INTERNATIONAL
financialreport 2012www.msf.org

INTERNATIONAL financial report 2012

Contents
2 MSF Programmes Around The World
4	President’s Report
6 TREASURER’S REPORT
7 AUDITORS’ REPORT	COMBINED FINANCIAL STATEMENTS
9
10
11
12

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

NOTES TO THE FINANCIAL STATEMENTS
14
17
21
25
30

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

34	Finances By Country

CONTENTS

1MSF programmes
around the world

UKRAINE
FranceItaly

Georgia
Armenia

TurkeyGreeceUnited States

Syria
LebanonIraq
Occupied
Palestinian Jordan
Territory

Morocco

Iran

Libya
EGYPT

MEXICO
Haiti

MaURITANIA

Guatemala

Mali

Niger
Sudan

Chad

Honduras
Guinea-Bissau

GuineaSierra Leone

Côte
d’Ivoire

Djibouti
Nigeria

CentralAfricanRepublic

Liberia
Colombia

Yemen

Burkinafaso

Ethiopia

south
Sudan

Cameroon
UgandaKenya

Congo
Democratic
Republic of
Congo

Somalia

BurundiMalawi
ZambiaBolivia
Zimbabwe

Madagascar
Mozambique

PARAGUAY

SwazilandSouth
Africa2

MSF programmes Around the World

Lesotho35 Afghanistan

54 Mozambique

35 Armenia

54 Myanmar

36 Bangladesh

55 Niger

36 BOLIVIA
37 Burkina Faso
37 Burundi
38 Cambodia
38 Cameroon
39 Central African
Republic
RussianFederation

39 Chad40 China
40 Colombia
41 Congo
41 Côte d’Ivoire

Uzbekistan

42 Democratic
Republic of Congo

Kyrgyzstan

TAJIKISTAN
China

REPUBLIC
OF KOREA

Afghanistan

India

Bangladesh

56 Occupied
Palestinian
Territory
56 Pakistan
57 Papua New
Guinea36 Paraguay
57 Republicof Korea
58 RussianFederation

42 Djibouti

58 Sierra Leone

43 Egypt

59 Somalia

43 Ethiopia

Pakistan

55 Nigeria

59 South Africa

44 France

Myanmar44 Georgia

Cambodia

Philippines

Sri Lanka

60 South Sudan

45 Greece

60 Sri Lanka

45 Guatemala

61 Sudan

46 Guinea

61 Swaziland

46 Haiti

62 Syria

47 Honduras
Papua
New Guinea

47 India
48 Iran

63 Turkey

48 Iraq

63 Uganda

49 Kenya
49 Kyrgyzstan
50 Lebanon
50 Libya

64 Ukraine
64 Uzbekistan
65 Yemen

51 Madagascar

65 Zambia

51 Malawi

66 Zimbabwe

52 Mali
52 Mauritania Countries in brown have a total expenditure of less than
500,000 euros and are included in ‘other countries.

62 TAJIKISTAN

53 Mexico
53 Morocco

66 othercountries
67 Transversal
Activities

MSF programmes Around the World

3

Médecins Sans Frontières

President’s Report
For the year ended 31 December 2012
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters
and exclusion from healthcare.
This report is presented along with the Financial Statements of theorganisation for the year ended 31 December 2012. These Financial
Statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note 1
to the Financial Statements.

Objectives and policies
MSF 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 2012, some 6,000 health professionals, logistics specialists
and administrative staff of all nationalities left on field assignments tojoin some 29,000 locally hired staff working in medical programmesin over 70 countries.

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

Organisational structure
MSF is a non-profit, self-governed organisation. Founded in
Paris, France in 1971, MSF today is a worldwide movementof 23 associations, with offices all over the world.
MSF International is registered in Switzerland. The International
General Assembly (IGA) is the highest authority of MSF. It is
responsible for safeguarding MSF’s medical humanitarian mission
and providing strategic orientation to all MSF entities, and meetsannually in June.
The IGA comprises two representatives of each MSF association,
two representatives elected by the individual members of MSF
International, and the International President.
The International Board acts on behalf of and is accountable
to the IGA. It is made up of representatives of MSF’s operational
directorates as well as a group elected by the IGA, and is chairedby the International President. The International Board preparesand presents the international combined Financial Statements
to the IGA for approval.

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

The Charter of Médecins Sans Frontières
Médecins Sans Frontières is a private international association. The association is made up mainlyof doctors and health sector workers and is also open to all other professions that might help inachieving its aims. All of its members agree to honour the following principles:–  Médecins Sans Frontières provides assistanceto populations in distress, to victims of natural
or man-made disasters and to victims of armed
conflict. They do so irrespective of race, religion,
creed or political convictions.
– Médecins Sans Frontières observes neutrality

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

4

President’s Report–  Members undertake to respect their professional codeof ethics and to maintain complete independence
from all political, economic or religious powers.
–  As volunteers, members understand the risks anddangers of the missions they carry out and makeno claim for themselves or their assigns for any
form of compensation other than that which theassociation might be able to afford them.

INTERNATIONAL financial report 2012
The Year in Review
At the end of 2012 our colleagues Montserrat Serra and Blanca Thiebaut
were still being held hostage after their abduction from a refugee campin Dadaab, Kenya on 13 October 2011. This is one of the longestrunning kidnappings in the history of Médecins Sans Frontières (MSF).
Insecurity has had a significant impact on our activities this year. Many
teams continued to work in unpredictable and unstable situations. Twoof seven MSF staff who were detained in Myanmar in June remain in
detention. Two colleagues were kidnapped in the Democratic Republicof Congo (DRC) in April. Several hours later, they were released unharmed.
Armed men threatened MSF staff in Huth health centre, Yemen. We havenot always been able to respond to people’s needs as we intended.
Challenges to delivering healthcare in conflict zones
In Syria, extreme violence, the collapse of the health infrastructure
and the displacement of millions of people led to massive needs, but
MSF has been frustrated at serious blockages to providing care. Lackof authorisation from the government, limited cross-border access andinsecurity have all restricted the provision of humanitarian assistance.
Our teams managed to expand activities, setting up hospitals in Aleppo
and Idlib governorates. But we have been forced to limit ourselvesto opposition-controlled areas and neighbouring countries. We areconcerned about what the constraints on humanitarian assistance will
mean for the people of Syria in the future.
In eastern DRC, MSF continued working in hospitals, health centres andclinics, despite escalating violence. Health needs are extreme in DRC evenin stable settings, and our programmes include basic as well as specialist
medical services. We carried out 1.6 million outpatient consultations,
adapting activities as people were forced to move in search of safety.
Conflict in northern Mali and the warring parties’ restrictions on
movement made it very difficult for people to get to health facilities.
MSF supported hospitals and health centres in remote locations as wellas urban areas such as the city of Timbuktu.
In March, MSF opened a maternity hospital in Khost, Afghanistan. Some
100 births were being assisted per week, but then in April the hospital
was targeted in a bomb attack, and seven people were wounded. We
suspended activities. Several months of talks and assurances of support
resulted in the reopening of the hospital at the end of the year.
The consequences of attacks on health workers and health facilities,
and the lack of respect for medical action, reach far beyond the direct
victims. We are collecting data on these attacks in order to assess theirimpact. Analysis will increase awareness of the need to respect medical
activity, and it is hoped, help us to develop effective responses.
Inadequate response to the needs of the displaced
In 2012, MSF saw huge growth in the need for support for people forced toleave their homes. Unfortunately, we also saw a slow and piecemeal responseto that need. We must get the balance of assistance right: between thedelivery of humanitarian relief and more specialised medical services.
Fighting in Sudan caused 170,000 people to fleeing across the to South
Sudan. In response to the crisis, MSF set up field hospitals, clinics andfeeding centres, carrying out more than 8,000 consultations each week.
But the impact of healthcare is limited in the absence of essentials suchas water, food and shelter, and in view of the needs and lack of broader
response, we realise that we should have done more to meet basic needs.
Syrian refugees also lacked access to the basics. As winter approached,
many were living without heating. Half the refugees in Lebanon were
not receiving the healthcare they needed. MSF brought assistance in
Lebanon, Turkey, Jordan and Iraq, but had grave concerns for the
2.5 million people estimated to be displaced within Syria.
Even in Dadaab, Kenya, where the refugee population is the size of a big
city, agencies and organisations have not been able to adapt to a rapidlychanging situation. This has consequences for morbidity and mortality
rates. We have taken lessons from the challenges of this year, as we dofrom every new setting in which we work, to improve our response.
Flooding affects hundreds of thousands worldwide
Typhoons in the Philippines caused flooding on several occasions, andMSF supplied emergency relief and medical care. Similar activities
were carried out when major flooding hit northern Cameroon andeastern Nigeria. Teams set up mobile clinics, built latrines and provided
safe drinking water when the Pakistani province of Balochistan andsoutheastern parts of Sudan were severely flooded.

Improving how we deliver care
We need to constantly consider whether our care results in the best
outcomes for people, whatever the setting.
Take maternal health: skilled birth attendants can prevent some 80 per centof maternal deaths. High-quality emergency obstetric services, postnatal
services and aftercare for unsafe abortions are all critical to bringing downmaternal mortality. Concerned at the lack of recognition of the importanceof such services, MSF has engaged more in the provision of emergency
obstetric care. Our teams assisted some 185,000 births in 2012.
Our approach to HIV is changing too. In KwaZulu-Natal, South Africa,
we are focusing on getting more people tested, initiating treatment
earlier and making sure patients can access treatment and care close tohome. The aim is to maximise the impact on patients’ health, as well
as reduce the spread of the virus, since treatment significantly lowers
the risk of transmission. But many more challenges remain. PaediatricHIV, co-infection with other diseases, opportunistic infections, theabandonment of people with HIV in places where prevalence is lesshigh: these issues all require urgent attention.
Despite progress in addressing malaria, 660,000 people still die fromthe disease every year, most of them African children. In Koutiala, Mali,
and Moissala, Chad, where the disease is hyperendemic, MSF introduced
chemoprevention, administering antimalarial treatment to children
between three months and five years of age during the peak season.
The number of simple malaria cases treated in the following weeks fell
sharply: by 66 per cent in Koutiala and 78 per cent in Moissala. This is apositive step, but we have not solved the challenge of malaria. Strains of
the disease that are resistant to current medication are already a concern
in southeast Asia, and there are to date no real alternative treatment
options. MSF is looking at how to tackle drug-resistant malaria.
Drug-resistant tuberculosis: a health emergency
Drug resistance has already reached crisis point for tuberculosis (TB).
Data on the prevalence of drug-resistant TB (DR-TB) is shocking: in
Uzbekistan, 65 per cent of MSF’s TB patients were found to have
DR-TB. The introduction of a test that can detect resistance has
nearly quadrupled diagnoses of DR-TB in just one MSF programme in
Zimbabwe. But this is just the tip of the iceberg, as only a minority ofpatients have access to testing for resistance.
For the 20 per cent of people with DR-TB who have access to treatment,
what follows is two gruelling years of taking pills and injections, with severeside effects. Treatment is so harsh that some choose to stop, accepting
what they know will be a death sentence. Hundreds of thousands of peopleurgently need better diagnostics, and treatment regimens that are effective,
take less time and are not toxic. This is an emergency.
Not-so-routine vaccination
The number of children who have not received the basic package of
immunisations grew between 2010 and 2012, from 19 to 22.4 million.
Hundreds of thousands of children are still dying from preventablediseases every year.
Children living where roads are poor, where there is no electricity or
where there is insecurity are all at risk of missing out on immunisation.
This is because most vaccines must be kept refrigerated from production
to administration, need more than one dose, and require a skilled healthworker to administer those doses.
Vaccine funding must be invested in making vaccine programmes workfor everyone: in new technologies and simpler tools, better delivery andlower costs.
Ultimately, our objective is, as always, to enable access to medical
attention to everyone who needs it, no matter who or where they are.
Our frustrations with the limitations of the medicines and tools available,
and the limitations of access and response, do not stop us. Thanks to theongoing support of millions of people around the world, our independence
and impartiality have allowed us to bring important assistance to people incrisis. We continue to strive to improve that assistance.
Thank you

Dr Unni Karunakara
International President

President’s Report5Médecins Sans Frontières

TREASURER’S REPORT
Combined Accounts 2012

Programme Expenditure

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the Financial
Statements of the 19 main offices worldwide (Australia, Austria,
Belgium, Canada, Denmark, France, Germany, Greece, Holland,Hong Kong, Italy, Japan, Luxembourg, Norway, Spain, Sweden,
Switzerland, the United Kingdom and the United States), together
with the Financial Statements of the offices in Brazil, the Czech
Republic, Ireland and South Africa, satellite organisations (MSF Supply,
MSF Logistique, Epicentre, Fondation MSF, Etat d’Urgence Production,
MSF Assistance, SCI MSF, SCI Sabin, Ärzte Ohne Grenzen Foundationand MSF Enterprises Limited) and MSF International. The combined
Financial Statements provide a view of MSF’s work internationallyand are a means of transparency and accountability.

Countries where we ran programmes with spending over 15 million
euros in 2012 or 2011 are listed below. These 15 countries accounted
for 64% of MSF’s 2012 programme expenditure (2011: 65%).
In millions of e

2012

2011

Democratic Republic of Congo

73

67

South Sudan

61

36

Haiti

38

62

Income

Niger

26

24

2012 saw an increase in income for MSF compared with 2011.
Total incoming resources of 938 million euros for 2012 were 52 million
euros more than in 2011. 2012’s higher income was due mainly to theincreased private income received. More than 4.6 million individual
donors and private funders provided 89% of MSF’s income in 2012.

Somalia

25

35

Kenya

23

23

Sudan

20

9

Chad

20

18

Ethiopia

19

25

Zimbabwe

19

20

Nigeria

19

18

Central African Republic

18

17

Expenditure
Total expenditure in 2012 was 944 million euros, an increase of 44 million
euros over 2011 – equating to a 5% increase in activities. This expenditure
can be broken down into two main categories: social mission and otherexpenses. The table below breaks down these categories still further.

In millions of e

2012

2011

Programmes

619

610

Afghanistan

17

12

Headquarters programme support

104

92

Pakistan

15

15

Témoignage / awareness - raising

32

28

Other humanitarian activities

7

7

Côte d’Ivoire

4

17

222

212

619

610

Other countries with spending
under 15 million euros
Total social mission

762

737
Total

Fundraising

125

111

Management and generaladministration

57

52

Total other expenses

182

163

Total

944

900

Result for the year and reserves policy
The result for 2012, after adjusting for exchange gains/losses, showsa deficit of 11 million euros (16 million euros for 2011). MSF has areserves policy, at an international level, of holding a minimum of
three months and a maximum of twelve months of total expenditure
as retained earnings. The level of reserves at 31 December 2012
equates to approximately 7.6 months (8.1 months for 2011) of
the year’s activity (see Note 2.14).

The result of the above is that, in 2012, 81% of MSF’s total expenditure
was spent on social mission and 19% on other expenses (2011: 82%
and 18% respectively.)
Martin Aked
International Treasurer

6

TREASURER’S REPORTINTERNATIONAL financial report 2012

Auditors’ Report
Ernst & Young SA
59, route de Chancy
1213 Geneva

KPMG SA
111, rue de Lyon
1203 Geneva

Report of the joint independent auditors to the Members of the MSF International General Assemblyon the combined Financial Statements ofMédecins Sans Frontières International, Geneva
As joint independent auditors and in accordance with your instructions, we have audited the combined
financial statements of Médecins Sans Frontières International, on pages 9 to 67, which comprise thestatement of financial position as at 31 December 2012, the statements of financial activities, andstatement of cash flows, and statement of changes in retained earnings and equities, for the year thenended and the notes to the financial statements. The prior period combined Financial Statements wereaudited by another auditor whose report dated 11 June 2012, expressed an unqualified opinion on
those financial statements.
International Board’s Responsibility
The International Board of Médecins Sans Frontières International is responsible for the preparation of
the combined financial statements in accordance with the basis set out in Note 1 to the financial
statements. This responsibility includes designing, implementing and maintaining an internal control
system relevant to the preparation of financial statements that are free from material misstatement,
whether due to fraud or error. The International Board of Médecins Sans Frontières International isfurther responsible for selecting and applying appropriate accounting policies and making accounting
estimates that are reasonable in the circumstances.
Joint Auditor’s Responsibility
Our responsibility is to express an opinion on these international combined financial statements basedon our audit. We conducted our audit in accordance with International Standards on Auditing. Thosestandards require that we plan and perform the audit to obtain reasonable assurance whether thefinancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the international combined financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial statements,
whether due to fraud or error. In making those risk assessments, the auditor considers the internal
control system relevant to the entity’s preparation of the financial statements in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the entity’s internal control system. An audit also includes evaluating theappropriateness of the accounting policies used and the reasonableness of accounting estimates made,as well as evaluating the overall presentation of the international combined financial statements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.
OpinionIn our opinion, the combined financial statements for the year ended 31 December 2012 comply withthe basis set out in Note 1 to the combined financial statements.
Ernst & Young SA

Mark Hawkins
Licensed Audit Expert

Thomas Madoery
Licensed Audit Expert

KPMG SA

Pierre Henri Pingeon
Licensed Audit Expert

Philippe Delparte

Geneva, 13 June 2013
Auditors’ Report7© Trevor Snapp

After conflict broke out in northern Mali, MSF took on activities at the Timbuktu reference hospital.

Combined
Financialstatements
for the year ended 31 December 2012

INTERNATIONAL financial report 2012

Statement of financial position
In thousands of e

Notes

2012

2011

Intangible assets

2.1

5,949

3,900

Property, plant and equipment

2.2

38,24734,182Financial assets

2.3

13,218

11,51357,414

49,595

Non-current assets

Inventories

2.4

33,70528,681

Grants receivable

2.5

20,044

19,875Contributions receivable

2.6

18,091

16,951Other receivables

2.7

10,908

9,741

Other assets

2.8

8,366

9,126

Cash and cash equivalents

2.9

551,425

572,922

Current assets

642,539

657,296

Assets699,953

706,891

3,440

2,478

Unrestricted funds

580,178592,292

Other retained earnings and equities

15,027

16,142

Permanently restricted funds

Retained earnings and equities

2.14

598,645

610,912

Provisions

2.10

5,225

6,452

Financial debts

2.11

942

1,257

Accounts payable and accrued expenses

2.12

80,55368,789Deferred income

2.13

14,556

19,481

Overdrafts

32–

Liabilities

101,308

95,979Liabilities and retained earnings

699,953

706,891

Combined Financial statements9Médecins Sans Frontières

Statement of financial activities
In thousands of e

Notes

Restricted

2012

2011

Individuals

3.1.1 / 4.2.1

725,786

24,086

749,872

684,222

Private institutions

3.1.1 / 4.2.1

67,226

21,81589,041

107,375

793,01245,901

838,913

791,597

Private income

Public institutional income

3.1.2 / 4.2.2

2,729

79,93982,66875,200

Other income

3.1.3 / 4.2.1

13,9802,085

16,06518,744

809,721

127,925

937,646

885,541

IncomeProgrammes

3.2.2 / 4.3

519,229

100,167

619,396

609,819

Headquarters programme support

3.2.3

80,59323,355

103,948

92,318Témoignage / awareness - raising

3.2.4

31,64731

31,67827,441Other humanitarian activities

3.2.5

7,370

_

7,370

7,035

638,839

123,553

762,392

736,613

Social mission

Fundraising

3.2.6

122,127

2,709

124,836

110,893

Management and general administration

3.2.7

55,5791,043

56,622

52,403

Income tax

3.2.8

87

_

87

28

Other expenses

177,793

3,752

181,545

163,324

Expenditure816,632

127,305

943,937

899,937-4.437-368-4,805-1,613-11,348252-11,096-16,010

Net exchange gains / losses
unrealised and realised
Surplus / deficit

10

Unrestricted

Combined Financial statements

3.2.9

INTERNATIONAL financial report 2012

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

2012

2011

838,913

791,597-243–

Change in receivables from private donors-1,006-933

Change in deferred income on private grants-1,481

3,332

Change in unspent donor - designated / restricted funds-1,173-4,622

835,010789,374

82,66875,200

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

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

2,352-5,297

Change in public institutional liabilities-2,095762

79,72373,867

16,06518,744Social mission expenditure-762,392-736,613

Other expenses-181,545-163,324-9–Depreciation, amortisation, provisions

6,984

6,229

Write - off of non - current assets

-130

125

Investment subsidies as income

-81

-95

-4,805-1,614

Change in other receivables and current assets-9,204-12,088

Change in other current liabilities

14,9602,057-920,157-886,579-5,424-23,338-15,883-11,055

Investment subsidies as income

81

95

Change in investment subsidies

161

256

-15,641-10,704

3. Other cash flows from humanitarian and functioning activities
Other income

Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities
Permanently restricted contributions and income

Net exchange gains and losses
Gains/losses resulting from financial assets and debts
Variation in working capital requirements

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

CASH FLOWS FROM INVESTING ACTIVITIESInvestments in non - current assets

Net cash used for investing activities ( B )Combined Financial statements

11

Médecins Sans Frontières

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

Permanently restricted contributions and income

2012

2011

252

–

–

–

-298

-357

Change in capital

18

111

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

-28

-246

Effect of foreign exchange rate fluctuations

-436

6,292

Effect of exchange rate fluctuations ( D )

-436

6,292

Change in cash and cash equivalents ( A+B+C+D )-21,529-27,996

Opening cash and cash equivalents ( E )572,922600,918

Closing cash and cash equivalents ( A+B+C+D+E )551,393572,922

Gains/losses resulting from financial assets and debts
Change in financial debts

Statement of Changes in Retained
Earnings and Equities
In thousands of e

Othermovements

2012

–

710

3,440

–

–

-766

580,178-11,096––-56

583,618

1,755

–

18

–

–

1,773

Impact of exchange rate on
historical value

14,387––-1,133–

13,254

Other retained earnings
and equities

16,142–18-1,133–15,027

610,912-11,09618-1,133-56598,645

Notes

2011

Deficit

Permanently restricted funds

2.14

2,478

252

–

Unrestricted funds

2.14

592,292-11,348

Retained earnings

594,770

Capital for foundations

Retained earnings
and equities

12

Impact of
Change in exchange rate
subscribedon historicalcapitalvalue

Combined Financial statements© Nicole Tung

A baby is cleaned and wrapped after delivery by caesarean section at one of MSF’s hospitals in northern Syria.

NOTES TO THE
FINANCIALSTATEMENTS

Médecins Sans Frontières

1 significant accounting policies
These Financial Statements are based on a combination.
A combination aggregates the Financial Statements of several
separate entities, which are not inter-related by investments intoa single group, whereas a consolidation collates different affiliatesof a single parent entity in its Financial Statements.

1.1 Basis of presentation

Specific methods used for
combined accounts

The Financial Statements have been prepared and presented according
to the principles of accruals, matching, going concern, consistency
and prudence.

Equity accumulation

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

Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregated equity
capital and other equity of the combined entities. Investments between
combined entities are eliminated against equity.

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

The Financial Statements are presented in euros, rounded to thenearest thousand. They are prepared in accordance with the historicalcost convention.

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

Closing rate

Closing rate

Average rate

Average rate

2012

2011

2012

2011

AUD

1.27

1.27

1.24

1.35

BRL

2.70

2.42

2.51

2.33

CAD

1.31

1.32

1.28

1.38

Subsequent measurement of the combined
entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowancesand reversals contribute to the combined surplus or deficit.
The combined Financial Statements comprise the:– Statement of Financial Position

CHF

1.21

1.22

1.21

1.23

– Statement of Cash Flows

CZK

25.15

25.79

25.15

24.59

– Statement of Changes in Retained Earnings and Equities

DKK

7.46

7.43

7.44

7.45

– Notes to the Financial Statements

EUR

1.00

1.00

1.00

1.00

The combined Financial Statements have been prepared inaccordance with and comply with MSF accounting policies.
Although the International Accounting Standards (IAS) – also called
International Financial Reporting Standards (IFRS) – do not containspecific guidelines for non-profit and non-governmental organisations
concerning recognition and measurement (e.g. non-reciprocal transfers,
donations in particular), and presentation and disclosure in the
Financial Statements, MSF accounting policies are in compliance withmost of the recognition and measurement requirements of the IFRS
as adopted by the International Accounting Standards Board (IASB)
and interpretations issued by the Standing Interpretations Committee(SIC) of the IASB.

GBP

0.82

0.84

0.81

0.87

HKD

10.23

10.05

9.97

10.84

JPY

113.61

100.20102.59110.96

NOK

7.35

7.75

7.47

7.79

SEK

8.58

8.91

8.70

9.03

USD

1.32

1.29

1.28

1.39

ZAR

11.17

10.48

10.56

10.10

– Statement of Financial Activities

The main deviations from the IFRS relate to IAS 19, which deals withthe accounting for employee benefits.

14

Notes – Significant accounting policies

INTERNATIONAL financial report 2012

1.3 CHANGE IN ACCOUNTING POLICIES

1.8 CASH AND cash EQUIVALENTS

The 2012 Financial Statements do not contain any changes
in accounting policies compared with 2011.

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

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

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

1.10 FINANCIAL DEBTS, ACCOUNTS PAYABLE
AND ACCRUED EXPENSES
Financial debts are recorded at fair value. Trade accounts payable
to suppliers are recorded on an invoice basis when the invoices arereceived by the time of preparation of the Financial Statements, orvalued at best estimate if no invoice is received later. Staff costs andlitigation in the field are recorded on the cash basis when there isinsufficient information available to evaluate the amount of any financial
impact at year-end. Accruals for paid vacation of local field staff havebeen recorded only by some operational offices as at 31 December
2012, as complete information was not available at year-end. Grants
payable and other debts are accounted for at their fair value.

1.11 DEFERRED INCOME

Financial assets are stated at fair value. Changes in the value of long-term
investments are recorded in the Statement of Financial Position. Changes
in the value of current investments and other financial assets are recognisedin the Statement of Financial Activities.

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

1.6 INVENTORIES

1.12 RETAINED EARNINGS AND EQUITIESInventories held at headquarters and by satellites are recorded at theweighted average of the purchase price. All goods and materials present
in the field are recognised as expenses when transferred from theheadquarters and satellites to the field, or when bought locally.

Retained earnings represent the cumulative surpluses and deficits
of current and previous years. They comprise:

1.5 FINANCIAL ASSETSAppropriate inventory reserves are recorded based on stock usage,
expiry date and any damage.

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

–  Permanently restricted funds, which may be capital funds, where
the assets are required by the donors to be invested or retained forlong-term use, rather than expended short term, or which may be
the minimum compulsory level of retained earnings to be maintainedin some countries.
–  Unrestricted funds, which are unspent donor non-designated funds to be
spent at the discretion of MSF’s trustees to further MSF’s social mission.
–  Other retained earnings and equities, which represent foundations’capital, and translation adjustments arising from the translation ofentities’ Financial Statements into euros. Unspent donor-designated/
restricted funds are not included as retained earnings, but are treatedas deferred income.

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

Notes – Significant accounting policies

15

Médecins Sans Frontières

1.13 INCOME

1.15 FINANCIAL RISK MANAGEMENT

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

Foreign currency risk

Restrictions

MSF prioritises the security of its cash and cash equivalents. Investments
are generally held in liquid securities, and in banks of high credit rating.
The receivables are mostly from governments with high credit rating,where credit risk is low. Other positions are not material, or are coveredby provisions. Investments are allowed only in liquid securities and onlywith counterparties that have a high credit rating. At year-end, there
were no significant concentrations of credit risk.

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

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

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

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

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

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

16

Notes – Significant accounting policies

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

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

Credit risk

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

1.16 EMPLOYEE BENEFITSThe nature of pension plans for headquarters and international
employees depends on the normal custom for the contracting countryof the employee. Pension obligations are usually covered by a defined
contribution plan with an independent organisation. Contributions
to a defined contribution plan are recognised as an expense in theStatement of Financial Activities in the year in which they are incurred.
In the case of defined benefit plans, MSF has initiated a process
in order to evaluate the potential liabilities based on an actuarial
method compliant with IAS 19. As of 31 December 2012, there
is no homogenous approach within the movement. Some entities
have judged that the impact of accounting for long-term employee
benefits in accordance with IAS 19 would be immaterial and accordingly
did not account for it. Other entities calculated and accounted for thecorresponding liability, since it was deemed material. MSF plans tohave a coordinated approach for the coming years. At this stage,
MSF assumes that the financial impact is unlikely to be significant
due to the high staff turnover and low average age of the members.

INTERNATIONAL financial report 2012

2 Notes to the Statement of financial position
2.1 Intangible assets
2011

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets – gross value

17,266

4,040

-179

-106

-43

20,978

Amortisation-13,366-1,873

119

93

-2

-15,029

Intangible assets

3,900

2,167

-60

-13

-45

5,949

Other
movements

Mainly consisting of software and licences.

2.2 Property, plant and equipment

Other
movements

In thousands of e

2012

2011

Additions

Disposals

Foreignexchange
gain / loss

Land

7,692

–

-1

10

663

8,364

Buildings

26,513

175

-89

47

3,724

30,371

Fixtures

7,265

457

-410

-68

1,822

9,066

Furniture

5,400

1,046

-149

-24

-8

6,265

Computers

11,763

1,662

-388

-3

-47

12,987

Machinery and equipment

6,591

929

-167

19

–

7,372

Other tangible assets (including
construction work in progress)

4,812

5,657

-450

2

-6,157

3,864

Property, plant andequipment – gross value

70,036

9,927-1,654-17-378,289Depreciation-35,854-6,071

1,844

33

6

-40,042

Property, plantand equipment

34,182

3,856

190

16

3

38,247

Mainly consisting of the head offices of some entities.

In thousands of e

2012

Finance leases
At 31 December 2012, the net value of capitalised leased assets stands at 291 thousand euros, and capitalised lease obligations at 893
thousand euros (2011: 792 thousand and 1,212 thousand euros, respectively). The total reimbursments for the current year amountto 314 thousand euros, and the rent expenses to 340 thousand euros (2011: 418 thousand and 454 thousand euros, respectively).

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

In thousands of e

Gross value

Provision

2012

2011

Long - term investments

9,656

–

9,656

8,186

Other financial assets

3,562

–

3,562

3,327

–

–

–

–

13,218–13,218

11,513< 1 year> 1 year and< 5 years> 5 years

2012

1,802

1,752

9,664

13,218Loans
Financial assets

In thousands of e

Their breakdown by maturity date is as follows:

Financial assets

NOTES – Statement of Financial Position17

Médecins Sans Frontières

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

2.5 Grants receivable

In thousands of e

Gross value

Provision

2012

2011

33,918-922

32,996

27,585

736

-27

709

1,096

34,654-949

33,70528,681In thousands of e

Gross value

Provision

2012

2011

Grants receivable from private donors

6,490

-96

6,394

6,808

ECHO and EU institutions

7,655

–

7,655

7,293

EU European governments

2,871

–

2,871

1,474

364

–

364

1,723

2,723

–

2,723

2,051

37

–

37

526

Grants receivable from public institutions

13,650–13,65013,067

Grants receivable

20,140-96

20,044

19,875

Non - EU European governments
Other governments or public institutions
UN institutions

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

2.6 Contributions receivable
At 31 December 2012, the outstanding commitment represents 18,091 thousand euros (2011: 16,951 thousand euros)
and is expected to be received within the following year.

2.7 Other receivables
Other receivables mainly relate to services provided and goods sold to other organisations. At 31 December 2012, the outstanding
commitment amounts to 10,908 thousand euros (2011: 9,741 thousand euros) and is expected to be received within the following year.

2.8 Other assets
Other assets of 8,366 thousand euros (2011: 9,126 thousand euros) include mainly prepaid expenses.
Their breakdown by maturity date is as follows:

Other assets

In thousands of e

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

2012

8,361

5

–

8,366

2.9 Cash and cash equivalents
2012

2011

Short - term deposits

260,811

325,122

Cash at headquarters

248,954

212,394

Cash in the field

41,66035,406551,425

572,922

Cash and cash equivalents

18

In thousands of e

NOTES – Statement of Financial Position

INTERNATIONAL financial report 20122.10 Provisions
The following table shows the changes in provisions over the year:

Provisions

2011

Additional
provisions

6,452

3,049

Amounts used

Unusedamounts
reversed

Foreignexchange
gain / loss

Other
movements-1,820-2,307-6-143

In thousands of e

2012
5,225

246 thousand euros of the provisions relate to tax assessments received regarding remuneration of international staff (2011: 2,828 thousand euros).
The reduction compared with 2011 is due to the satisfactory resolution of assessments in prior years. Provisions for staff retirement plans amount
to 1,981 thousand euros (2011: 1,851 thousand euros). The remaining 1,367 thousand euros of provisions cover various risks for which MSF has
a constructive obligation (2011: 1,773 thousand euros).

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

In thousands of e

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

2012

2011

Capitalised lease obligation

316

577

–

893

1,212

Borrowings and loans

49

–

–

49

45

365

577

–

942

1,257

Financial debts

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

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

2012

2011

Accounts payable and accrued expenses

40,57838,129

Employee benefits

21,79017,800Accrued taxes

5,014

3,851

Public institutional grants payable

150

24

Private grants payable

498

492

Other liabilities

12,523

8,493

Accounts payable and accrued expenses

80,55368,789The breakdown by maturity date is as follows:
Accounts payable and accrued expenses

2.13 Deferred income

In thousands of e

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

2012

78,97338

1,542

80,553In thousands of e

2012

2011

Unspent donor - designated / restricted funds

6,295

7,548

Deferred income on public institutional grants

2,958

5,591

Deferred income on private grants

2,742

4,186

Gross value of investment subsidies

1,669

1,507

892

649

14,556

19,481Other deferred income
Deferred income

NOTES – Statement of Financial Position19

Médecins Sans Frontières
2.13 Deferred income (Continued)
The breakdown of deferred income by maturity date is as follows:

Deferred income

In thousands of e

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

2012

13,971

585–

14,556The cumulative unspent donor-designated funds will be spent in strict accordance with the donors’ desire(e.g. a specific country) as the need arises.

2011

Raised in 2012

Spent in 2012

Foreignexchange
gain / loss

Afghanistan

1

–

-1

–

–

Algeria

19

–

–

–

19

Angola

5

–

–

–

5

Guatemala

–

1

–

–

1

Bangladesh

1

–

-1

–

–

Haiti

2

6

-2

–

6

Indonesia

415

–

-415

–

–

Iran

63

5

-5

–

63

Jordan

–

31

–

–

31

Kenya

629

–

-635

5

-1

Malawi

1

–

-1

–

–

Pakistan

101

–

-99

–

2

Peru

34

35

-34

–

35

1,776

-2

-1,792

18–

South Sudan

–

1

–

–

1

Sudan

2

1

–

–

2

Turkey

22

–

-22

–

–

United States

–

6

–

–

6

Yemen

–

2

–

–

2

354

–

-133

-1

220

Total countries

3,425

86

-3,14022

393

Charitable Gift Annuity Trust

2,777

644

_

_

3,421

Other restrictions

1,346

2,271

-1,035

-101

2,481

Unspent donor - designated /restricted funds

7,548

3,001

-4,175-79

6,295

The following schedule shows their year - end position:

Somalia

Zimbabwe

In thousands of e

2012

A Charitable Gift Annuity Trust is a type of donation that is restricted in time by the donor and thus treated as deferred income. The donation will berecognised as income in MSF accounts upon maturity of the trust.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. At 31 December 2012, the available portion(excluding permanently restricted funds and capital for foundations) represents 7.6 months of the preceding year’s activity (2011: 8.1 months).
The purpose of maintaining retained earnings is to meet the following needs:– working capital needs over the course of the year, as fundraising traditionally has seasonal peaks while expenditure is relatively constant;– speedy operational response to humanitarian needs that will be funded by forthcoming public fundraising campaigns and/or by public institutional funding;– future major humanitarian emergencies for which sufficient funding cannot be obtained;– the sustainability of long-term programmes (e.g. antiretroviral treatment programmes); or– a sudden drop in private and/or public institutional funding that cannot be matched in the short term by a reduction in expenditure.

20

NOTES – Statement of Financial Position

INTERNATIONAL financial report 2012

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

Income from individuals includes:

2012

2011

Donations

654,340

619,615

Legacies and bequests

95,38064,479152128749,872

684,222

Membership fees
Income from individuals

In thousands of e

Income from private institutions comes from the following sources:

2012

2011

Companies

35,052

41,887

Trusts and foundations

25,48336,388Lottery and special events

20,19523,895

Joint appeals

1,275

2,093

Other private institutions

7,036

3,112

89,041

107,375

Income from private institutions

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

In thousands of e

2012

2011

ECHO and EU institutions

33,22824,700

EU governments

30,606

34,576

Non-EU European governments

11,388

8,711

North American governments

4,593

3,853

Other governments or public institutionss

2,850

2,860

3

500

82,66875,200UN institutions
Public institutional income

3.1.3 Other income

In thousands of e

2012

2011

Interest / investment income

7,203

6,301

Merchandising

1,692

3,454

Equipment and services sold to other organisations

1,670

2,908

Other revenues

5,500

6,081

Other income

16,06518,744

3.1.4 LEGACIES AND BEQUESTS
The total value of legacies and bequests expected at year-end but not yet received is 34,072 thousand euros (30,801 thousand for 2011), plus
38,001 thousand euros pending acceptance (21,749 thousand for 2011). As described in Note 1.13, the accounting policy of the organisationis that unrestricted legacies and bequests are not recognised as income in the Statement of Financial Activities until realised in cash.

NOTES – Statement of Financial Activities

21

Médecins Sans Frontières

3.1.5 IN-KIND DONATIONS AND SERVICES
The total value of the goods received in 2012 is approximately 8,688 thousand euros: 6,058 thousand euros received in the field and 2,630 thousand
euros received at headquarters (2011: 9,341 thousand and 2,519 thousand, respectively). The majority of the gifts received in the field relate to drugs
and medical equipment and, at headquarters, to consultancies and travel miles. As described in Note 1.13, the accounting policy of the organisationis that in-kind donations and services are not recognised as income in the Statement of Financial Activities.

3.2 Expenditure
3.2.1 Functional Expenses
Social mission
Programmes

Témoignage /awarenessraising

Other
humanitarian
activities

Personnel costs

330,156

74,322

16,185355

421,018

Travel and transportation

96,390

7,252

1,379

379

105,400

Medical and nutrition

107,928

262

12

697

108,899

Nature of expenses

Total social
mission

Logistics and sanitation

34,871475–

71

35,417

Professional services

8,252

4,243

3,242

4

15,741

Communications

8,033

1,823

1,726

5

11,587

Publications

–

272

2,598

4

2,874

Promotional expenses

–

554

3,919

–

4,473

Office expenses

18,933

10,0492,586

38

31,606

Taxes

1,148

313

16

1

1,478

Private grants

10,069

551

4

4,767

15,391

–

308

–

–

308

1,063

135

23

–

1,221

Public institutional grants
Financial expenses
Depreciation

–

4,169

488

3

4,660

Others

2,553

-781

-500

1,047

2,319

Total

619,396

103,947

31,678

7,371

762,392

Fundraising

Management
and generaladministration

Income tax

Total otherexpenses

2012

2011

Personnel costs

25,087

34,704–

59,791

480,809436,860

Travel and transportation

Other expenses
Nature of expenses

In thousands of e

1,584

2,847

–

4,431

109,831112,323

Medical and nutrition

–

1

–

1

108,900

126,349

Logistics and sanitation

3

–

–

3

35,42039,06912,7993,985–

16,78432,525

26,101

Professional services
Communications

14,771873–

15,644

27,231

27,359Publications

17,487620–

18,107

20,981

22,107

Promotional expenses

45,820-26–

45,79450,267

41,793

Office expenses

4,432

7,831

–

12,26343,86938,452

Taxes

77

593

87

757

2,235

1,496

Private grants

7

83

–

90

15,481

9,073

Public institutional grants

–

–

–

–

308

187

Financial expenses

22

In thousands of e

Headquarters
programme
support

1,797

1,022

–

2,819

4,040

3,989

Depreciation

830

2,490

–

3,320

7,980

6,486

Others

142

1,599

–

1,741

4,060

8,293

Total

124,836

56,622

87

181,545943,937

899,937

NOTES – Statement of Financial Activities

INTERNATIONAL financial report 2012

3.2.2 PROGRAMME EXPENSES BY NATURE AND CONTINENT
In thousands of e

AfricaThe
Americas

Asia

EuropeOceania

Unallocated

2012

2011

Locally hired staff

131,947

27,784

38,631

4,538

1,387

940

205,227

187,104

International staff

98,091

10,072

30,664

2,245

1,887

1,245

144,204

134,506

Operational running expenses

20,617

1,507

5,931

666

330

129

29,17828,716

Medical and nutrition

68,497

6,326

30,005

2,625

431

44

107,928

125,650

Logistics and sanitation

24,780

2,277

7,259

316

240

-1

34,871

38,711

Transport, freight and storage

63,381

3,150

8,658

342

620

254

76,40580,906

Training and local support

7,392

65

685

33

44

3,351

11,571

6,822

Consultants and field support

6,923

466

1,209

277

23

64

8,962

6,315

–

–

–

–

–

233

233

150

639

49

53

26

28

22

817

939

422,266

51,596

123,095

11,068

4,990

6,281

619,396

609,819

Private and public institutional grants
OthersProgrammes

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

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

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

In thousands of e

2012

2011

Access Campaign

4,877

4,001

Other témoignage campaigns and expenses

26,80023,440Témoignage / awareness - raising

31,67727,441NOTES – Statement of Financial Activities

23

Médecins Sans Frontières

3.2.5 OTHER HUMANITARIAN ACTIVITIESOther 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 Diseases initiative (see Note 5.1.2).

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

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

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

3.2.9 NET EXCHANGE GAINS / LOSSES UNREALISED AND REALISEDThe net exchange gains/losses represent the gains/losses generated from foreign currency transactions entered into during the yearby the various offices. The exchange rate fluctuations that had the largest impact on the Statement of Financial Activities relate to the
Swiss franc (CHF), US dollar (USD), Australian dollar (AUD), Swedish krona (SEK) and Japanese yen (JPY).

24

NOTES – Statement of Financial Activities

INTERNATIONAL financial report 2012

4 Ratios and Sectorial information
4.1 Ratios
4.1.1 Operational ratios

2012

2011

Operations

76.6 %

78.1%

Témoignage / awareness - raising

3.4 %

3.0 %

Other humanitarian activities

0.8 %

0.8 %

Social mission

80.8%

81.9%

Fundraising

13.2 %

12.3 %

Management and general administration

6.0 %

5.8%

–

–

19.2 %

18.1%

100.0 %

100.0 %

Income tax
Other expenses
Expenditure

4.1.2 Financial independence
Private income

89.5 %

89.4 %

Public institutional income

8.8 %

8.5 %

Other income

1.7 %

2.1 %

100.0 %

100.0 %

IncomeAs part of our effort to guarantee independence and strengthen our link with home societies, we have striven to maintain a high level of private income.
Funds coming from non-public-institutional sources represented 91.2% of MSF total income in 2012 (2011: 91.5%). More than 4.6 million (2011: 4.5
million) individual donors and private funders worldwide made this possible.

4.2 Income
4.2.1 Private and other income by office

In thousands of e

Australia

Austria

BelgiumBrazilCanadaCzech
Republic

Denmark

FranceDonations

40,645

18,56921,684

11,311

21,954

1,359

6,901

55,530Legacies and bequests

1,495

1,673

4,428

–

2,755

–

4,451

14,201

5

2

8

–

13

–

–

39

42,145

20,244

26,12011,311

24,722

1,359

11,352

69,770Membership fees
Income from individuals

4,876

1,447

1,946

–

269

_

581

1,313

Trusts and foundations

334

–

–

–

466

–

923

205

Lottery and special events

–

–

–

–

1

–

266

–

Joint appeals

–

–

–

–

–

–

1,275

–

Other private institutions

–

–

281

75

–

–

163

3,630

Donations from private
institutions

5,210

1,447

2,227

75

736

–

3,208

5,148

Private income

47,355

21,691

28,347

11,38625,5481,359

14,56074,918

566

71

822

408

73

2

13

1,147

Merchandising

–

–

–

–

–

2

22

543

Equipment and services
sold to other organisations

–

–

1,109

–

–

–

–

227

Other revenues

28

51

829

–

41

–

178

2,209

Other income

594

122

2,760

408

114

4

213

4,126

Companies

Interest / investment income

NOTES – Ratios and Sectorial information25

Médecins Sans Frontières

4.2.1 Private and other income by office (continued)
In thousands of eGermany

GreeceHollandHong Kong

Ireland

Italy

Japan

Luxembourg

Donations

52,8052,609

32,261

22,679458

33,53539,333

2,713

Legacies and bequests

6,578

293

10,362

104

3

4,994

1,487

914

10

3

6

1

–

5

4

1

59,393

2,905

42,62922,784461

38,53440,824

3,628

Companies

450

273

1,180

1,510

12

2,369

3,791

326

Trusts and foundations

560

140

896

226

25

42

719

–

Lottery and special events

1,359

–

13,500

316

178

127

–

–

–

–

–

–

–

–

–

–

Other private institutions

1,322

10

1,489

22

–

38

-174

186

Donations from private institutions

3,691

424

17,065

2,074

215

2,577

4,336

512

Private income

63,084

3,329

59,69424,858676

41,11145,160

4,140

206

2

1,584

–

–

98

2

7

Merchandising

–

–

–

–

–

72

–

1

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

Other revenues

815

46

–

–

–

59

14

13

Other income

1,021

48

1,584

–

–

229

16

21

Membership fees
Income from individuals

Joint appeals

Interest / investment income

In thousands of e

NorwaySouth
AfricaSpain

Sweden Switzerland

Donations

20,3591.067

55,34524,442

Legacies and bequests

1,389

–

2,734

6,692

4

2

22

21,752

1,069

Companies

1,008

Trusts and foundations

1,470

Lottery and special events

UnitedKingdom

UnitedStates2012

57,682

14,861

116,237

654,340

7,835

4,064

18,927

95,380

10

17

–

–

152

58,101

31,14465,53418,925

135,164

749,872

–

3,948

1,960

1,139

1,713

4,939

35,052

–

156

3,523

8,992

2,096

4,711

25,483

–

–

–

–

–

4,448

–

20,195

Joint appeals

–

–

–

–

–

–

–

1,275

Other private institutions

–

–

–

-9

2

–

–

7,036

Donations from private institutions

2,478

–

4,104

5,474

10,133

8,257

9,650

89,041

Private income

24,2301,069

62,20536,61875,667

27,181

144,814

838,913

977

6

296

100

114

22

690

7,203

Merchandising

–

–

1,037

–

14

–

–

1,692

Equipment and services
sold to other organisations

_

_

_

_

335

_

_

1,670

Other revenues

126

–

340

18

691

6

36

5,500

Other income

1,103

6

1,673

118

1,154

28

726

16,065

Membership fees
Income from individuals

Interest / investment income

26

NOTES – Ratios and Sectorial information

INTERNATIONAL financial report 2012

4.2.2 Public institutional income
In thousands of e

2012

2011

32,13423,727EU European Development Fund697–

EU others

397

973

33,22824,700

5,205

5,135

276

363

Denmark

3,580

3,464

France120

231

Germany

3,787

2,997

Ireland

909

1,220

Italy

27

625

Luxembourg

1,041

1,274

Spain

1,753

4,028

Sweden13,24013,846668

1,393

30,606

34,576

Norway

8,554

5,838

Switzerland

2,834

2,873

11,388

8,711

Canada

4,593

3,853

North American governments

4,593

3,853

Other governments or public institutions

2,850

2,860

-21

239

United Nations Children’s Fund ( UNICEF )–259

World Food Programme (WFP)

24

2

UN institutions

3

500

82,66875,200

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

Belgium
Czech Republic

United Kingdom
EU governments

Non-EU European governments

Office for Project Services ( OPS )Public institutional income

NOTES – Ratios and Sectorial information27

Médecins Sans Frontières
4.3 Programmes
Programme expenses by nature, and funding of programmes.

Expenses
2012

2011

Locally hired staff

205,227

187,104

International staff

144,204

134,506

Operational running expenses

29,17828,716

Medical and nutrition

107,928

125,650

Logistics and sanitation

34,871

38,711

Transport, freight and storage

76,40580,906

Training and local support

11,571

6,822

Consultants and field support

8,962

6,315

Private and public institutional grants

233

150

Others818

939

Programmes

619,396

609,819

Indirect supply costs

11,403

12,971

Field-related expenses

630,799622,790

Funding

In thousands of e

2012

2011

551,728

550,674

31,12822,833

EU European Development Fund697–

EU others

389

906

32,21423,739

4,638

4,636

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

AGCD – Belgium
Municipalities and regional councils – Belgium

266–

Ministry of Foreign Affairs (MFA) – Czech Republic

266

359

3,284

3,426

–

19

Danish Agency for Development Assistance ( DANIDA )Governments – France
Municipalities and regional councils – France

120

199

Ministry of Foreign Affairs ( MFA ) – Germany

3,787

2,997

Irish Aid ( DCI )

884

1,185

Governments – Italy

27

625

920

1,119

1,459

3,485

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

28

In thousands of e

NOTES – Ratios and Sectorial information

294

542

12,671

13,417624

1,302

29,24033,311INTERNATIONAL financial report 2012
Funding ( continued )In thousands of e

2012

2011

Ministry of Foreign Affairs ( MFA ) – Norway

6,735

3,849

Norwegian Agency for Development Cooperation ( NORAD )

1,542

1,778

649

467

1,750

2,068

10,676

8,162

Canadian International Development Agency ( CIDA )

4,340

3,805

North American governments

4,340

3,805

Other governments or public institutions

2,598

2,860

-21

239

United Nations Children’s Fund ( UNICEF )––World Health Organization ( WHO )––World Food Programme (WFP)

24–

UN institutions

3

239

79,072

72,116

630,799622,790

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

Office for Project Services ( OPS )Public institutional income
Funding of field-related expenses

Programmes relate to the aid projects undertaken by MSF and include the direct expenses incurred in the different countries of intervention.
Indirect supply costs represent the costs dedicated to the projects and associated with the delivery of emergency relief supplies.
618,467 thousand euros were spent in direct connection with the projects (2011: 609,819 thousand euros). The indirect supply costs of thelogistics satellites stood at 11,403 thousand euros (2011: 12,971 thousand euros).
These expenses were funded by 79,072 thousand euros from public institutional bodies (2011: 72,116 thousand), the balance being fundedby unrestricted and restricted private funds.
The difference of 3,596 thousand euros between public institutional income as stated in the Statement of Financial Activities (Note 4.2.2)
and the amount mentioned above represents the funding of expenses and activities incurred or undertaken at headquarters level (2011:
3,084 thousand euros).
Figures for the previous year are presented in total for comparative purposes. They are not presented in the following pages for the different
countries/regions of intervention because the emergency nature of MSF’s action means that year to year comparison by country/region ofintervention is of limited value.

STAFF INFORMATION

In full-time equivalents

2012

2011

Locally hired staff

29,22929,302

International staff

2,592

2,580

Field positions

31,82031,882NOTES – Ratios and Sectorial information29

Médecins Sans Frontières

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

2012

2011

342

1,453

EU governments

5,436

10,160

Remaining commitment to spend

5,778

11,613ECHO and EU institutions

5.1.2 Other commitments

In thousands of e

2012

2011

Rental contracts for office buildings

9,010

7,035

Warranty to secure debt

2,000

2,000

Guarantees given

846

315

Other off-balance sheet commitments given

368

106

5,123

7,809

17,347

17,265

DNDi
Other commitments

MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations:five public sector institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council of Medical Research, the Kenya
Medical Research Institute, the Ministry of Health of Malaysia and France’s Pasteur Institute – and one international researchorganisation, the Special Programme for Research and Training in Tropical Diseases (TDR), which is a permanent observer tothe initiative. DNDi became a legal entity in July 2003, when MSF was one of the founding partners. MSF’s objective in its
involvement in the creation of DNDi was to help create a research and development initiative for neglected diseases, which
in time would be self-financing and in a position to work independently of MSF. Accordingly, MSF committed itself tobe involved initially for five years.
In 2012, MSF launched a review process, to be concluded in 2013, that would inform any decision to be made in 2013
on MSF’s operational, political and financial commitment, if any, towards DNDi after 2014.

5.2 Subsequent events
There are no subsequent events to report.

30

NOTES – Other information

INTERNATIONAL financial report 2012

5.3 Staff figures
5.3.1 International Departures to the field
2012

2011

Medical pool

1,548

1,734

Nurse and other paramedical pool

1,785

1,935

Non-medical pool

2,622

2,707

International departures ( full year )

5,955

6,376

First-time departures ( full year )

1,500

1,593

5.3.2 Positions in the fieldIn full-time equivalents

2012

2011

Locally hired staff

29,22829,302

International staff

2,592

2,580

Field positions

31,82031,8825.3.3 Positions AT headquarters
In full-time equivalents

2012

2011

Social mission

1,318

1,155

Fundraising

495

406

Management and general administration

513

501

Employees

2,326

2,062

Social mission

28

26

Fundraising

26

25

Management and general administration

22

26

Volunteers

76

77

Note: For volunteers at headquarters, the numbers reported represent the average number of persons when full-time equivalent data are not available.

NOTES – Other information31

Médecins Sans Frontières

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

Highest gross salary by entity

32

For the position of:

MSF Australia

153,443

Australian dollars

General Director

MSF Austria

65,203euros

General Director

MSF Belgium

87,062euros

General Director

MSF Brazil

140,153

Brazilian real

General Director

MSF Canada

132,200

Canadian dollars

General Director

MSF Czech Republic

715,000

Czech koruna

General Director

MSF Denmark

695,400

Danish krone

General Director

MSF France

78,840euros

President

MSF Germany

80,886euros

General Director

MSF Greece

49,054euros

General Director

MSF Holland

100,764

euros

General Director

MSF Hong Kong

622,368

Hong Kong dollars

General Director

MSF International

111,600

Swiss francs

International President

MSF Ireland

76,792

euros

Office Manager

MSF Italy

62,534euros

General Director

MSF Japan

13,944,000

Japanese yen

General Director

MSF Logistique

66,328euros

General Director

MSF Luxembourg

70,788euros

General Director

MSF Norway

710,388

Norwegian krone

General Director

MSF South Africa

556,464

South African rand

General Director

MSF Spain

69,299euros

General Director

MSF Supply

73,980euros

General Director

MSF Sweden

571,356

Swedish krona

General Director

MSF Switzerland

134,724

Swiss francs

General Director

MSF UK

60,525pounds sterling

General Director

MSF USA

147,340

US dollars

General Director

Epicentre

82,706euros

General Director

Etat d’Urgence Production

52,810euros

General Director

Fondation MSF

56,864euros

General Director

NOTES – Other information

INTERNATIONAL financial report 2012

Lowest gross salary by entity

For the position of:

MSF Australia

44,541

Australian dollars

Donor Service Centre staff

MSF Austria

25,200euros

Fundraising Officer

MSF Belgium

34,164euros

DriverMSF Brazil

25,968Brazilian real

Administrative Assistant

MSF Canada

36,628Canadian dollars

Receptionist

MSF Czech Republic

325,000

Czech koruna

Fundraising Database Administrator

MSF Denmark

260,856

Danish krone

Receptionist

MSF France

23,914euros

Receptionist

MSF Germany

28,275euros

Assistant

MSF Greece

16,044euros

Facilities Officer

MSF Holland

20,496euros

Receptionist

MSF Hong Kong

154,656

Hong Kong dollars

Assistant

MSF International

44,632

Swiss francs

Messenger

MSF Ireland

26,454euros

Officer

MSF Italy

21,350euros

Receptionist

MSF Japan

3,552,000

Japanese yen

Communication Officer

MSF Logistique

20,826

euros

Assistant

MSF Luxembourg

25,115euros

Housekeeper

MSF Norway

253,018

Norwegian krone

Fundraiser

MSF South Africa

66,678South African rand

Assistant

MSF Spain

21,954euros

Fundraiser

MSF Supply

31,776

euros

Warehouse Assistant

MSF Sweden

258,492

Swedish krona

Assistant

MSF Switzerland

42,939Swiss francs

Assistant

MSF UK

22,245pounds sterling

Assistant

MSF USA

45,200

US dollars

Administrative Assistant

Epicentre

32,374euros

Receptionist

Etat d’Urgence Production

35,292

euros

Production AssistantFondation MSF

56,864euros

Assistant

NOTES – Other information33

© Isabel Corthier

A patient at MSF’s three-week fistula surgery camp in Warrap state, South Sudan. Obstetric fistulas are debilitating injuries to the birth canal thatcause incontinence and often lead to social stigma.

Finances bycountryINTERNATIONAL financial report 2012

Afghanistan

Armenia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5,435

Locally hired staff

901

International staff

3,800International staff

630

Operational running expenses

117

Operational running expenses

659

Medical and nutrition

3,016

Medical and nutrition

230

Logistics and sanitation

2,146

Logistics and sanitation

38

Transport, freight and storage

14

Training and local support

86

Consultants and field support

10

Transport, freight and storage

1

Training and local support

1,379

Consultants and field support

92

Private and public institutional grants-

Private and public institutional grants-

Others1

Others6

Programmes

16,529Indirect supply costs

560

Field-related expenses

17,089FUNDING

Programmes

2,032

Indirect supply costs

24

Field-related expenses

2,056

FUNDINGIn thousands of e

Private and other income

17,089In thousands of e

Private and other income

2,056

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

17,089Staff information

Public institutional income
Funding of field-related costs

2,056

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

1,040

Locally hired staff

81

International staff

71

International staff

12

Field positions

1,111

Field positions

93

FINANCES By Country35

Médecins Sans Frontières

Bangladesh

Bolivia & Paraguay *EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,278

Locally hired staff

830

International staff

1,368International staff

571

Operational running expenses

201

Operational running expenses

76

Medical and nutrition

592

Medical and nutrition

155

Logistics and sanitation

63

Logistics and sanitation

63

Transport, freight and storage

20

Transport, freight and storage-

Training and local support

189

Training and local support

196

Consultants and field support

15

Consultants and field support

45

Private and public institutional grants-

Private and public institutional grants-

Others-Others3

Programmes

3,706

Indirect supply costs

Programmes

11

Field-related expenses

Indirect supply costs

3,717

FUNDING

Field-related expenses

1,959
4
1,963

FUNDINGIn thousands of e

Private and other income

In thousands of e

2,864

Private and other income
ECHO and EU institutions

Humanitarian Aid Office of the European
Commission (ECHO)802

ECHO and EU institutions

802

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MAE) – Luxembourg
EU governments

31
20
51

Municipalities and regional councils – Spain
EU governments

1,697
266
266

Non-EU European governments-

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

UN institutions-

Public institutional income

853

Funding of field-related costs

3,717

Public institutional income

266

Funding of field-related costs

1,963

Staff information
In full-time equivalents

Staff information
In full-time equivalents

Locally hired staff

329

International staff

25

Field positions

354

*

36

FINANCES By Country

Locally hired staff

55

International staff

12

Field positions

67

Activities in Bolivia and Paraguay are operated as a joint programme.

INTERNATIONAL financial report 2012

Burkina Faso

BurundiEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

996

Locally hired staff

1,205

International staff

680

International staff

1,355

Operational running expenses

97

Operational running expenses

273

Medical and nutrition

238

Medical and nutrition

488

Logistics and sanitation

111

Logistics and sanitation

289

Transport, freight and storage

13

Training and local support

419
19Transport, freight and storage
Training and local support

3289

Consultants and field support

4

Consultants and field support

Private and public institutional grants-

Private and public institutional grants-

Others7

Others5

Programmes
Indirect supply costs
Field-related expenses

2,425
26
2,451

FUNDING

Programmes

4,066

Indirect supply costs

131

Field-related expenses

4,197

FUNDINGIn thousands of e

Private and other income

1,719

In thousands of e

Private and other income

4,178

ECHO and EU institutions

Humanitarian Aid Office of the European
Commission (ECHO)

732

ECHO and EU institutions

732

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Danish Agency for Development Assistance (DANIDA)

19

EU governments

19

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Public institutional income

732

Funding of field-related costs

2,451

-

Funding of field-related costs

19
4,197

Staff information

Staff information

In full-time equivalents
In full-time equivalents

Locally hired staff

164

International staff

14

Field positions

178

Locally hired staff

256

International staff

26

Field positions

282

FINANCES By Country37

Médecins Sans Frontières

Cambodia

Cameroon

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

429

Locally hired staff

657

International staff

743

International staff

1,174

Operational running expenses

73

Operational running expenses

154

Medical and nutrition

320

Medical and nutrition

680

Logistics and sanitation

137

Logistics and sanitation

125

Transport, freight and storage

37

Transport, freight and storage

Training and local support

81

Training and local support

353

Consultants and field support

5

Consultants and field support

122

Private and public institutional grants-

Private and public institutional grants-

Others2

Others2

Programmes

1,827

Indirect supply costs

22

Field-related expenses

1,849

Programmes
Indirect supply costs
Field-related expenses

7

3,274
49
3,323

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

1,849

Private and other income

3,184

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

North American governments-

135

Other governments-

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

139-

North American governments--

Other governments-

UN institutions-

UN institutions

4

1

Public institutional income
Funding of field-related costs

1,849

Staff information

Public institutional income

139

Funding of field-related costs

3,323

In full-time equivalents

38

Locally hired staff

115

International staff

14

Field positions

129

FINANCES By Country

Staff information
In full-time equivalents

Locally hired staff

79

International staff

17

Field positions

96

INTERNATIONAL financial report 2012

Central African
Republic

Chad
EXPENSES
In thousands of e

EXPENSES
In thousands of e

Locally hired staff

5,262International staff

5,411

Locally hired staff

4,684

Operational running expenses

1,211International staff

5,075

Medical and nutrition

2,838

Logistics and sanitation

857

Transport, freight and storage

29

Operational running expenses

906

Medical and nutrition

3,413

Logistics and sanitation

984

Transport, freight and storage

35

Training and local support

3,192

Consultants and field support

178

Private and public institutional grants-

Others28

Programmes

18,495

Indirect supply costs

413

Field-related expenses

Training and local support

4,133

Consultants and field support

280

Private and public institutional grants-

Others12

Programmes

20,033

Indirect supply costs

283

Field-related expenses

20,316

18,908FUNDINGFUNDINGIn thousands of e
In thousands of e

Private and other income

14,212

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

Private and other income

16,523

Humanitarian Aid Office of the European
Commission (ECHO)

2,154

1,523

ECHO and EU institutions

2,154

1,523

Danish Agency for Development Assistance (DANIDA)

15299

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Governments – Spain

3842

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

1,062

Irish Aid (DCI) – Ireland
Swedish International Development Cooperation
Agency (SIDA)
EU governments

450

EU governments

1,376

1,138
2,433

Non-EU European governments-

Canadian International Development Agency (CIDA)
North American governments

740
740

Other governments-

UN institutions-

Public institutional income

4,696

Funding of field-related costs

18,908Staff information

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

138

Non-EU European governments

263

North American governments-

Other governments-

UN institutions-

125

Public institutional income

3,793

Funding of field-related costs

20,316

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

1,196

Locally hired staff

911

International staff

104

International staff

86

Field positions

1,300

Field positions

997

FINANCES By Country

39

Médecins Sans Frontières

China

Colombia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

197

Locally hired staff

4,425International staff

237

International staff

2,171

Operational running expenses

28

Operational running expenses

405

Medical and nutrition

103

Medical and nutrition

683

Logistics and sanitation

97

Logistics and sanitation

198

Transport, freight and storage

1

Transport, freight and storage

10

Training and local support

42

Training and local support

608
136

Consultants and field support-

Consultants and field support

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes
Indirect supply costs
Field-related expenses

705
705

FUNDING

Programmes
Indirect supply costs
Field-related expenses

8,652
13
8,665

705

In thousands of e

Private and other income

8,665

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

705

Staff information

Funding of field-related costs

8,665

Staff information
In full-time equivalents

40

16

FUNDINGIn thousands of e

Private and other income-

In full-time equivalents

Locally hired staff

8

Locally hired staff

240

International staff

4

International staff

44

Field positions

12

Field positions

284

FINANCES By CountryINTERNATIONAL financial report 2012

Congo

Côte d’Ivoire

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

978

Locally hired staff

1,584International staff

914

International staff

1,145

Operational running expenses

157

Operational running expenses

178

Medical and nutrition

471

Medical and nutrition

675

Logistics and sanitation

188

Logistics and sanitation

106

Transport, freight and storage

18
386

Transport, freight and storage

6

Training and local support

403

Training and local support

Consultants and field support

12

Consultants and field support

4-

Private and public institutional grants-

Private and public institutional grants

Others2

OthersProgrammes

3,131

Indirect supply costs

59

Field-related expenses

3,190

FUNDING

Programmes
Indirect supply costs
Field-related expenses

23
4,119
35
4,154

FUNDINGIn thousands of e

Private and other income

3,187

In thousands of e

Private and other income

4,154

ECHO and EU institutions-

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)

3

EU governments-

EU governments

3

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions

Public institutional income-

Public institutional income

Funding of field-related costs

Funding of field-related costs

4,154

3,190

Staff information

Staff information

In full-time equivalents
In full-time equivalents

Locally hired staff

203

International staff

17

Field positions

220

Locally hired staff

348

International staff

21

Field positions

369

FINANCES By Country41

Médecins Sans Frontières

Djibouti

Democratic Republicof Congo
EXPENSES

In thousands of e

In thousands of e

22,481

Locally hired staff

297

International staff

15,942

International staff

201

Operational running expenses

4,189

Operational running expenses

23

Medical and nutrition

12,764

Medical and nutrition

43

Logistics and sanitation

3,221

Logistics and sanitation

8

Transport, freight and storage-

Locally hired staff

Transport, freight and storage

323

Training and local support

11,704Training and local support

26

Consultants and field support

1,796

Consultants and field support

16

Private and public institutional grants-

Others333

Programmes

72,753

Indirect supply costs

1,821

Field-related expenses

74,574FUNDING

Private and public institutional grants-

Others3

Programmes

617

Indirect supply costs

3

Field-related expenses

620

In thousands of e

Private and other income

65,412

FUNDINGIn thousands of e

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

2,515

Private and other income

620

2,515

Ministry of Foreign Affairs (MFA) – Czech Republic
Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany

74
236
445
459

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

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

1,360
624
3,198

Other governments-

UN institutions-

Ministry of Foreign Affairs (MFA) – Norway

1,708

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

Public institutional income

536
118
2,362

Funding of field-related costs

Canadian International Development Agency(CIDA) – Canada
North American governments

1,087
1,087

620

Staff information
In full-time equivalents

Other governments-

Locally hired staff

28

UN institutions-

International staff

3

Public institutional income

9,162

Field positions

31

Funding of field-related costs

74,574

Staff information

42

EXPENSESIn full-time equivalents

Locally hired staff

2,494International staff

288

Field positions

2,782

FINANCES By CountryINTERNATIONAL financial report 2012

Egypt

Ethiopia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

306

Locally hired staff

5,579

International staff

527

International staff

5,149

Operational running expenses

103

Operational running expenses

1,192

Medical and nutrition

169

Medical and nutrition

2,123

112

Logistics and sanitation

884

Transport, freight and storage

31

Locally hired staff

Logistics and sanitation
Transport, freight and storage

3

Training and local support

100

Consultants and field support

149

Private and public institutional grants-

Others-8

Programmes
Indirect supply costs
Field-related expenses

1,461
5
1,466

Consultants and field support

378

Private and public institutional grants-

Others34

Programmes

19,216

Indirect supply costs

165

Field-related expenses

19,381In thousands of e
In thousands of e

Private and other income

15,553

1,466

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

3,846

FUNDINGFUNDING
Private and other income

Training and local support

1,466

Staff information
In full-time equivalents

Locally hired staff

53

International staff

10

Field positions

63

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

873
873

Danish Agency for Development Assistance (DANIDA)
Municipalities and regional councils – Spain
Swedish International Development
Cooperation Agency (SIDA)
EU governments
Swiss Agency for Development and Cooperation(SDC)
Non-EU European governments
Canadian International Development Agency(CIDA) - Canada
North American governments

279
28
569
875
332
332
1,747
1,747

Other governments-

UN institutions-

Public institutional income

3,828

Funding of field-related costs

19,381

Staff information
In full-time equivalents

Locally hired staff

1,457International staff

107

Field positions

1,564

FINANCES By Country

43

Médecins Sans Frontières

FranceGeorgia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5

Locally hired staff

387

International staff

873

International staff

188

Operational running expenses

23

Operational running expenses

79

Medical and nutrition

147

Medical and nutrition

104

Logistics and sanitation

8

Logistics and sanitation

17

Transport, freight and storage-

Transport, freight and storage

21

Training and local support

2

Training and local support

58

Consultants and field support

184

Consultants and field support-

Private and public institutional grants-

Private and public institutional grants-

Others-Others2

Programmes
Indirect supply costs
Field-related expenses

1,242
1
1,243

FUNDING

Programmes
Indirect supply costs

4

Field-related expenses

860

FUNDINGIn thousands of e

Private and other income

1,243

In thousands of e

Private and other income

860

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

1,243

Funding of field-related costs

860

Staff information

Staff information
In full-time equivalents

44

856

In full-time equivalents

Locally hired staff-

Locally hired staff

41

International staff

13

International staff

3

Field positions

13

Field positions

44

FINANCES By CountryINTERNATIONAL financial report 2012

GreeceGuatemala

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

472

Locally hired staff

437

International staff

69

International staff

159

Operational running expenses

38

Operational running expenses

28

Medical and nutrition

83

Medical and nutrition

16

Logistics and sanitation

140

Logistics and sanitation

29

Transport, freight and storage

1

Transport, freight and storage

9

Training and local support

63

Training and local support

49

Consultants and field support

7

Consultants and field support

15

Private and public institutional grants-

Private and public institutional grants-

Others-Others-Programmes

873

Programmes

742

Indirect supply costs

1

Indirect supply costs

2

Field-related expenses

874

Field-related expenses

744

FUNDINGFUNDINGIn thousands of e

Private and other income874

In thousands of e

Private and other income

744

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs874

Staff information

Funding of field-related costs

744

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

15

Locally hired staff

20

International staff

1

International staff

3

Field positions

16

Field positions

23

FINANCES By Country45

Médecins Sans Frontières

GuineaHaiti

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,908

Locally hired staff

21,363

International staff

2,853International staff

6,198

Operational running expenses

580

Operational running expenses

780

Medical and nutrition

2,871

Medical and nutrition

5,299

Logistics and sanitation

806

Logistics and sanitation

1,932

Transport, freight and storage

38

Transport, freight and storage

Training and local support
Consultants and field support

1,358
93

Training and local support-

Private and public institutional grants

Others4

OthersIndirect supply costs
Field-related expenses

10,511486
10,997

2,068

Consultants and field support

Private and public institutional grants

Programmes

17

232
29

Programmes

37,918Indirect supply costs

532

Field-related expenses

38,450

FUNDINGFUNDINGIn thousands of e

In thousands of e

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

10,038

Private and other income

198

Humanitarian Aid Office of the European
Commission (ECHO)198

EU Others

27

ECHO and EU institutions

329

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

30
173
27
878
1,108

Municipalities and regional councils – Switzerland

2

Non-EU European governments

2-

AGCD – Belgium

510

Ministry of Foreign Affairs (MFA) – Czech Republic

72

Danish Agency for Development Assistance(DANIDA) – Denmark
EU governments

594

Municipalities and regional councils – Switzerland

167

Non-EU European governments

167

North American governments-

Other governments-

North American governments

UN institutions-

Other governments or public institutions

Public institutional income
Funding of field-related costs

36,981

12959
10,997UN institutions

302

30
-

Public institutional income

1,469

Funding of field-related costs

38,450Staff information
In full-time equivalents

46

Staff information

Locally hired staff

323

International staff

43

Locally hired staff

2,469

Field positions

366

International staff

113

Field positions

2,582

FINANCES By Country

In full-time equivalents

INTERNATIONAL financial report 2012

Honduras

India

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

340

Locally hired staff

3,193International staff

394

International staff

3,484

Operational running expenses

66

Operational running expenses

Medical and nutrition

43

Medical and nutrition

2,040

Logistics and sanitation

16

Logistics and sanitation

474

Transport, freight and storage

9

Transport, freight and storage

16

Training and local support

37

Training and local support

696

Consultants and field support

26

Consultants and field support

282

667

Private and public institutional grants-

Private and public institutional grants-

Others-Others8

Programmes

931

Programmes

Indirect supply costs

2

Indirect supply costs

Field-related expenses

933

Field-related expenses

10,8603
10,863

FUNDINGFUNDINGIn thousands of e

Private and other income

927

ECHO and EU institutions-

EU governments-

Municipalities and regional councils – Switzerland

6

Non-EU European governments

6

North American governments-

Other governments

In thousands of e

Private and other income

9,939

Humanitarian Aid Office of the European
Commission (ECHO)400

ECHO and EU institutions

400
12

-

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA) – Sweden
EU governments

UN institutions-

Non-EU European governments-

North American governments-

Public institutional income

6

Other governments-

Funding of field-related costs933

UN institutions-

Public institutional income

Staff information

Funding of field-related costs

512
524

924
10,863

In full-time equivalents

Locally hired staff

27

International staff

7

Field positions

34

Staff information
In full-time equivalents

Locally hired staff

659

International staff

74

Field positions

733

FINANCES By Country47

Médecins Sans Frontières

Iran

Iraq

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

437

Locally hired staff

4,408International staff

179

International staff

2,222

Operational running expenses

99

Operational running expenses

Medical and nutrition

88

Medical and nutrition

4,545

Logistics and sanitation

65

Logistics and sanitation

107

Transport, freight and storage

2

Transport, freight and storage

155

Training and local support

31

Training and local support

514

Consultants and field support

3

Consultants and field support

172

Private and public institutional grants-

Private and public institutional grants-

Others1

Others-Programmes
Indirect supply costs
Field-related expenses

905
905

FUNDING

Programmes
Indirect supply costs
Field-related expenses

12
12,942905

In thousands of e

Private and other income

12,942ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

905

Staff information

Funding of field-related costs

12,942

Staff information
In full-time equivalents

48

12,930

FUNDINGIn thousands of e

Private and other income

807

In full-time equivalents

Locally hired staff

82

Locally hired staff

270International staff

2

International staff

34

Field positions

84

Field positions

304

FINANCES By CountryINTERNATIONAL financial report 2012

Kenya

Kyrgyzstan

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

10,341

Locally hired staff

647

International staff

3,333International staff

1,137

Operational running expenses

992

Operational running expenses

235

Medical and nutrition

3,593

Medical and nutrition

579

Logistics and sanitation

1,163

Logistics and sanitation

228

Transport, freight and storage

99

Training and local support

1,541

Consultants and field support

1,562

Private and public institutional grants-

Others24

Programmes

22,648Indirect supply costs

133

Field-related expenses

22,781

Transport, freight and storage

4

Training and local support

188

Consultants and field support

80

Private and public institutional grants-

Others-Programmes

3,098

Indirect supply costs

60

Field-related expenses

3,158

FUNDINGIn thousands of e

Private and other income

FUNDING

18,389In thousands of e

Private and other income

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

854
854

AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)
Municipalities and regional councils – France
Ministry of Foreign Affairs (MFA) – Germany
EU governments
Ministry of Foreign Affairs (MFA) – Norway
Norwegian Agency for Development Cooperation(NORAD) – Norway
Municipalities and regional councils - Switzerland
Swiss Agency for Development and Cooperation(SDC)
Non-EU European governments

1,000
292
120
500
1,912
648
827
15
136
1,626

North American governments-

Other governments-

UN institutions-

Public institutional income

4,392

Funding of field-related costs

22,781

3,048

ECHO and EU institutions-

EU governments-

Municipalities and regional councils - Switzerland

110

Non-EU European governments

110

North American governments-

Other governments-

UN institutions-

Public institutional income

110

Funding of field-related costs

3,158

Staff information
In full-time equivalents

Locally hired staff

99

International staff

18

Field positions

117

Staff information
In full-time equivalents

Locally hired staff

797

International staff

54

Field positions

851

FINANCES By Country49

Médecins Sans Frontières

Lebanon

Libya

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,371

Locally hired staff

202

International staff

1,082

International staff

495

Operational running expenses

68

Operational running expenses

382

Medical and nutrition

1,114

Medical and nutrition

19

Logistics and sanitation

486

Logistics and sanitation

13

Transport, freight and storage

27

Transport, freight and storage

1

Training and local support

452

Training and local support-16

Consultants and field support

34

Consultants and field support

20

Private and public institutional grants-

Private and public institutional grants-

Others1

Others-Programmes
Indirect supply costs
Field-related expenses

4,949
48
4,997

FUNDING

Programmes
Indirect supply costs

1

Field-related expenses

803

FUNDINGIn thousands of e

Private and other income

4,984

In thousands of e

Private and other income

803

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Municipalities and regional councils – Switzerland

13

Non-EU European governments-

Non-EU European governments

13

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions

Public institutional income-

Public institutional income

13
Funding of field-related costs

Funding of field-related costs

Staff information
In full-time equivalents
In full-time equivalents

Locally hired staff

63

International staff

18

Field positions

81

FINANCES By Country

803

4,997

Staff information

50

802

Locally hired staff

15

International staff

8

Field positions

23

INTERNATIONAL financial report 2012

Madagascar

MalawiEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

118

Locally hired staff

3,748International staff

592

International staff

2,293

Operational running expenses

62

Operational running expenses

Medical and nutrition

158

Medical and nutrition

1,798

Logistics and sanitation

40

Logistics and sanitation

278

Transport, freight and storage

4

Transport, freight and storage

173

Training and local support

238

424

Training and local support

1,003

Consultants and field support

6

Consultants and field support

Private and public institutional grants-

Private and public institutional grants-

Others-Others2

Programmes

1,218

Indirect supply costs

18

Field-related expenses

1,236

FUNDING109

Programmes

9,828

Indirect supply costs

301

Field-related expenses

10,129FUNDINGIn thousands of e

Private and other income

1,233

In thousands of e

Private and other income

8,551

ECHO and EU institutions-

ECHO and EU institutions

Danish Agency for Development Assistance (DANIDA)

3

AGCD – Belgium

EU governments

3

Danish Agency for Development Assistance (DANIDA)

12

Non-EU European governments-

EU governments

996

North American governments-

Other governments-

Norwegian Agency for Development Cooperation(NORAD)582

Non-EU European governments

582

UN institutions-

North American governments-

Public institutional income

3

Other governments-

UN institutions-

Funding of field-related costs

984

1,236

Staff information

Public institutional income

1,578

Funding of field-related costs

10,129In full-time equivalents

Locally hired staff

62

International staff

13

Field positions

75

Staff information
In full-time equivalents

Locally hired staff

733

International staff

37

Field positions

770

FINANCES By Country51

Médecins Sans Frontières

Mali

Mauritania

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,690

Locally hired staff

531

International staff

1,824International staff

1,291

Operational running expenses

255

Operational running expenses

145

Medical and nutrition

1,873

Medical and nutrition

560

Logistics and sanitation

357

Logistics and sanitation

452

Transport, freight and storage

1,795Transport, freight and storage

Training and local support

1,193

Training and local support

Consultants and field support

114

7
1,015

Consultants and field support

2

Private and public institutional grants-

Private and public institutional grants-

Others3

Others-Programmes

9,104

Programmes

4,003

Indirect supply costs

288

Indirect supply costs

256

Field-related expenses

9,392

Field-related expenses

4,259

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

6,679

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)

2,713

ECHO and EU institutions

2,713

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

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

2,713

Funding of field-related costs

9,392

Staff information

Ministry of Foreign Affairs (MAE) – Luxembourg
Swedish International Development Cooperation
Agency (SIDA) – Sweden
EU governments
Ministry of Foreign Affairs (MFA) – Norway
Non-EU European governments

2,502

654
654
50
403
453
649
649

North American governments-

Other governments-

UN institutions-

Public institutional income

1,757

Funding of field-related costs

4,259

In full-time equivalents

52

Locally hired staff

465

International staff

31

Field positions

496

FINANCES By Country

Staff information
In full-time equivalents

Locally hired staff

177

International staff

21

Field positions

198

INTERNATIONAL financial report 2012

MexicoMorocco

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

330

Locally hired staff

296International staff

397

International staff

404

Operational running expenses

124

Operational running expenses

48

Medical and nutrition

117

Medical and nutrition

123

Logistics and sanitation

32

Logistics and sanitation

100

Transport, freight and storage-

Transport, freight and storage

2

Training and local support

102

Training and local support

28

Consultants and field support

11

Consultants and field support

11

Private and public institutional grants-

Private and public institutional grants-

Others1

Others-Programmes
Indirect supply costs
Field-related expenses

1,114
1,114

FUNDING

Programmes
Indirect supply costs
Field-related expenses

1,012

FUNDINGIn thousands of e

Private and other income

1,012

1,114

In thousands of e

Private and other income

1,012

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

1,114

Staff information

Funding of field-related costs

1,012

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

23

Locally hired staff

25

International staff

8

International staff

１10

Field positions

31

Field positions

35

FINANCES By Country53

Médecins Sans Frontières

Mozambique

Myanmar

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

2,951

Locally hired staff

4,021

International staff

2,577International staff

1,887

Operational running expenses

392

Operational running expenses

Medical and nutrition

850

Medical and nutrition

5,146

Logistics and sanitation

185

Logistics and sanitation

376

Transport, freight and storage

81

Transport, freight and storage

25

Training and local support

437

Training and local support

Consultants and field support

151

Consultants and field support

1,061
97

Private and public institutional grants-

Private and public institutional grants-

Others1

Others7

Programmes
Indirect supply costs
Field-related expenses

7,625
82
7,707

FUNDING

Programmes
Indirect supply costs
Field-related expenses

Private and other income

12,98484
13,068FUNDINGIn thousands of e6,549

EU Others

104

ECHO and EU institutions

104

In thousands of e

Private and other income

8,528

Humanitarian Aid Office of the European
Commission (ECHO)

889

ECHO and EU institutions

889

918

Swedish International Development Cooperation
Agency (SIDA)

569

EU governments

569

136

Ministry of Foreign Affairs (MFA) – Norway

535

136

Non-EU European governments

535

North American governments-

North American governments-

Other governments-

Other governments

UN institutions-

Office for Project Services (OPS)-21

UN institutions-21

AGCD – Belgium
Municipalities and regional councils – Belgium
EU governments
Swiss Agency for Development and Cooperation(SDC)
Non-EU European governments

706
212

Public institutional income

1,158

Funding of field-related costs

7,707

Staff information
In full-time equivalents

Locally hired staff

373

International staff

37

Field positions

54

364

FINANCES By Country

2,568

Public institutional income

4,540

Funding of field-related costs

13,068Staff information
In full-time equivalents

Locally hired staff

1,212International staff

35

Field positions

1,247

410

INTERNATIONAL financial report 2012

Niger

Nigeria

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

7,472

Locally hired staff

7,509International staff

4,989

International staff

4,283

Operational running expenses

880

Operational running expenses

656

Medical and nutrition

3,943

Medical and nutrition

3,966

Logistics and sanitation

2,400

Logistics and sanitation

701

Transport, freight and storage

3,583

Transport, freight and storage

25

Training and local support

2,865

Training and local support

Consultants and field support

64

Consultants and field support

Private and public institutional grants-

Private and public institutional grants

Others1

OthersProgrammes
Indirect supply costs
Field-related expenses

FUNDING
Private and other income

26,197693
26,890In thousands of e

16,085

6,342

EU Others
ECHO and EU institutions

6,600

258
348
401
425
650
379

Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI)
Ministry of Foreign Affairs (MAE) – Luxembourg
Governments – Spain
Swedish International Development Cooperation
Agency (SIDA)
EU governments

1,321
3,524

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

649
8
657

North American governments-

Other governments-

World Food Programme (WFP)
UN institutions

24
24

Public institutional income

10,805

Funding of field-related costs

26,890Staff information

174
12

Programmes

18,824

Indirect supply costs

207

Field-related expenses

19,031FUNDINGIn thousands of e

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)AGCD – Belgium

1,498

In full-time equivalents

Locally hired staff

1,505International staff

88

Field positions

1,593

17,530

Humanitarian Aid Office of the European
Commission (ECHO)766

EU European Development Fund

697

ECHO and EU institutions

1,463

Danish Agency for Development Assistance (DANIDA)38

EU governments

38

Non-EU European governments-

North American governments-

Other governments or public institutions-

UN institutions-

Public institutional income

1,501

Funding of field-related costs

19,031

Staff information
In full-time equivalents

Locally hired staff

891

International staff

80

Field positions

971

FINANCES By Country55

Médecins Sans Frontières

Occupied Palestinian
Territory

Pakistan
EXPENSES
In thousands of e

EXPENSES
In thousands of e

Locally hired staff

5,239International staff

3,979

Locally hired staff

1,986International staff

919

Medical and nutrition

2,336

Operational running expenses

237

Logistics and sanitation

1,009

Medical and nutrition

208

Transport, freight and storage

Logistics and sanitation

13

Training and local support

Transport, freight and storage

5

Consultants and field support

Operational running expenses

Training and local support

222

Private and public institutional grants

Consultants and field support

29

OthersPrivate and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

11
3,630
1
3,631

Programmes
Indirect supply costs
Field-related expenses

571

7
1,170
136
10
14,457133
14,590

FUNDINGIn thousands of e

FUNDING

Private and other income
In thousands of e

Private and other income

3,631

14,590ECHO and EU institutions-

EU governments-

ECHO and EU institutions-

Non-EU European governments-

EU governments-

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

3,631

Funding of field-related costs

14,590Staff information
In full-time equivalents

Staff information
In full-time equivalents

56

Locally hired staff

79

International staff

17

Field positions

96

FINANCES By Country

Locally hired staff

1,327International staff

77

Field positions

1,404

INTERNATIONAL financial report 2012

Papua New Guinea

Republic of Korea

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,387

Locally hired staff

122

International staff

1,887International staff

193

Operational running expenses

329

Operational running expenses

36

Medical and nutrition

431

Medical and nutrition

76

Logistics and sanitation

240

Logistics and sanitation

88

Transport, freight and storage

44

Transport, freight and storage

11

Training and local support

620

Training and local support

160

Consultants and field support

23

Consultants and field support

3

Private and public institutional grants-

Others2

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

28
4,989
25
5,014

FUNDING

Programmes

691

Indirect supply costs

25

Field-related expenses

716

FUNDINGIn thousands of e

Private and other income

5,014

In thousands of e

Private and other income

716

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

5,014

Staff information

Funding of field-related costs

716

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

168

Locally hired staff-

International staff

33

International staff

2

Field positions

201

Field positions

2

FINANCES By Country57

Médecins Sans Frontières

Russian Federation

Sierra Leone

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,402

Locally hired staff

1,648International staff

664

International staff

2,101

Operational running expenses

483

Operational running expenses

Medical and nutrition

1,381

350

Medical and nutrition

1,642
612

Logistics and sanitation

87

Logistics and sanitation

Transport, freight and storage

21

Transport, freight and storage

Training and local support

174

Training and local support

771

Consultants and field support

67

Consultants and field support

58

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

25
6,304
0
6,304

FUNDING

Private and public institutional grants
OthersProgrammes

6,304
-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Funding of field-related costs

74
7,262
392

Field-related expenses

7,654

FUNDINGECHO and EU institutions

Public institutional income-

Indirect supply costs

In thousands of e

Private and other income

6

6,304

Staff information

In thousands of e

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

6,488

375
375

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

707

EU governments

791

84

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,166

Funding of field-related costs

7,654

In full-time equivalents

Locally hired staff

180

International staff

9

Field positions

189

Staff information
In full-time equivalents

58

FINANCES By Country

Locally hired staff

518

International staff

38

Field positions

556

INTERNATIONAL financial report 2012

SomaliaSouth Africa

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

10,594

Locally hired staff

4,221International staff

3,777International staff

1,685

Operational running expenses

1,149

Operational running expenses

407

Medical and nutrition

3,797

Medical and nutrition

912

Logistics and sanitation

1,019

Logistics and sanitation

77

Transport, freight and storage

259

Training and local support

323

Consultants and field support

248

Transport, freight and storage
Training and local support
Consultants and field support
Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

5
4,737
109
17
25,204473
25,677

FUNDING

Private and public institutional grants-

Others2

Programmes

8,134

Indirect supply costs

3

Field-related expenses

8,137

FUNDINGIn thousands of e

Private and other income
ECHO and EU institutions
EU governments

25,639In thousands of e

Private and other income-

ECHO and EU institutions

-

6,368
-

Municipalities and regional councils – Switzerland

38

Non-EU European governments

38

North American governments-

AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA) – Sweden
EU governments

Other governments-

Non-EU European governments-

UN institutions-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

38

1,091
22
656
1,769

25,677

Staff information

Public institutional income

1,769

Funding of field-related costs

8,137

In full-time equivalents

Locally hired staff

1,928International staff

62

Field positions

1,990

Staff information
In full-time equivalents

Locally hired staff

200

International staff

35

Field positions

235

FINANCES By Country59Médecins Sans Frontières

South Sudan

Sri Lanka

EXPENSES

In thousands of e

In thousands of e

Locally hired staff

14,295International staff

14,781

Locally hired staff

364

Operational running expenses

2,708International staff

379

Medical and nutrition

7,470

Operational running expenses

26

Logistics and sanitation

6,791

Medical and nutrition

17

Logistics and sanitation

12

Transport, freight and storage

5

Training and local support

52

Consultants and field support

15

Transport, freight and storage

43

Training and local support

14,686

Consultants and field support

363

Private and public institutional grants-

Others17

Private and public institutional grants-

Programmes

61,154

OthersIndirect supply costs

1,522

Programmes

Field-related expenses

62,676

Indirect supply costs
Field-related expenses

FUNDING

46,692

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

8,365
25
1,075
1,300
9
200
340

Ministry of Foreign Affairs (MFA) – Norway
Swedish International Development Cooperation
Agency (SIDA) – Sweden
Non-EU European governments

916

In thousands of e

Private and other income

840

Humanitarian Aid Office of the European
Commission (ECHO)30ECHO and EU institutions

30-

Non-EU European governments

-

2,853

North American governments

-

5,802

Other governments-

UN institutions

-

135
1,051

Public institutional income

30

Funding of field-related costs

870

766
766
-

UN institutions-

Public institutional income

15,984

Funding of field-related costs

62,676

In full-time equivalents

Locally hired staff

2,165International staff

250

Field positions

2,415

FINANCES By Country

870

EU governments

Other governments

Staff information-

FUNDING

8,365

Municipalities and regional councils – Belgium
Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI) – Ireland
Ministry of Foreign Affairs (MAE) – Luxembourg
Governments – Spain
Swedish International Development Cooperation
Agency (SIDA)
EU governments

Canadian International Development Agency(CIDA) - Canada
North American governments

870

In thousands of e

Private and other income

60

EXPENSES

Staff information
In full-time equivalents

Locally hired staff

65

International staff

8

Field positions73

INTERNATIONAL financial report 2012

Sudan

Swaziland

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

6,094

Locally hired staff

3,452International staff

5,348International staff

2,074

Operational running expenses

1,251

Operational running expenses

Medical and nutrition

2,044

Medical and nutrition

2,260

Logistics and sanitation

1,515

Logistics and sanitation

646

Transport, freight and storage

257

Training and local support

986

Consultants and field support

252

Transport, freight and storage

16

Training and local support

3,779

Consultants and field support

95

Private and public institutional grants-

Others27

Programmes

20,169Indirect supply costs

310

Field-related expenses

20,479FUNDING

459

Private and public institutional grants-

Others2

Programmes

10,388Indirect supply costs

92

Field-related expenses

10,480

FUNDINGIn thousands of e

Private and other income

18,900In thousands of e

Private and other income

10,291ECHO and EU institutions-

Humanitarian Aid Office of the European
Commission (ECHO)520

ECHO and EU institutions

520

Danish Agency for Development Assistance (DANIDA)

142

EU governments

142

Norwegian Agency for Development Cooperation(NORAD)

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

713

Municipalities and regional councils – Switzerland

133
42

Non-EU European governments

175

North American governments-

Other governments-

UN institutions

-

204
917

North American governments-

Other governments-

UN institutions-

Public institutional income

1,579

Funding of field-related costs

20,479Danish Agency for Development Assistance (DANIDA)

14

EU governments

14

Public institutional income
Funding of field-related costs

189
10,480Staff information
In full-time equivalents

Staff information
In full-time equivalents

Locally hired staff

940

International staff

91

Field positions

1,031

Locally hired staff

272

International staff

35

Field positions

307

FINANCES By Country61Médecins Sans Frontières

Syria

Tajikistan

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

880

Locally hired staff

164

International staff

2,603International staff

564

Operational running expenses

125

Operational running expenses

470

Medical and nutrition

3,824

Medical and nutrition

219

Logistics and sanitation

874

Logistics and sanitation

56

Transport, freight and storage

258

Transport, freight and storage

14

Training and local support

604

Training and local support

146

Consultants and field support

47

Consultants and field support

2

Private and public institutional grants-

Private and public institutional grants-

Others-4

Others-Programmes

9,556

Programmes

Indirect supply costs

195

Indirect supply costs

Field-related expenses

9,751

Field-related expenses

FUNDING

1,307

9,751

In thousands of e

Private and other income

1,307

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

9,751

Staff information

Funding of field-related costs

1,307

Staff information
In full-time equivalents

62

17

FUNDINGIn thousands of e

Private and other income

1,290

In full-time equivalents

Locally hired staff

77

Locally hired staff

28

International staff

46

International staff

10

Field positions

123

Field positions

38

FINANCES By CountryINTERNATIONAL financial report 2012

TurkeyUganda

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

388

Locally hired staff

1,582International staff

445

International staff

2,340

Operational running expenses

102

Operational running expenses

Medical and nutrition

98

Medical and nutrition

1,297

Logistics and sanitation

88

Logistics and sanitation

159

Transport, freight and storage

4

Transport, freight and storage

88

Training and local support

55

Training and local support

551

Consultants and field support

45

Consultants and field support

83

334

Private and public institutional grants-

Private and public institutional grants-

Others-Others4

Programmes
Indirect supply costs
Field-related expenses

1,225
1,225

FUNDING

Programmes
Indirect supply costs

100

Field-related expenses

6,538

FUNDINGIn thousands of e

Private and other income

6,438

1,225

In thousands of e

Private and other income

6,137

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

Non-EU European governments-

UN institutions-

North American governments-

Public institutional income-

Other governments-

UN institutions-

Funding of field-related costs

Humanitarian Aid Office of the European
Commission (ECHO)121

ECHO and EU institutions

121

Governments – Spain280

EU governments

280

1,225

Staff information

Public institutional income

401

Funding of field-related costs

6,538

In full-time equivalents

Locally hired staff

30

International staff

5

Field positions

35

Staff information
In full-time equivalents

Locally hired staff

418

International staff

38

Field positions

456

FINANCES By Country63Médecins Sans Frontières

UkraineUzbekistan

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

492

Locally hired staff

1,284International staff

635

International staff

1,393

Operational running expenses

107

Operational running expenses

Medical and nutrition

1,006

Medical and nutrition

1,896

Logistics and sanitation

81

Logistics and sanitation

472

Transport, freight and storage

9

Transport, freight and storage

34

Training and local support

90

Training and local support

523

Consultants and field support

17

Consultants and field support

29

Private and public institutional grants-

Private and public institutional grants-

Others-Others-Programmes
Indirect supply costs
Field-related expenses

2,437
7
2,444

FUNDING

Programmes
Indirect supply costs
Field-related expenses

Private and other income

5,909
34
5,943

FUNDINGIn thousands of e2,444

In thousands of e

Private and other income

5,943

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

2,444

Staff information

Funding of field-related costs

5,943

Staff information
In full-time equivalents

64

278

In full-time equivalents

Locally hired staff

40

Locally hired staff

132

International staff

12International staff

28

Field positions

52

Field positions

160

FINANCES By CountryINTERNATIONAL financial report 2012

Yemen

Zambia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5,408

Locally hired staff

789

International staff

2,835International staff

556

Operational running expenses

112

Operational running expenses

345

Medical and nutrition

3,432

Medical and nutrition

132

Logistics and sanitation

339

Logistics and sanitation

102

Transport, freight and storage

13
259

Transport, freight and storage

4

Training and local support

802

Training and local support

Consultants and field support

97

Consultants and field support

6

Private and public institutional grants-

Private and public institutional grants-

Others7

Others-Programmes
Indirect supply costs
Field-related expenses

13,269183
13,452

FUNDING

Programmes

1,969

Indirect supply costs

24

Field-related expenses

1,993

FUNDINGIn thousands of e

Private and other income

13,452In thousands of e

Private and other income

1,967

ECHO and EU institutions-

ECHO and EU institutions

Governments – Spain-

Danish Agency for Development Assistance (DANIDA)

26

EU governments

26

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income

Funding of field-related costs

13,452

Staff information

Funding of field-related costs

26
1,993

Staff information
In full-time equivalents

In full-time equivalents

Locally hired staff

517

Locally hired staff

65

International staff

59

International staff

11

Field positions

576

Field positions

76

FINANCES By Country65

Médecins Sans Frontières

Zimbabweother countries

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

8,311

Locally hired staff

1,417International staff

2,359International staff

1,480

Operational running expenses

759

Operational running expenses

188

Medical and nutrition

5,145

Medical and nutrition

229

Logistics and sanitation

460

Logistics and sanitation

99

Transport, freight and storage

409

Transport, freight and storage

Training and local support
Consultants and field support

1,110
425

Training and local support

521

Consultants and field support

95

Private and public institutional grants-

Private and public institutional grants

233

Others7

Others22

Programmes
Indirect supply costs
Field-related expenses

18,985299
19,284Programmes
Indirect supply costs

719

Field-related expenses

8,417

In thousands of e

Private and other income
ECHO and EU institutions
Ministry of Foreign Affairs (MFA) – Czech Republic
Danish Agency for Development Assistance(DANIDA)7,698

FUNDINGFUNDING
17,954119

In thousands of e

Private and other income
ECHO and EU institutions

7,275
-

295
414

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

Ministry of Foreign Affairs (MFA) – Norway

916

EU governments

Non-EU European governments

916

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

EU governments

497
645
1,142

Public institutional income

1,330

Public institutional income

1,142

Funding of field-related costs

19,284

Funding of field-related costs

8,417

Staff information

Staff information
In full-time equivalents

66

3,414

In full-time equivalents

Locally hired staff

639

Locally hired staff

38

International staff

41

International staff

57

Field positions

680

Field positions

95

FINANCES By CountryINTERNATIONAL financial report 2012

Transversal
Activities *EXPENSES
In thousands of e

Locally hired staff

7

International staff

911

Operational running expenses

116

Medical and nutrition-

Logistics and sanitation-

Transport, freight and storage-

Training and local support

151

Consultants and field support

8

Private and public institutional grants-

Others2

Programmes

1,195

Indirect supply costs
Field-related expenses

13
1,208

FUNDINGIn thousands of e

Private and other income

1,208

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

1,208

Staff information
In full-time equivalents

Locally hired staff-

International staff-

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

FINANCES By Country67

About this Report
Editors
Terence Campbell, International Finance Senior Officer, with
Ricardo Rubio, International Finance Coordinator,
Marisol Gajardo, International Finance Officer,
and Geert Smits, MSF Holland Accounting Co-ordinator.

Editorial support
Jane Linekar, International Publications Manager.

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

Graphic design and artwork
ACW Ltd, London, UK+44 (0)20 8392 4330
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 116, CH-1211, Geneva 21, Switzerland
Tel: +41 (0) 22 849 8400, Fax: +41 (0) 22 849 8404, www.msf.org