreciated following the linear method. The depreciation length varies according to the type of asset and depending on the country:- 2 to 10 years for the intangible assets,- 20 to 50 years for the buildings,- 5 to 15 years for the fixtures,- 3 to 25 years for the furniture,- 2 to 15 years for the computers- 3 to 5 years for machinery & equipment, and- 3 to 10 years for other tangible assets.
The acquisition cost of fixed assets used in the field for programme purposes, such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. This can be justified due to the instability of the contexts in which MSF operates andthe difficulty in determining, in a reliable way, their useful life and residual value. When an MSF section leaves a country, the remaining equipment isgenerally donated to the Ministry of Health of the country or another non-governmental organisation still present in the country, and thus does not
generate any future economic benefit for MSF.
Assets acquired under long-term finance leases are capitalised and recorded in the Statement of Financial Position. They are depreciated over theestimated useful lives of the assets. The associated obligations are included in financial debts.
MSF owned 221 million euros of buildings (including those under construction) and land at 31 December 2019. Such assets aim to optimise therunning costs of the organisation (lowering rental costs), diversify the reserves, and therefore mitigate the monetary, foreign exchange and bankdefault risks.
Among the tangible assets at 31 December 2019, the net value of the capitalised leased assets stands at 180 thousand euros, and of capitalised
lease obligations at 467 thousand euros (2018: 156 thousand and 389 thousand euros, respectively). The total reimbursements for the current year
amount to zero euros, and the rent expenses also amount to zero euros.
For the details on Capitalised lease obligations, refer to Note 3.11 – Financial debts.

28 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.8 DEFERRED INCOME
In thousands of e

2019

2018

Deferred income on public institutional grants - Current

9,124

7,874

Deferred income on private grants - Current

20,788

8,249

Other deferred income - Current

3,083

1,469

Gross value of investment subsidies - Current

3,067

3,096

36,062

20,688-

7,155

Deferred income - Current
Deferred income on public institutional grants - Non-current
Deferred income on private grants - Non-current

1,113

7,011

Other deferred income - Non current

28-

Deferred income - Non-current

1,141

14,166

37,20334,854

Deferred income - TOTAL

Deferred income is the unspent restricted income received from public institutional and private grants that will be used in future years. These
outstanding granted amounts at the accounting closure are recognised in the balance sheet. They are disclosed under short-term liabilities for
those that will be spent in less than 1 year, and long-term liabilities for those exceeding 12 months after the accounting year end.

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

Current

Non-current

In thousands of e

Total

2019

2018

2019

2018

2019

2018

Accounts payable and accruals

77,38474,53038

49

77,422

74,579

Employee benefits

52,611

48,948129

137

52,74049,086

Employer social security taxes

9,548

9,916

-

-

9,548

9,916

Other liabilities

25,72623,809175

173

25,901

23,982

165,269

157,203

341

359

165,610

157,562

Accounts payable and accrued expenses

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

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

In thousands of eContributions
concerning
the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2019

2019

2018

2019

2018

Pension institutions with surplus

5,284

4,559

4,553

111%

103%

TOTAL

5,284

4,559

4,553

111%

103%

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

International Financial Report 2019 29

NOTES TO THE FINANCIAL STATEMENTS

3.11 FINANCIAL DEBTS
In thousands of e

2019

2018

4,052

3,113

467

389

Financial debts - Current

4,518

3,502

Non-current borrowings and loans

52,68454,187

Non-current capitalised lease obligation

3,967

4,511

56,65058,698Current borrowings and loans
Current capitalised lease obligation

Financial debts - Non-current

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

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

In thousands of e

2018

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Provisions - Current

21,237

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

Provisions - Non-current

1,275

782

-478

-

-80

5,113

6,612

Total provisions

22,511

21,989-11,413-1,893195

33

31,422

Provisions for taxes

9,157

3,074

-2,690

-123

33

141

9,591

Provisions for staff retirement plans

1,949

1,005

-569

0

73

1,316

3,772

Provisions for project closure planned at year-end

2,867

6,780

-2,852

-78

53

60

6,829

Provisions related to lawsuits

2,945

7,333

-4,920-1,542

12

2,420

6,247

Other provisions

5,594

3,798

-381

-150

25

-3,903

4,983

Total provisions

22,511

21,989-11,413-1,893195

33

31,422

2017

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Provisions - Current

25,383

20,116-12,383-10,701

-360

-820

21,237

Provisions - Non-current

1,137

314

-1,005

-

10

820

1,275

Total provisions

26,52020,430-13,388-10,701-350-

22,511

Provisions for taxes

13,312

11,372-4,687-9,692-142-1,006

9,157

Provisions for staff retirement plans

1,561

942

-524

-

-30

-

1,949

Provisions for project closure planned at year-end

3,203

2,919

-2,885

-326

-45

-

2,867

Provisions related to lawsuits

3,919

4,061

-4,748

-241

-46

-

2,945

Other provisions

4,525

1,135

-544

-442

-87

1,006

5,594

Total provisions

26,52020,430-13,388-10,701-350-

22,511

Reclassification

2019

Reclassification

2018

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

30 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2019

2018

Programme

64.8%

65.0%

Programme support (headquarters and abroad)

12.4%

13.0%

Awareness- raising and Access Campaign

2.7%

2.9%

Other humanitarian activities

1.5%

1.0%

Social mission

81.4%

81.9%

Fundraising

13.6%

12.9%

Management and general administration

5.0%

5.0%

18.6%

18.1%

100.0 %

100.0 %

Other expenses
ExpenditureSocialmission

81.4%

Other
expenses

18.6%

2019 Expenditure

Privateincome4.1.2 FUNDING SOURCES

96.2%

2019

2018

Private income

96.2%

95.0%

Public institutional income

1.2%

1.4%

Other operating income

2.6%

1.5%

0%

2.1%

100.0 %

100.0 %

Exceptional income
IncomePublicinstitutional
incomeOther
operatingincome1.2%

2.6%

2019 Income

International Financial Report 2019 31

NOTES TO THE FINANCIAL STATEMENTS

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

Donations fromprivate institutions

In thousands of e

Private income

Other income

Total
2019

2018

Argentina

8,341

74

8,416

22

8,438

9,583

Australia

45,9707,152

53,123436

53,55955,443Austria

22,3801,921

24,30084

24,384

23,643

Belgium

41,3662,873

44,23912,95057,18955,859Brazil

56,756-56,756

1,207

57,96353,601

Canada36,756

4,626

41,382

178

41,55946,371

302

-

302

-

302

-

Czech Republic

5,629

-

5,629

401

6,030

4,427

Denmark

17,185

2,934

20,118203

20,321

22,117

Finland

509

48

557

-

557

-

France79,121

6,993

86,114

15,197

101,31292,036

Germany

142,831

19,023

161,854875

162,729

153,466

Greece

1,866

395

2,261

23

2,284

2,769

Hong Kong

54,4392,753

57,192

187

57,37956,066

India

188

84

271

8

279

728

Ireland

5,298

1,098

6,397

-

6,397

5,348

Italy

60,1193,156

63,275

156

63,431

61,404

Japan

83,9294,926

88,855-88,855

65,116

Kenya

-

-

-

6

6

-

Republic of Korea

12,807631

13,43924

13,462

10,256

Luxembourg

5,226

798

6,024

15

6,039

6,767

225

51

276

-

276

433

Netherlands

57,862

16,85774,719332

75,052

78,042

Norway41,118

1,790

42,909618

43,52642,324South Africa

2,045

318

2,363

42

2,405

2,792

Spain

96,912

4,933

101,845547

102,392

102,465

Sweden51,4458,217

59,662

5

59,66749,808

Switzerland

79,124

26,178105,302560

105,862

87,690

268

45

312

1

313

-

United Kingdom

48,271

20,642

68,913

331

69,24359,654

United States

341,028

31,371

372,399

7,571

379,970

334,481

974

2

975

-

975

-

2019

1,400,291

169,887

1,570,178

41,9781,612,156

1,482,688

2018

1,290,374

169,477

1,459,851

22,837

1,482,688

Colombia

MexicoTaiwanUruguay

32 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 PRIVATE AND OTHER OPERATING INCOME BY SOURCE
Other private institutions
e3,030Individual income
Private organisations
Other income

Lottery and special events
e29,606
Joint appeals
e711

In thousands of e

Trusts and foundations
e74,215Interest/investment income
e10,602
Equipment and services sold to other organisations
e20,848
Other revenues
e10,161
Merchandisinge368

Companies
e62,325
Membership fees
e134

2019
Private income:e1,570,178
Other income:e41,978
Legacies andbequests
e281,683

Donationse1,118,473

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

International Financial Report 2019 33

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2019

2018

Guarantees given

3,531

3,067

Rental contracts for office buildings

5,686

5,964

Other off-balance sheet commitments given

7,187

4,424

Warranty to secure debt

29,40031,452

DNDi

16,000-

Other off-balance sheet commitments

61,80444,907Warranty to secure debt corresponds to the warranty of a real estate loan on organisational capital.
MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations: five public sector
institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya Medical Research Institute, theMinistry of Health of Malaysia and France’s Pasteur Institute – and one international research organisation, the Special Programme for Research
and Training in Tropical Diseases (TDR), which is a permanent observer to the initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in the creation of DNDi
was to help create a research and development initiative for neglected diseases, which in time would be self-financing and in a position to work
independently of MSF. In 2018, the IGA decided to support DNDi at the level of 4 million euros per year until 2023.

5.2 CONTINGENT ASSETS
Contingent assets (assets where no sufficient reliable estimate is possible) in MSF mainly consist of legacies and bequests expected at year end
but not yet legally transferred. Their best estimate value is 15,157 thousand euros in 2019 and 21,403 thousand euros in 2018.

5.3 SUBSEQUENT EVENTS
Subsequent to the year end, on March 11, 2020, the World Health Organization characterised the outbreak of the novel coronavirus (COVID-19)
as a pandemic, which has resulted in a series of public health and emergency measures. The impact and the duration of COVID-19 and consequent
measures were (and are still) unknown at the time combined entities published their local financial statements. All reporting entities, based on theirassessment and judgement, concluded that there are no material uncertainties impairing their ability to continue as a going concern, considering
the COVID-19 pandemic as a non-adjusting event, despite the significant impact it will likely have on many MSF activities in 2020 and 2021. The
2019 combined financial statements were therefore prepared according to the going concern principles, consistent with the approach adopted by
the individual reporting entities.

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

2019

2018

International programme staff

3,579

3,785

Locally hired programme staff

37,53639,452

Programmes

41,11543,238International programme support

48

39

Locally hired programme support

134

67

Programme support

182

106

Total field positions

41,29743,34434 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

5.4.2 POSITIONS IN HEADQUARTERS
In full-time equivalents

2019

2018

Social mission

2,137

2,125

Fundraising

1,030

976

Management and general administration

704

674

Overhead

202

198

Employees

4,072

3,974

Social mission

35

26

Fundraising

18

36

Management and general administration

24

26

Volunteers

78

88

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

5.4.3 INTERNATIONAL DEPARTURES TO THE FIELD
2019

2018

Medical pool

1,868

1,743

Nurse and other paramedical pool

1,924

2,439

Non-medical pool

3,721

3,684

International departures ( full year )

7,513

7,866

First-time departures ( full year )

1,237

1,706

International Financial Report 2019 35

NOTES TO THE FINANCIAL STATEMENTS

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

5.4.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
OfficeCurrency

Highest Salary

Position

Lowest Salary

Wage Ratio

MSF Argentina

Argentine Peso

2,586,308

General Director

573,314

4.5

MSF Australia

Australian Dollar

194,151

General Director

51,661

3.8

MSF Austria

Euro

72,908General Director

28,438

2.6

MSF BelgiumEuro

110,494

Country Representative

20,364

5.4

MSF Brazil

Brazilian Real289,489

General Director

36,573

7.9

MSF Canada

Canadian Dollar

146,412General Director

40,0503.7

MSF Colombia

Colombian Peso

65,450,000

Head of Communication

22,400,000

2.9

MSF Czech RepublicCzech Koruny

862,765

General Director

365,014

2.4

MSF Denmark

Danish Krone

885,944

General Director

278,599

3.2

MSF Epicentre

Euro75,830General Director

31,160

2.4

MSF FinlandEuro

60,812

Country Director

31,328

1.9

MSF France

Euro

91,570President

27,152

3.4

MSF GermanyEuro88,439General Director

30,355

2.9

MSF Greece

Euro47,240General Director

11,050

4.3

MSF HollandEuro

82,218General Director

23,937

3.4

MSF Hong Kong

Hong Kong Dollar

792,840

General Director

160,800

4.9

MSF India

Indian Rupee

3,926,076

General Director

195,372

20.1

MSF International

Swiss Franc

169,236

Secretary General

70,725

2.4

MSF IrelandEuro

76,483General Director

28,2302.7

MSF ItalyEuro70,658General Director

22,876

3.1

MSF Japan

Yen

15,687,600

General Director

4,406,400

3.6

MSF LogistiqueEuro

72,618General Director

27,638

2.6

MSF LuxembourgEuro63,448General Director

25,077

2.5

MSF Supply

Euro

93,116

General Director

33,152

2.8

MSF Mexico

Mexican Peso

1,458,044

General Director

113,257

12.9

MSF Nairobi

Kenyan Shilling

956,000

Branch Director

56,376

17.0

MSF Norway

Norwegian Krone

885,401

General Director

320,777

2.8

MSF South Africa

Rand

1,633,196

General Director

210,379

7.8

MSF South Korea

Won

112,346,100

General Director

28,189,260

4.0

MSF SpainEuro

72,094General Director

23,159

3.1

MSF Sweden

Swedish Krona

664,188

General Director

254,844

2.6

MSF Switzerland

Swiss Franc

169,236

General Director

57,686

2.9

MSF Taiwan

New Taiwan Dollar

960,000

Finance and Administration Manager

593,412

1.6

MSF UK

Pound Sterling

84,957

General Director

26,318

3.2

MSF Uruguay

Uruguayan Peso

1,239,381

Fundraising Coordinator

304,291

4.1

MSF USA

US Dollar

243,100

General Director

49,8134.9

5.4.4.2 REMUNERATION OF INTERNATIONAL DIRECTORS AND MANAGERS

In thousands of e

2019

2018

International President

158

151

Other International Board members

286

272

Executive Management - Secretary General & Executive Directors

307

315

Additional remuneration of EUR 28,451 (CHF 31,650) was paid to equalise the after-tax remuneration of the International President, who remains a tax
resident in Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional remuneration relates only to the difference
between Canadian income tax and Swiss income tax and provides the International President with the same after-tax salary as it would for a Swiss tax resident.
The President, Vice President and other directly elected members of the International Board are elected for a three-year term of office.
Members of the International Board are eligible to serve a maximum of two consecutive terms.

36 Médecins Sans Frontières

MSF surgeon Dr Raffaele Rosso comforts a young patient before her anaesthesia,
in the operating theatre of Maroua Regional hospital, where MSF runs 24/7
emergency surgery services. Far North region of Cameroon, February 2019.
© Pierre-Yves Bernard/MSF

FINANCESBY COUNTRY

FINANCES BY COUNTRY

AFGHANISTANARMENIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

17,192,248

Personnel costs

659,375

Medical and nutrition

5,618,359

Medical and nutrition

17,994

Travel and transportation

4,553,620

Travel and transportation

10,190

Office expenses

1,743,812

Office expenses

29,758Logistics and sanitation

4,619,960

Logistics and sanitation

1,979

Professional services

73,525

Professional services

6,424

Communications

590,371

Communications

2,498

Grants to external partners

86,242Grants to external partners

Depreciation and amortisation

49,183

Depreciation and amortisation-

Bank fees and financial expenses

70,258Bank fees and financial expenses

269

Taxes

28,143

Taxes

4,167

Others759,367

Others49,950Programmes

35,385,088

Programmes

Indirect supply costs

1,875,528

Indirect supply costs

Field-related expenses

37,260,616

Field-related expenses

21

782,62593782,718

FUNDINGFUNDING
In e

In e

Private restricted income

3,382,574

Private restricted income

Private and other unrestricted income

33,878,042

Private and other unrestricted income

37,260,616

Private and other income

1

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

782,718
1

37,260,616

STAFF INFORMATION

Public institutional income
Funding of field-related costs

782,718
782,718

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,283

Locally hired staff

8

International staff

105

International staff

1

Field positions

2,388

Field positions

9

38 Médecins Sans Frontières

FINANCES BY COUNTRYBANGLADESH

BALKANSEXPENSES

EXPENSES
In e

In e

Personnel costs

19,778,748

Personnel costs

691,253

Medical and nutrition

2,834,395

Medical and nutrition

159,706

Travel and transportation

2,995,265

Travel and transportation

99,266

Office expenses

1,714,143

Office expenses

184,072

Logistics and sanitation

1,456,779

Logistics and sanitation

226,126

Professional services

196,634

Professional services

44,556

Communications

223,241

Communications

22,010Grants to external partners

15,827

Grants to external partners

Depreciation and amortisation

16,394

Depreciation and amortisation

8,197

Bank fees and financial expenses

6,392Bank fees and financial expenses

4,491

Taxes

13,232

Taxes

1,242

Others

182,078

Others105,508

Programmes

29,433,128

Indirect supply costs

198,629

Field-related expenses

29,631,757

FUNDING

485

Programmes

1,546,912

Indirect supply costs-

Field-related expenses

1,546,912

FUNDINGIn e

Private restricted income
Private and other unrestricted income

In e7,224,722

Private restricted income

481,834

20,083,643

Private and other unrestricted income

1

Private and other income

1,065,078
1

27,308,365

Private and other income

1,546,912

Public institutional income

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

1,918,572

Ministry of Foreign Affairs (MFA) - Japan

404,620

Funding of field-related costs

1,546,912

200

Municipalities and regional councils - France
1

Public institutional income

2,323,392

Funding of field-related costs

29,631,757

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,748International staff

123

Field positions

1,871

STAFF INFORMATION
In full-time equivalents

Locally hired staff

34

International staff

5

Field positions

39

International Financial Report 2019 39

FINANCES BY COUNTRY

BELARUSBELGIUM

EXPENSES

EXPENSES
In e

In e

Personnel costs

550,878

Personnel costs

797,510

Medical and nutrition

636,679

Medical and nutrition

11,357

Travel and transportation

99,572

Travel and transportation

6,039

Office expenses

117,998

Office expenses

48,888Logistics and sanitation

11,641

Logistics and sanitation

34,781

Professional services

132,373

Professional services

2,431

Communications

17,876

Communications

3,738

Grants to external partners

140,217Grants to external partners-

Depreciation and amortisation-

Bank fees and financial expenses

131

Depreciation and amortisation-

Bank fees and financial expenses

3,363

Taxes

38

Taxes

9,434

Others7,209

Others-71,708

Programmes

842,601

Programmes

1,717,844

Indirect supply costs

95,841

Field-related expenses

1,813,685

FUNDING

Indirect supply costs

196

Field-related expenses

842,797

FUNDINGIn e

Private restricted income

441

Private and other unrestricted income

1,812,920

In e

Private and other unrestricted income

1

Private and other income

842,7971

1,813,361

International Drug Purchase Facility (UNITAID)-

Private restricted income

Private and other income

324

Public institutional income

324

Funding of field-related costs

842,797-1

Public institutional income
Funding of field-related costs

842,797

1,813,685

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

30

International staff

1

Field positions

31

40 Médecins Sans Frontières

Locally hired staff

13

International staff-

Field positions

13

FINANCES BY COUNTRY

BOLIVIA

BRAZIL

EXPENSES

EXPENSES
In e

In e

Personnel costs

556,749

Personnel costs

711,875

Medical and nutrition

79,194

Medical and nutrition

102,783

Travel and transportation

168,792

Travel and transportation

98,001

Office expenses

111,891

Office expenses

79,383

Logistics and sanitation

362,687

Logistics and sanitation

95,544

Professional services

17,166

Professional services

3,375

Communications

14,681

Communications

18,701

Grants to external partners-

Grants to external partners-

Depreciation and amortisation-

Depreciation and amortisation-

Bank fees and financial expenses

78

Bank fees and financial expenses

1,580

Taxes

3,808

Taxes

6,118

Others-3,332Others99

Programmes

1,311,714

Indirect supply costs

8,381

Field-related expenses

1,320,095

FUNDING

Programmes

1,117,459

Indirect supply costs

3,581

Field-related expenses

1,121,040

FUNDINGIn e-

Private restricted income
Private and other unrestricted income

1,320,095

In e-

Private restricted income
Private and other unrestricted income

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

1,121,040
1

1

1,320,095
1,320,095

Private and other income

1,121,040

Public institutional income
Funding of field-related costs

1,121,040

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

18

Locally hired staff

6

International staff

5International staff

20

Field positions

23

Field positions

26

International Financial Report 2019 41

FINANCES BY COUNTRY

BURKINA FASO

BURUNDI

EXPENSES

EXPENSES
In e

In e

Personnel costs
Medical and nutrition

3,088,035

Personnel costs

3,535,374

1,118,464

Medical and nutrition

1,665,111

Travel and transportation

907,313

Travel and transportation

970,914

Office expenses

667,469

Office expenses

541,219

Logistics and sanitation

869,681

Logistics and sanitation

Professional services

39,263

Professional services

91,499Communications

250,870

Communications

123,797

1,574,816

Grants to external partners-2,699Grants to external partners

17,005

Depreciation and amortisation

9,694

Depreciation and amortisation

24,591

Bank fees and financial expenses

5,652Bank fees and financial expenses

5,132

Taxes

8,552

Taxes

15,385

Others6,745

Others339,659

Programmes

6,969,039

Programmes

8,904,502

Indirect supply costs

263,702

Indirect supply costs

745,409

Field-related expenses

7,232,741

Field-related expenses

9,649,911

FUNDINGFUNDING

In e

In e

Private restricted income

277,390

Private and other unrestricted income

6,955,351

Private restricted income
Private and other unrestricted income

Public institutional income
Funding of field-related costs

9,644,599
1

1

Private and other income

5,312

7,232,741
7,232,741

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

9,649,911
9,649,911

STAFF INFORMATION
In full-time equivalents

Locally hired staff

190

International staff

29

Field positions

219

42 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

329

International staff

20

Field positions

349

FINANCES BY COUNTRY

CAMBODIACAMEROON

EXPENSES

EXPENSES
In e

In e

Personnel costs

1,427,265

Personnel costs

8,524,365

Medical and nutrition

1,178,928

Medical and nutrition

4,473,989

Travel and transportation

116,988

Travel and transportation

2,127,136

Office expenses

139,646

Office expenses

1,235,210

Logistics and sanitation

6,284

Logistics and sanitation

728,044

Professional services

90,428

Professional services

102,044

Communications

16,198Communications

407,073

Grants to external partners

14,978Grants to external partners

Depreciation and amortisation-

144

Depreciation and amortisation

20,335

2,680Bank fees and financial expenses

41,283

Taxes

9,351

Taxes

30,970

Others13,796

Others110,635

Bank fees and financial expenses

Programmes

3,016,542

Programmes

Indirect supply costs

103,100

Indirect supply costs

Field-related expenses

3,119,642

Field-related expenses

17,801,227
597,782
18,399,009

FUNDINGFUNDING

In e

In e

Private restricted income

97,444

Private and other unrestricted income

3,022,198

Private restricted income

1,342,364

Private and other unrestricted income

16,607,186

1

1

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

3,119,642
3,119,642

Private and other income

17,949,551

Swiss Agency for Development and Cooperation (DDC)

449,458
1

Public institutional income
Funding of field-related costs

449,458
18,399,009

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

78

Locally hired staff

644

International staff

12International staff

68

Field positions

90

Field positions

712

Locally hired staff

International Financial Report 2019 43

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCHAD
EXPENSES
In e

EXPENSES

In e

Personnel costs

5,168,517
1,398,178
1,569,713

Personnel costs

24,950,705

Medical and nutrition

Medical and nutrition

11,210,834

Travel and transportation

Travel and transportation

12,315,816

Office expenses

953,149

Office expenses

3,803,206

Logistics and sanitation

413,236

Logistics and sanitation

3,280,147

Professional services

47,169Professional services

293,105

Communications

263,411

Communications

1,373,745

Grants to external partners

759

Grants to external partners

32,940Depreciation and amortisation

Depreciation and amortisation

57,381

Bank fees and financial expenses

18,880Bank fees and financial expenses

17,988Taxes

45,491

Taxes

188,938

Others

57,910

Others704,150

Programmes

58,228,955

Indirect supply costs

2,559,848

Field-related expenses

60,788,803-

Programmes

9,936,413

Indirect supply costs

196,708

Field-related expenses

10,133,121

FUNDINGFUNDING

In e
In e

Private restricted income

5,132,499

Private and other unrestricted income

Public institutional income
Funding of field-related costs

STAFF INFORMATION-

Public institutional income
Funding of field-related costs

10,133,121
10,133,121

60,788,803

In full-time equivalents

Locally hired staff

2,531International staff

244

Field positions

2,775

44 Médecins Sans Frontières

9,191,896
1

Private and other income
60,788,803

941,225

Private and other unrestricted income

55,656,304
1

Private and other income

Private restricted income

STAFF INFORMATION
In full-time equivalents

Locally hired staff

274

International staff

43

Field positions

317

FINANCES BY COUNTRY

COLOMBIA

CÔTE D’IVOIRE

EXPENSES

EXPENSES
In e

In e

Personnel costs

2,178,211

Personnel costs

2,924,287

Medical and nutrition

608,979

Medical and nutrition

Travel and transportation

286,501

Travel and transportation

341,448

Office expenses

278,851

Office expenses

366,469

Logistics and sanitation

293,753

Logistics and sanitation

22,995

Professional services

53,887

Professional services

16,524

Communications

108,768

Communications

64,823Grants to external partners

2,952

Grants to external partners

54

256,953

Depreciation and amortisation

1,078

Depreciation and amortisation

Bank fees and financial expenses

14,688Bank fees and financial expenses

2,755

Taxes

13,447

Taxes

19,26530,083

Others

42,885

OthersProgrammes

3,868,301

Indirect supply costs

6,511

Field-related expenses

3,874,812

FUNDING-

Programmes

4,061,356

Indirect supply costs

15,509Field-related expenses

4,076,865

FUNDINGIn e

Private restricted income

12,078

Private and other unrestricted income

3,606,924

In e

Private restricted income

31,238

Private and other unrestricted income

4,045,627
1

1

Private and other income

3,619,002

Private and other income

4,076,865

Public institutional income

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

255,810

Funding of field-related costs

4,076,865

1

Public institutional income

255,810

Funding of field-related costs

3,874,812

STAFF INFORMATION
In full-time equivalents

Locally hired staff

105

International staff

12

Field positions

117

STAFF INFORMATION
In full-time equivalents

Locally hired staff

137

International staff

21

Field positions

158

International Financial Report 2019 45

FINANCES BY COUNTRY

DEMOCRATIC PEOPLE’S
REPUBLIC OF KOREA

DEMOCRATIC
REPUBLIC OF CONGO

EXPENSES

EXPENSES

In e

In e

Personnel costs

306,889

Personnel costs

61,572,139

Medical and nutrition

547,460

Medical and nutrition

23,365,899

Travel and transportation

196,083

Travel and transportation

21,722,008

Office expenses

103,437

Office expenses

9,023,708

Logistics and sanitation

175,923

Logistics and sanitation

8,531,715

Professional services

13,918

Professional services

608,143

Communications

11,411

Communications

2,830,677

Grants to external partners-

Grants to external partners

654,066

Depreciation and amortisation

2,013

Depreciation and amortisation

140,397

Bank fees and financial expenses

314Bank fees and financial expenses

750,530

Taxes

8

Taxes

323,091

Others93

Others3,610,606

Programmes

1,357,547

Indirect supply costs

83,759Field-related expenses

1,441,306

FUNDINGIn e

Private restricted income

1,356,197

Private and other unrestricted income

85,109Programmes

133,132,980

Indirect supply costs

3,330,790

Field-related expenses

136,463,770

FUNDINGIn e

Private restricted income

15,555,819

Private and other unrestricted income

115,714,356

1

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

1

1,441,306
1,441,306

Private and other income

131,270,175

Swiss Agency for Development and Cooperation (DDC)

2,942,127International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

2,216,015

Municipalities and regional councils - Switzerland

STAFF INFORMATION

In full-time equivalents

Locally hired staff

1

International staff

2

Field positions

3

46 Médecins Sans Frontières

35,453
1

Public institutional income
Funding of field-related costs

STAFF INFORMATION

5,193,595
136,463,770

In full-time equivalents

Locally hired staff

2,733

International staff

440

Field positions

3,173

FINANCES BY COUNTRY

EGYPTEL SALVADOR

EXPENSES

EXPENSES
In e

Personnel costs

1,904,065

In e

Personnel costs

1,199,678

Medical and nutrition

278,945

Medical and nutrition

30,694

Travel and transportation

138,274

Travel and transportation

107,142

Office expenses

402,742

Office expenses

159,730

Logistics and sanitation

146,652

Logistics and sanitation

40,635

Professional services

31,509Professional services

21,824

Communications

64,174

Communications

47,469Grants to external partners-

Grants to external partners-

Depreciation and amortisation

8,197

Depreciation and amortisation-

Bank fees and financial expenses

786

Bank fees and financial expenses

195

Taxes

6,530

Taxes

405

Others104,966

Others8,073

Programmes

3,086,841

Indirect supply costs

1,810

Field-related expenses

3,088,651

FUNDING

Programmes

1,615,844

Indirect supply costs

4,250

Field-related expenses

1,620,094

FUNDINGIn e

Private restricted income

8,496

Private and other unrestricted income

3,080,155

In e

Private restricted income

150

Private and other unrestricted income

1

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

1,619,944
1

3,088,651
3,088,651

STAFF INFORMATION

Private and other income

1,620,094

Public institutional income
Funding of field-related costs

1,620,094

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

138

Locally hired staff

69

International staff

18

International staff

7

Field positions

156

Field positions

76

International Financial Report 2019 47

FINANCES BY COUNTRYESWATINI*ETHIOPIAEXPENSES

EXPENSES
In e

In e

Personnel costs

2,565,352

Personnel costs

13,955,613

Medical and nutrition

391,538

Medical and nutrition

2,188,274

Travel and transportation

197,035

Travel and transportation

2,971,787

Office expenses

355,992

Office expenses

1,491,290

Logistics and sanitation

145,677

Logistics and sanitation

1,347,528

Professional services

17,983

Professional services

110,665

Communications

66,155

Communications

643,822

Grants to external partners-

Grants to external partners

-

5,370

Depreciation and amortisation

Bank fees and financial expenses

6,217

Bank fees and financial expenses

Taxes

1,330

Taxes

-

Others

1,767

Others80,731

Depreciation and amortisation

Programmes

3,754,417

Indirect supply costs

53,702

Field-related expenses

3,808,119

FUNDING

1,939

Programmes

22,791,648

Indirect supply costs

93,678Field-related expenses

22,885,326

FUNDINGIn e

Private restricted income

4,584

Private and other unrestricted income

3,533,860

In e

Private restricted income

1,882,082

Private and other unrestricted income

20,043,959

1
1

Private and other income

3,538,444

Swiss Agency for Development and Cooperation (DDC)

269,675
1

Public institutional income

269,675

Private and other income

21,926,041

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

959,2861

Funding of field-related costs

3,808,119

Public institutional income
Funding of field-related costs

959,286
22,885,326

STAFF INFORMATION
In full-time equivalents

Locally hired staff

146

International staff

11

Field positions

157*Formerly Swaziland

48 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,222International staff

66

Field positions

1,288

FINANCES BY COUNTRYFRANCEGEORGIA

EXPENSES

EXPENSES
In e

Personnel costs

1,768,462

In e

Personnel costs

463,439

Medical and nutrition

226,194

Medical and nutrition

46,078Travel and transportation

43,211

Travel and transportation

43,371

Office expenses

483,060

Office expenses

32,459Logistics and sanitation

67,384

Logistics and sanitation

Professional services

32,824

Professional services

7,677

Communications

4,103

Communications

3,446
29,169-Grants to external partners-

Grants to external partners

Depreciation and amortisation-

Depreciation and amortisation-

Bank fees and financial expenses

267Bank fees and financial expenses

478

Taxes

136,426

Taxes

577

Others5,947

Others

16,822

Programmes

2,767,878

Indirect supply costs

333

Field-related expenses

2,768,211

FUNDING

Programmes

643,516

Indirect supply costs

585

Field-related expenses

644,101

FUNDINGIn e

Private restricted income

58,426

Private and other unrestricted income

2,709,785

In e-

Private restricted income
Private and other unrestricted income

1

Private and other income
Public institutional income

476,1601

2,768,211-

Private and other income

476,160

International Drug Purchase Facility (UNITAID)

167,9411

Funding of field-related costs

2,768,211

Public institutional income

167,941

Funding of field-related costs

644,101

STAFF INFORMATION
In full-time equivalents

Locally hired staff

14

International staff

4

Field positions

18

STAFF INFORMATION
In full-time equivalents

Locally hired staff

12International staff

3

Field positions

15

International Financial Report 2019 49

FINANCES BY COUNTRY

GREECEGUINEA

EXPENSES

EXPENSES
In e

Personnel costs

6,777,552

In e

Personnel costs

3,551,503

Medical and nutrition

592,629

Medical and nutrition

1,844,734

Travel and transportation

563,681

Travel and transportation

1,090,991

Office expenses

933,328

Office expenses

839,711

Logistics and sanitation

650,282

Logistics and sanitation

427,509

Professional services

319,594

Professional services

98,886

Communications

229,834

Communications

124,470

Grants to external partners

22,125Grants to external partners

114,862

Depreciation and amortisation

21,752

Depreciation and amortisation

24,591

Bank fees and financial expenses

4,279Bank fees and financial expenses

1,677

Taxes

5,182

Taxes

7,472

Others148,835

Others318,247

Programmes

10,269,073

Indirect supply costs

12,900Field-related expenses

10,281,973

FUNDING

Programmes

8,444,653

Indirect supply costs

426,178

Field-related expenses

8,870,831

FUNDINGIn e

Private restricted income
Private and other unrestricted income

In e908,487

Private restricted income

9,193,703

Private and other unrestricted income

1

Private and other income

8,828,900
1

10,102,190

Swiss Agency for Development and Cooperation (DDC)

41,931

Private and other income

179,783

Public institutional income

179,783

Funding of field-related costs

8,870,831-

1

Public institutional income
Funding of field-related costs

10,281,973

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

207

International staff

30

Field positions

237

50 Médecins Sans Frontières

8,870,831

Locally hired staff

267

International staff

36

Field positions

303

FINANCES BY COUNTRYGUINEA-BISSAU

HAITI

EXPENSES

EXPENSES
In e

Personnel costs

2,624,596

In e

Personnel costs

10,530,362

Medical and nutrition

686,465

Medical and nutrition

2,075,083

Travel and transportation

236,456

Travel and transportation

1,753,664

Office expenses

353,875

Office expenses

1,638,262

Logistics and sanitation

47,477

Logistics and sanitation

744,601

Professional services

18,412

Professional services

80,177

Communications

42,187

Communications

234,662

Grants to external partners

118,493

Grants to external partners

150

Depreciation and amortisation-

Depreciation and amortisation

32,789Bank fees and financial expenses

345Bank fees and financial expenses

26,375

Taxes

6,558

Taxes

15,670

Others4,655

Others449,899

Programmes

4,021,176

Indirect supply costs

77,765

Field-related expenses

4,098,941

FUNDING

Programmes

17,700,037

Indirect supply costs

406,338

Field-related expenses

18,106,375

FUNDINGIn e

Private restricted income

103,103

Private and other unrestricted income

3,995,838

In e

Private restricted income

2,183,882

Private and other unrestricted income

1

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

15,922,493
1

4,098,941
4,098,941

STAFF INFORMATION

Private and other income

18,106,375

Public institutional income
Funding of field-related costs

18,106,375

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

232

Locally hired staff

1,043

International staff

15

International staff

54

Field positions

247

Field positions

1,097

International Financial Report 2019 51

FINANCES BY COUNTRYHONDURASINDIA

EXPENSES

EXPENSES
In e

Personnel costs

2,305,418

In e

Personnel costs

7,639,517

Medical and nutrition

197,192

Medical and nutrition

3,931,572

Travel and transportation

317,549

Travel and transportation

1,166,656

Office expenses

288,520

Office expenses

1,322,229

Logistics and sanitation

55,369Logistics and sanitation

338,625

Professional services

30,857

Professional services

455,873

Communications

59,513

Communications

194,208

Grants to external partners

13,400Grants to external partners-

Depreciation and amortisation

4,664

Depreciation and amortisation

24,591

Bank fees and financial expenses

5,676Bank fees and financial expenses

5,156

Taxes

873

Taxes

316,692

Others

11,841Others258,175

Programmes

3,277,473

Indirect supply costs

17,192

Field-related expenses

3,294,665

FUNDING

Programmes

15,666,694

Indirect supply costs

70,847

Field-related expenses

15,737,541

FUNDINGIn e

Private restricted income

98,413

Private and other unrestricted income

2,156,084

In e

Private restricted income
Private and other unrestricted income

1

Private and other income

564,817
15,126,477
1

2,254,497

Swiss Agency for Development and Cooperation (DDC)

871,949

Municipalities and regional councils - Switzerland

168,219
1

Public institutional income

1,040,168

Funding of field-related costs

3,294,665

Private and other income

15,691,294International Drug Purchase Facility (UNITAID)

46,2471

Public institutional income
Funding of field-related costs

46,247
15,737,541

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

126

International staff

10

Field positions

136

52 Médecins Sans Frontières

Locally hired staff

647

International staff

44

Field positions

691

FINANCES BY COUNTRY

INDONESIA

IRAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

551,887

Personnel costs

Medical and nutrition

48,510

Medical and nutrition

550,611

Travel and transportation

89,444

Travel and transportation

311,786

Office expenses

144,309

Office expenses

313,346

Logistics and sanitation

19,858Logistics and sanitation

180,203

Professional services

15,072

Professional services

15,037

Communications

29,263

Communications

18,121

Grants to external partners

14,000Grants to external partners-

2,525,119Depreciation and amortisation-

Depreciation and amortisation

Bank fees and financial expenses

649

Bank fees and financial expenses

14,436

Taxes

2,066

Taxes

8,275

Others3,469

Others7,833

Programmes

918,527

Programmes

Indirect supply costs

1,169

Indirect supply costs

Field-related expenses

919,696

Field-related expenses

FUNDING

3,944,767
45,2553,990,022

FUNDINGIn e

Private restricted income

4,149

Private and other unrestricted income

915,547

In e

Private restricted income

295

Private and other unrestricted income

1

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

3,989,727
1

919,696
919,696

STAFF INFORMATION

Private and other income

3,990,022

Public institutional income
Funding of field-related costs

3,990,022

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

36

Locally hired staff

73

International staff

3

International staff

13

Field positions

39

Field positions

86

International Financial Report 2019 53

FINANCES BY COUNTRY

IRAQ

ITALY

EXPENSES

EXPENSES
In e

In e

Personnel costs

29,065,464

Personnel costs

Medical and nutrition

7,197,743

Medical and nutrition

1,631,878
41,864

Travel and transportation

3,244,821

Travel and transportation

95,202

Office expenses

2,625,357

Office expenses

237,250

Logistics and sanitation

2,744,648

Logistics and sanitation

20,187

Professional services

226,065

Professional services

160,233

Communications

491,137

Communications

30,428Grants to external partners

49,172Grants to external partners-

Depreciation and amortisation

53,740Depreciation and amortisation

8,197

Bank fees and financial expenses

279,142

Bank fees and financial expenses

2,025

Taxes

33,603Taxes

46,162Others419,616

Others107,183

Programmes

46,381,335

Indirect supply costs

619,811

Field-related expenses

47,001,146

FUNDING

Programmes

2,429,781

Indirect supply costs-

Field-related expenses

2,429,781

FUNDINGIn e

Private restricted income

878,885

Private and other unrestricted income

46,119,969

In e

Private restricted income
Private and other unrestricted income

1

Private and other income

2,284,181
1

46,998,854

Municipalities and regional councils - Switzerland

145,600

Private and other income

2,292

Public institutional income

2,292

Funding of field-related costs

2,429,781-

1

Public institutional income
Funding of field-related costs

2,429,781

47,001,146

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,223

Locally hired staff

30

International staff

156

International staff

2

Field positions

1,379

Field positions

32

54 Médecins Sans Frontières

FINANCES BY COUNTRYJORDANKENYA

EXPENSES

EXPENSES
In e

In e

Personnel costs
Medical and nutrition
Travel and transportation

10,742,110

Personnel costs

17,372,132

5,573,846

Medical and nutrition

3,040,084

Travel and transportation

2,125,686

Office expenses

2,044,308
1,011,608

688,399

Office expenses

2,807,211

Logistics and sanitation

347,218

Logistics and sanitation

Professional services

191,535

Professional services

213,200

Communications

102,045

Communications

356,592

Grants to external partners

123,938

Depreciation and amortisation

24,496

Grants to external partners

452

Depreciation and amortisation-

Bank fees and financial expenses

7,161

Bank fees and financial expenses

34,542

Taxes

41,060Taxes

162,486

16,587

Others

204,852

OthersProgrammes

20,517,624

Indirect supply costs

1,817

Field-related expenses

20,519,441

FUNDING

Programmes

26,713,924

Indirect supply costs

344,721

Field-related expenses

27,058,645

FUNDINGIn e

Private restricted income

189,786

Private and other unrestricted income

20,329,655

In e

Private restricted income

1,157,002

Private and other unrestricted income

1

Private and other income
Public institutional income

25,887,572
1

20,519,441-

Private and other income

27,044,575
14,071

Municipalities and regional councils - Switzerland
1

Funding of field-related costs

20,519,441

Public institutional income
Funding of field-related costs

STAFF INFORMATION
In full-time equivalents

Locally hired staff

317

International staff

37

Field positions

354

14,071
27,058,645

STAFF INFORMATION
In full-time equivalents

Locally hired staff

778

International staff

45

Field positions

823

International Financial Report 2019 55

FINANCES BY COUNTRYKYRGYZSTANLEBANON

EXPENSES

EXPENSES
In e

Personnel costs

1,492,405

In e

Personnel costs

18,500,807

Medical and nutrition

342,716

Medical and nutrition

7,126,173

Travel and transportation

207,812Travel and transportation

Office expenses

220,575

Office expenses

Logistics and sanitation

75,634

Logistics and sanitation

366,164

Professional services

107,597

Professional services

476,450

Communications

20,135

Communications

254,042

Grants to external partners

262,340

Grants to external partners

106944,973
2,310,267

Depreciation and amortisation

3,441

Depreciation and amortisation

63,036

Bank fees and financial expenses

1,594Bank fees and financial expenses

10,177

Taxes

2,216

Taxes

116,814

Others

18,357

Others474,141

Programmes

2,492,589

Indirect supply costs

45,177

Field-related expenses

2,537,766

FUNDING

Programmes

30,905,383

Indirect supply costs

199,181

Field-related expenses

31,104,565

FUNDINGIn e

Private restricted income

7,774

Private and other unrestricted income

2,530,921

In e

Private restricted income
Private and other unrestricted income

1

Private and other income-929

Private and other income

Funding of field-related costs

31,096,389
8,176

Municipalities and regional councils - Switzerland

1

Public institutional income

28,412,617
1

2,538,694

International Drug Purchase Facility (UNITAID)

2,683,771

1-929
2,537,766

Public institutional income
Funding of field-related costs

8,176
31,104,565

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

76

International staff

11

Field positions

87

56 Médecins Sans Frontières

Locally hired staff

571

International staff

75

Field positions

646

FINANCES BY COUNTRY

LIBERIALIBYA

EXPENSES

EXPENSES
In e

Personnel costs

3,782,374

In e

Personnel costs

4,197,034

Medical and nutrition

701,202

Medical and nutrition

2,609,358

Travel and transportation

637,949

Travel and transportation

528,066

Office expenses

496,833

Office expenses

580,756

Logistics and sanitation

172,674

Logistics and sanitation

342,761

Professional services

10,454

Professional services

230,969

Communications

81,085

Communications

109,873

Grants to external partners

649

Depreciation and amortisation-

Grants to external partners-

Depreciation and amortisation-

Bank fees and financial expenses

24,078Bank fees and financial expenses

Taxes

20,822

Taxes

8,337

Others9,041

Others-1,457

Programmes

5,937,161

Programmes

Indirect supply costs

143,302

Indirect supply costs

Field-related expenses

6,080,463

Field-related expenses

FUNDING

3,021

8,608,718
53,6998,662,417

FUNDINGIn e

Private restricted income

87,141

Private and other unrestricted income

5,993,322

In e

Private restricted income

786,621

Private and other unrestricted income

1

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

7,875,796
1

6,080,463
6,080,463

STAFF INFORMATION

Private and other income

8,662,417

Public institutional income
Funding of field-related costs

8,662,417

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

313

Locally hired staff

63

International staff

21

International staff

22

Field positions

334

Field positions

85

International Financial Report 2019 57

FINANCES BY COUNTRY

MALAWI

MALAYSIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

6,670,719

Personnel costs

Medical and nutrition

1,496,786

Medical and nutrition572,135

Travel and transportation

1,138,480

Travel and transportation

120,838

Office expenses

160,326

Logistics and sanitation

31,796

Office expenses

384,950

Logistics and sanitation

1,432,652

1,055,580

Professional services

94,365

Professional services

85,627

Communications

171,509

Communications

58,120Grants to external partners

77,756

Grants to external partners

2,149

Depreciation and amortisation

16,394

Depreciation and amortisation

Bank fees and financial expenses

14,769Bank fees and financial expenses-2,804Taxes

21,440Taxes

12,830

Others228,681

Others3,740

Programmes

11,748,501

Indirect supply costs

237,696

Field-related expenses

11,986,197

FUNDING-

Programmes

2,100,337

Indirect supply costs

61

Field-related expenses

2,100,398

FUNDINGIn e

Private restricted income

131,144

Private and other unrestricted income

11,855,053

In e

Private restricted income
Private and other unrestricted income

1

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

15,0172,085,381
1

11,986,197
11,986,197

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

2,100,398
2,100,398

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

49

Locally hired staff

394

International staff

7

International staff

58

Field positions

56

Field positions

452

58 Médecins Sans Frontières

FINANCES BY COUNTRYMALIMEXICOEXPENSES

EXPENSES
In e

In e

Personnel costs

8,836,398

Personnel costs

Medical and nutrition

2,897,809

Medical and nutrition

3,617,963
331,773

Travel and transportation

2,284,603

Travel and transportation

518,167

Office expenses

1,486,775

Office expenses

726,486

Logistics and sanitation

1,029,867

Logistics and sanitation

106,616

Professional services

91,970Professional services

48,610Communications

388,706

Communications

107,650

Grants to external partners

47

Grants to external partners

1,176

Depreciation and amortisation

8,197

Depreciation and amortisation

2,422Bank fees and financial expenses

29,916

Bank fees and financial expenses

377

Taxes

33,727

Taxes

26,338Others152,494

Others8,031

Programmes

17,240,509

Indirect supply costs

520,353

Field-related expenses

17,760,862

FUNDING

Programmes

5,495,608

Indirect supply costs

2,906

Field-related expenses

5,498,514

FUNDINGIn e

Private restricted income

293,239

Private and other unrestricted income

17,467,623

In e

Private restricted income

756,080

Private and other unrestricted income

1

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

4,742,434
1

17,760,862
17,760,862

Private and other income

5,498,514

Public institutional income
Funding of field-related costs

5,498,514

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

835

International staff

72

Field positions

907

Locally hired staff

155

International staff

26

Field positions

181

International Financial Report 2019 59

FINANCES BY COUNTRY

MOZAMBIQUE

MYANMAR

EXPENSES

EXPENSES
In e

In e

Personnel costs

7,974,509

Personnel costs

6,887,236

Medical and nutrition

2,482,316

Medical and nutrition

3,664,388

Travel and transportation

4,554,508

Travel and transportation

1,403,090

Office expenses

1,785,362

Office expenses

1,250,218

Logistics and sanitation

1,958,734

Logistics and sanitation

207,010

Professional services

128,749

Professional services

41,056

Communications

457,860

Communications

256,184

Grants to external partners

77,298Grants to external partners

95,174

Depreciation and amortisation

34,082

Depreciation and amortisation

4,048

Bank fees and financial expenses

7,738Bank fees and financial expenses

9,606

Taxes

22,559Taxes

652

Others288,272

Others33,920Programmes

19,771,987

Indirect supply costs

986,500

Field-related expenses

20,758,487

Programmes

13,852,582

Indirect supply costs

149,757

Field-related expenses

14,002,339

FUNDINGFUNDING

In e

In e

Private restricted income
Private and other unrestricted income

8,634,656

Private restricted income

11,610,846

Private and other unrestricted income

12,044,154
1

1

Private and other income

241,250

20,245,502

Private and other income

12,285,405

The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

479,643

Municipalities and regional councils - Switzerland

30,563Public institutional income

1,716,934

2,779

Funding of field-related costs

14,002,339

International Drug Purchase Facility (UNITAID)

1,716,934
1

1

Public institutional income
Funding of field-related costs

512,985
20,758,487

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

382

International staff

64

Field positions

446

60 Médecins Sans Frontières

Locally hired staff

964

International staff

41

Field positions

1,005

FINANCES BY COUNTRYNICARAGUA

NIGER

EXPENSES

EXPENSES
In e

Personnel costs

In e575,083

Personnel costs

17,125,085

Medical and nutrition

34,432

Medical and nutrition

3,402,516

Travel and transportation

113,018

Travel and transportation

2,993,203

Office expenses

120,573

Office expenses

2,002,079
1,553,484

Logistics and sanitation

2,276

Logistics and sanitation

Professional services

43,871

Professional services

120,440

Communications

20,623

Communications

730,511Grants to external partners-

Grants to external partners

13,049Depreciation and amortisation-

Depreciation and amortisation

13,974

Bank fees and financial expenses

1,428Bank fees and financial expenses

12,868

Taxes

3,825

Taxes

35,264

Others3,072

Others31,987

Programmes

918,201

Indirect supply costs-

Field-related expenses

918,201

Programmes

28,034,459

Indirect supply costs

475,112Field-related expenses

28,509,571

FUNDINGFUNDINGIn e-

Private restricted income
Private and other unrestricted income

In e

Private restricted income

3,119,050

918,201

Private and other unrestricted income

24,937,242

918,201

Private and other income

1

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

1

918,201

28,056,292

Swiss Agency for Development and Cooperation (DDC)

449,458

Municipalities and regional councils - Switzerland

3,820
1

Public institutional income
Funding of field-related costs

453,279
28,509,571

STAFF INFORMATION
In full-time equivalents

Locally hired staff

9International staff

9

Field positions

18

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,724International staff

105

Field positions

1,829

International Financial Report 2019 61

FINANCES BY COUNTRYNIGERIAPAKISTAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

27,499,683

Personnel costs

10,621,145

Medical and nutrition

6,176,953

Medical and nutrition

3,642,132

Travel and transportation

5,406,875

Travel and transportation

1,636,360

Office expenses

2,769,411

Office expenses

1,363,296

Logistics and sanitation

3,560,655

Logistics and sanitation

354,349

Professional services

326,828

Professional services

62,001

Communications

793,028

Communications

182,024

Grants to external partners

84,874

Grants to external partners

Depreciation and amortisation

40,038Depreciation and amortisation

24,591

Bank fees and financial expenses

28,556

Bank fees and financial expenses

5,499

Taxes

47,728Taxes

14,960

Others

501,156

Others339,576

Programmes

47,235,784

Indirect supply costs

770,748

Field-related expenses

48,006,533-

Programmes

18,245,933

Indirect supply costs

516,271

Field-related expenses

18,762,204

FUNDINGFUNDING

In e

In e

Private restricted income
Private and other unrestricted income

2,084,257

Private restricted income

45,922,276

Private and other unrestricted income

Public institutional income
Funding of field-related costs

15,703,742
1

1

Private and other income

3,058,462

48,006,533
48,006,533

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

18,762,204
18,762,204

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

2,243

Locally hired staff

1,462International staff

205

International staff

48

Field positions

2,448

Field positions

1,510

62 Médecins Sans Frontières

FINANCES BY COUNTRY

PALESTINEPAPUA NEW GUINEAEXPENSES

EXPENSES
In e

In e

Personnel costs

10,365,361

Personnel costs

Medical and nutrition

3,394,242

Medical and nutrition

2,541,953
434,793

Travel and transportation

1,134,972

Travel and transportation

512,215

Office expenses

1,554,699

Office expenses

362,789
404,950

Logistics and sanitation

521,888

Logistics and sanitation

Professional services

218,375

Professional services

8,964

Communications

140,391

Communications

107,598

Grants to external partners

4

Grants to external partners

188

Depreciation and amortisation

16,394

Depreciation and amortisation

Bank fees and financial expenses

13,272

Bank fees and financial expenses

7,409

Taxes

65,291

Taxes

27,318Others222,241

Others14,993

Programmes

17,647,130

Indirect supply costs

20,214

Field-related expenses

17,667,344-

Programmes

4,423,170

Indirect supply costs

46,031

Field-related expenses

4,469,201

FUNDINGFUNDING

In e

In e

Private restricted income

1,037,913

Private and other unrestricted income

15,769,456

Private restricted income

3,600

Private and other unrestricted income

Private and other income

16,807,369

Swiss Agency for Development and Cooperation (DDC)

4,465,601
1

1

Private and other income

4,469,201

859,975

Public institutional income

859,975

Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

4,469,201

17,667,344

STAFF INFORMATION
In full-time equivalents

Locally hired staff

275

International staff

54

Field positions

329

STAFF INFORMATION
In full-time equivalents

Locally hired staff

151

International staff

24

Field positions

175

International Financial Report 2019 63

FINANCES BY COUNTRYPHILIPPINESRUSSIA

EXPENSES

EXPENSES
In e

Personnel costs

1,235,191

In e

Personnel costs

683,048

Medical and nutrition

108,051

Medical and nutrition

217,074

Travel and transportation

157,215

Travel and transportation

48,751

Office expenses

139,962

Office expenses

181,803

Logistics and sanitation

12,052

Logistics and sanitation

1,439

Professional services

19,327

Professional services

19,281

Communications

15,799Communications

19,603Grants to external partners

305,485

Grants to external partners--

Depreciation and amortisation-

135

Depreciation and amortisation
Bank fees and financial expenses

Bank fees and financial expenses

4,117

Taxes

23,052

Taxes

2,603

Others6,528

Others3,520

Programmes

2,022,797

Indirect supply costs

1,231

Field-related expenses

2,024,028

Programmes

1,181,239

Indirect supply costs

25,737

Field-related expenses

1,206,976

FUNDINGFUNDINGIn e

Private restricted income

9,273

Private and other unrestricted income

2,014,755

In e

Private restricted income
Private and other unrestricted income

1

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

1,206,976
1

2,024,028
2,024,028

STAFF INFORMATION

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

1,206,976
1,206,976

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

44

Locally hired staff

18

International staff

12International staff

12

Field positions

56

Field positions

30

64 Médecins Sans Frontières

FINANCES BY COUNTRYSEARCH AND
RESCUE OPERATIONSSIERRA LEONE
EXPENSES
In e

EXPENSES
In e

Personnel costs

655,018

Medical and nutrition

190,461

Travel and transportation

149,739

Office expenses

98,352

Logistics and sanitation

78,442

Professional services

42,390Communications

18,648Grants to external partners

2,254,121

Depreciation and amortisation-

Bank fees and financial expenses

206

Taxes

10,421Others8,776

Programmes

3,506,574

Indirect supply costs-

Field-related expenses

Personnel costs

8,165,221

Medical and nutrition

1,835,690

Travel and transportation

2,184,087

Office expenses

1,597,630

Logistics and sanitation

2,794,727

Professional services

62,656

Communications

459,132

Grants to external partners

16,905

Depreciation and amortisation

40,986

Bank fees and financial expenses

38,344Taxes

23,065

Others524,818

Programmes

17,743,261

Indirect supply costs

562,652

Field-related expenses

18,305,913

3,506,574

FUNDINGIn e

FUNDINGIn e

Private restricted income

159,365

Private and other unrestricted income

Private restricted income

2,268,496

Private and other unrestricted income

16,037,417
1

3,347,209

Private and other income

18,305,913

3,506,574

Public institutional income

1

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

Funding of field-related costs

18,305,913

3,506,574

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff-

International staff

11

Field positions

11

Locally hired staff

978International staff

113

Field positions

1,091

International Financial Report 2019 65

FINANCES BY COUNTRYSOMALIA AND
SOMALILAND

SOUTH AFRICA
EXPENSES
In e

EXPENSES
In e

Personnel costs

4,054,377

Medical and nutrition

4,294,882

Travel and transportation

2,730,465

Office expenses

1,155,156

Logistics and sanitation

1,094,752

Professional services

61,712

Communications

196,727

Grants to external partners

50,830Depreciation and amortisation

1,808Bank fees and financial expenses

96,118Taxes

13,401Others36,545Programmes

13,786,774

Indirect supply costs

106,842

Field-related expenses

Personnel costs

6,946,444

Medical and nutrition

1,114,527

Travel and transportation

722,405

Office expenses

727,025

Logistics and sanitation

81,050Professional services

338,286

Communications

174,237

Grants to external partners

1,211,023

Depreciation and amortisation

32,789Bank fees and financial expenses

5,075

Taxes

2,557

Others497,384

Programmes

11,852,802

Indirect supply costs

68,452

Field-related expenses

11,921,254

13,893,616

FUNDINGIn e

FUNDINGIn e

Private restricted income

276,475

Private and other unrestricted income

13,617,141

Private restricted income

1,037,090

Private and other unrestricted income

10,260,176
1

Private and other income

11,297,266

1

Private and other income

13,893,616International Drug Purchase Facility (UNITAID)

623,988
1

Public institutional income
Funding of field-related costs

13,893,616

Public institutional income
Funding of field-related costs

623,988
11,921,254

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

113

International staff

41

Field positions

154

66 Médecins Sans Frontières

Locally hired staff

207

International staff

20

Field positions

227

FINANCES BY COUNTRY

SOUTH SUDAN

SUDAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

48,919,524

Personnel costs

11,559,806

Medical and nutrition

7,168,679

Medical and nutrition

2,100,407

Travel and transportation

15,587,678

Travel and transportation

1,834,855

Office expenses

6,091,462

Office expenses

Logistics and sanitation

3,987,946

Logistics and sanitation

999,987
1,682,410

Professional services

242,990

Professional services

65,166

Communications

1,441,912

Communications

248,824

Grants to external partners

147,298

Grants to external partners

322

Depreciation and amortisation

83,799Depreciation and amortisation

10,984

Bank fees and financial expenses

460,082

Bank fees and financial expenses

4,324

Taxes

127,320

Taxes

6,760

Others1,263,128

Others6,808

Programmes

85,374,842

Programmes

Indirect supply costs

1,846,850

Indirect supply costs

Field-related expenses

87,221,692

Field-related expenses

FUNDING

18,667,630
370,030
19,037,660

FUNDING
In e

In e

Private restricted income

7,184,479

Private restricted income

Private and other unrestricted income

79,128,014

Private and other unrestricted income

567,931
18,469,730

1
1

Private and other income

86,312,493

Swiss Agency for Development and Cooperation (DDC)

269,675

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

639,524

Private and other income

19,037,660

Public institutional income
Funding of field-related costs

19,037,660

1

Public institutional income
Funding of field-related costs

909,199

STAFF INFORMATION

87,221,692

STAFF INFORMATION
In full-time equivalents

Locally hired staff

3,313International staff

302

Field positions

3,615

In full-time equivalents

Locally hired staff

702

International staff

46

Field positions

748

International Financial Report 2019 67

FINANCES BY COUNTRYSYRIATAJIKISTANEXPENSES

EXPENSES
In e

In e

Personnel costs

20,321,247

Personnel costs

Medical and nutrition

10,622,464

Medical and nutrition

356,908

Travel and transportation

3,061,925

Travel and transportation

253,142

Office expenses

1,759,966

Office expenses

311,638

Logistics and sanitation

2,994,354

Logistics and sanitation

59,932

1,622,074

Professional services

537,079

Professional services

10,182

Communications

343,310

Communications

43,975Grants to external partners

683,808

Grants to external partners

9,675

Depreciation and amortisation

39,324

Depreciation and amortisation

Bank fees and financial expenses

618,782

Bank fees and financial expenses

Taxes

258,514

Taxes

28

Others170,040

Others

15,190Programmes

41,410,812

Indirect supply costs

463,410

Field-related expenses

41,874,222

FUNDING

6,111

Programmes

2,688,855

Indirect supply costs

45,748Field-related expenses

2,734,603

FUNDINGIn e

Private restricted income
Private and other unrestricted income

In e2,964,934

Private restricted income

38,909,288

Private and other unrestricted income

1

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

2,734,603
1

41,874,222
41,874,222

STAFF INFORMATION

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

2,734,603
2,734,603

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

868

Locally hired staff

112

International staff

71

International staff-

Field positions

939

Field positions

112

68 Médecins Sans Frontières

FINANCES BY COUNTRYTANZANIATHAILAND

EXPENSES

EXPENSES
In e

In e

Personnel costs

3,479,084

Personnel costs

747,015

Medical and nutrition

1,547,242

Medical and nutrition

13,523

Travel and transportation

688,871

Travel and transportation

79,902

Office expenses

583,288

Office expenses

109,958

Logistics and sanitation

203,252

Logistics and sanitation

2,150

Professional services

35,723

Professional services

48,008Communications

89,881

Communications

9,977

Grants to external partners-

Grants to external partners-

Depreciation and amortisation

9,569

Depreciation and amortisation-

Bank fees and financial expenses

7,808Bank fees and financial expenses

650

Taxes

16,276

Taxes

32,981Others76,655

Others907

Programmes

6,737,649

Programmes

Indirect supply costs

138,252

Indirect supply costs

Field-related expenses

6,875,901

Field-related expenses

FUNDING

1,045,071
1,045,071

FUNDINGIn e

Private restricted income
Private and other unrestricted income

In e1,954,966

Private restricted income

4,918,643

Private and other unrestricted income

9,924

1

Private and other income

6,873,609

Municipalities and regional councils - Switzerland

1,035,147
1

Private and other income

1,045,071

2,292

Public institutional income

2,292

Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

1,045,071

6,875,901

STAFF INFORMATION
In full-time equivalents

Locally hired staff

264

International staff

15

Field positions

279

STAFF INFORMATION
In full-time equivalents

Locally hired staff

26

International staff

1

Field positions

27

International Financial Report 2019 69

FINANCES BY COUNTRYTUNISIA

TURKEYEXPENSES

EXPENSES
In e

Personnel costs

499,535

Medical and nutrition

4,013

In e

Personnel costs

503,403

Medical and nutrition

33,974

Travel and transportation

119,977

Travel and transportation

25,717

Office expenses

145,148

Office expenses

102,841

Logistics and sanitation

219

Logistics and sanitation-

Professional services

15,872

Professional services

61,194

Communications

24,625

Communications

4,179

Grants to external partners-

Grants to external partners-

Depreciation and amortisation-

Depreciation and amortisation-

Bank fees and financial expenses

233

Bank fees and financial expenses

2,548

Taxes

737

Taxes

652

Others-90

Others321

Programmes

812,584

Indirect supply costs-

Field-related expenses

812,584

Programmes

732,514

Indirect supply costs-

Field-related expenses

732,514FUNDINGFUNDINGIn e

Private restricted income-

Private and other unrestricted income

812,584

In e

Private restricted income
Private and other unrestricted income

1

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

732,5141

812,584
812,584

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

732,514732,514

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

9

Locally hired staff

27

International staff

8

International staff

5

Field positions

17

Field positions

32

70 Médecins Sans Frontières

FINANCES BY COUNTRYUGANDAUKRAINEEXPENSES

EXPENSES
In e

Personnel costs

3,834,343

In e

Personnel costs

3,441,638

Medical and nutrition

629,021

Medical and nutrition

1,454,858

Travel and transportation

533,607

Travel and transportation

367,801

Office expenses

619,039

Office expenses

655,011

Logistics and sanitation

137,515

Logistics and sanitation

Professional services

118,708

Professional services

181,317

Communications

99,938Communications

56,094

Grants to external partners

2,274

Grants to external partners

Depreciation and amortisation-

1,062,577-

Depreciation and amortisation

20,336
13,411

Bank fees and financial expenses

13,011

Bank fees and financial expenses

Taxes

109,569

Taxes

72,543

Others31,598Others217,721

Programmes

6,128,623

Indirect supply costs

81,061

Field-related expenses

6,209,684

Programmes

7,543,306

Indirect supply costs

238,856

Field-related expenses

7,782,162

FUNDINGFUNDINGIn e

Private restricted income

912,125

Private and other unrestricted income

5,297,559

In e

Private restricted income

209,382

Private and other unrestricted income

1

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

7,572,780
16,209,684
6,209,684

STAFF INFORMATION

Private and other income

7,782,162

Public institutional income
Funding of field-related costs

7,782,162

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

376

Locally hired staff

140

International staff

39

International staff

30

Field positions

415

Field positions

170

International Financial Report 2019 71

FINANCES BY COUNTRYUZBEKISTANVENEZUELAEXPENSES

EXPENSES
In e

In e

Personnel costs

3,802,109

Personnel costs

4,172,366

Medical and nutrition

2,339,835

Medical and nutrition

2,466,718

Travel and transportation

794,894

Travel and transportation

2,485,101

Office expenses

419,127

Office expenses

1,262,154

Logistics and sanitation

84,012

Logistics and sanitation

1,266,345

Professional services

635,778

Professional services

97,467

Communications

87,799Communications

307,946

Grants to external partners-

Grants to external partners

Depreciation and amortisation-

Depreciation and amortisation

16,394

Bank fees and financial expenses

27,317

Bank fees and financial expenses

96,924

-

Taxes

130

Taxes

3,840

Others32,990

Others-54,733

Programmes

8,293,598

Programmes

Indirect supply costs

244,076

Indirect supply costs

Field-related expenses

8,537,674

Field-related expenses

FUNDING

12,050,915
463,474
12,514,389

FUNDINGIn e

Private restricted income

222,119

Private and other unrestricted income

8,315,555

In e

Private restricted income
Private and other unrestricted income

1

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

60,791
12,453,598
1

8,537,674
8,537,674

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

12,514,389
12,514,389

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

251

Locally hired staff

154

International staff

50

International staff

46

Field positions

301

Field positions

200

72 Médecins Sans Frontières

FINANCES BY COUNTRYYEMENZIMBABWE

EXPENSES

EXPENSES
In e

In e

Personnel costs

44,240,714

Personnel costs

Medical and nutrition

15,787,130

Medical and nutrition

3,587,692
738,939

Travel and transportation

7,669,674

Travel and transportation

668,153

Office expenses

2,828,555

Office expenses

531,525

Logistics and sanitation

2,543,683

Logistics and sanitation

425,867

Professional services

1,013,970

Professional services

215,082

Communications

501,028

Communications

121,448

Grants to external partners

67,135Grants to external partners

53,178Depreciation and amortisation

35,447

Depreciation and amortisation

16,394

Bank fees and financial expenses

23,013

Bank fees and financial expenses

24,142

Taxes

26,666

Taxes

10,816

Others

171,248

Others200,180

Programmes

74,908,262

Programmes

Indirect supply costs

1,397,710

Indirect supply costs

175,010

Field-related expenses

76,305,971

Field-related expenses

6,768,426

FUNDING

6,593,416

FUNDINGIn e

Private restricted income
Private and other unrestricted income

In e12,014,342

Private restricted income

13,79364,019,738

Private and other unrestricted income

1

Private and other income

76,034,080

Municipalities and regional councils - Switzerland

6,754,633
1

Private and other income

6,768,426

271,891

Public institutional income

271,891

Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

6,768,426

76,305,971

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,401International staff

137

Field positions

2,538

Locally hired staff

124

International staff

16

Field positions

140

International Financial Report 2019 73

FINANCES BY COUNTRYOTHER COUNTRIESAND TRANSVERSALACTIVITIES *EXPENSES
In e

Personnel costs

6,070,397

Medical and nutrition

652,683

Travel and transportation

5,887,174

Office expenses

1,091,688

Logistics and sanitation

135,993

Professional services

1,355,388

Communications

382,781Grants to external partners

3,028,204

Depreciation and amortisation

795,081

Bank fees and financial expenses

17,605

Taxes

152,660

Others491,331

Programmes

20,060,985

Indirect supply costs-14,842

Field-related expenses

20,046,142

FUNDINGIn e

Private restricted income

21,856

Private and other unrestricted income

16,822,521
1

Private and other income

16,844,376

Swiss Agency for Development and Cooperation (DDC)

1,510,180

International Drug Purchase Facility (UNITAID)

1,652,704

UN Institutions

38,882
1

Public institutional income

3,201,766

Funding of field-related costs

20,046,142

STAFF INFORMATION

In full-time equivalents

Locally hired staff

3

International staff

62

Field positions65* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.

74 Médecins Sans Frontières

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

Editorial support
Marianne Burkhardt, International Communications Editor

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

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

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