31/12/2006

MSF International Movement Financial Report31/12/2006

Contents

MSF Missions around the world

2

President’s Report

4

Auditors’ Report

7

Combined financial statements

9Statement of financial position

10

Statement of financial activities

11

Statement of functional expenses

12Statement of cash flows

13

Statement of changes in retained earnings and equities

14

Notes to the financial statements
Introduction

15
16

1. Significant accounting policies

17

2. Statement of financial position

20

3. Statement of financial activities

25

4. Sectorial information27

5. Other information

64

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 4

MSF Missions around the WorldCountries with a black label are those with a total expenditureof less than 500k Euros and are included under ‘other countries’.

Click on a country name to go directly to thatcountry page. To get back to this map, click again
anywhere on the country page.
MOLDOVA P.62

RUSSIA (EXCL. CHECHNYA/INGUSHE TIA) P.55

POLAND P.62

CHECHNYA P.38

GEORGIA P.42

BULGARIA P.62

ARMENIA P.32

LUXEMBOURG P.62

IRAQ P.46

BELGIUM P.33

IRAN P.45

SWITZERLAND P.62

TURKMENISTAN P.59

FRANCE P.41

UZBEKISTAN P.60

ITALY P.46

SYRIA P.62

LEBANON P.49

PALESTINIAN TERRITORIES P.54

KYRGYZSTAN P.48

SPAIN P.62

AFGHANISTAN P.62

PAKISTAN P.54
JAPAN P.62

MOROCCO P.51

NORTH KOREA P.62

LYBIA P.62

CHINA P.38

NIGER P.53

LAOS P.48

MALI P.50

CHAD P.37

BURKINA FASO P.35
GUINEA-BISSAU P.62

GUATEMALA P.42

GUINEA P.43

HONDURAS P.44
HAITI P.43

ECUADOR P.40
COLOMBIA P.39

PERU P.55

BOLIVIA P.34

SUDAN P.58

NEPAL P.52

E THIOPIA P.41

INDIA P.44

PHILLIPINES P.62
PAPUA NEW GUINEA P.62

CENTRAL AFRICAN REPUBLIC P.37

SOMALIA P.57

SIERRA LEONE P.56

KENYA P.47

LIBERIA P.49

UGANDA P.60

IVORY COAST P.47

R WANDA P.56

BENIN P.34

BURUNDI P.35

NIGERIA P.53

TANZANIA P.58

CAMEROON P.36

DEMOCRATIC REPUBLIC OF CONGO P.39
ANGOLA P.32

SOUTH AFRICA P.57

SRI LANKA P.62

BANGLADESH P.33
MYANMAR P.52

THAILAND P.59
CAMBODIA P.36
INDONESIA P.45

MADAGASCAR P.62

REPUBLIC OF CONGO P.40

2 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

MALAYSIA P.62

MALAWI P.50

MOZAMBIQUE P.51
ZIMBABWE P.61

ZAMBIA P.61

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 3

President’s Report
For the year ended 31 December 2006
This report is presented along with the financial statements of the organisation

Overview of Operations 2006

for the year ended 31 December 2006. The financial statements have been

MSF in 2006 continued to conduct its largest aid operations in
Africa and particularly in Sudan, Democratic Republic ofCongo (DRC) and Niger.

prepared in accordance with the accounting policies set out in note 1 to thefinancial statements.
Objectives & Policies
Médecins Sans Frontières (MSF) is an international non-governmental medical-humanitarian organisation. We provide
independent medical relief to victims of war, disasters, epidemics and other catastrophes in approximately 70 countries
around the world. We strive to provide assistance to those whoneed it most, regardless of ethnic origin, religion or politicalaffiliation.
To get access to and care for the most vulnerable, MSF’s operational policies must remain scrupulously independent of governments, as well as religious and economic powers. We rely on
private individuals for the majority of our funding. In the field,
we conduct our own assessments, manage projects directly andmonitor the impact of our assistance. We also campaign forimproved access to medicines for the most vulnerable groups
and fund research into the development of drugs for neglecteddiseases.

MSF is a volunteer organisation. Each year about 2,500 doctors,
nurses, logistics specialists and engineers of all nationalities
leave on field assignments to join around 25,000 staff in the
countries of assistance.

Organisational Structure
Founded in Paris in 1971, MSF has become an internationalorganisation with nineteen sections throughout the world. Eachsection is an association. Twice a year the president of each section attends the MSF International Council, an association registered in Switzerland. This Council has, amongst others, theresponsibility to promote accountability and transparency
within the MSF movement; these accounts are a ref lection ofthat responsibility and ref lect the financial situation of the
movement as a whole.
All those working with MSF agree to abide by the principles of
the International Charter of MSF as follows:

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

• Médecins Sans Frontières observes neutrality and impartiality in the name of universal
medical ethics and the right to humanitarian assistance and claims full and unhindered
freedom in the exercise of its functions.

• Members undertake to respect their professional code of ethics and to maintain complete
independence from all political, economic and religious powers.

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

4 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

With ongoing conf lict in North Kivu, South Kivu and Katanga
in DRC, massive internal migration and displacement of civilians continued throughout the first part of the year, creating
urgent healthcare needs for the Congolese. Five surveys conducted by MSF in different parts of the country in 2006 hadrevealed that mortality was already far above the emergency
threshold. The dismal living and health conditions of the people we witnessed and an appalling lack of external assistance
led MSF to present a report at United Nations Security Council
Arria Formula Meeting in January 2006. We also expanded ourown activities accordingly. An MSF staff complement of over
2,000 addressed the basic healthcare and survival needs of displaced people living in precarious conditions in open areas. Key
activities included responding to cholera outbreaks, treating
malnutrition in children and conducting a vaccination campaign targeting close to half a million children for measles.
MSF’s raison d’etre is to work in conf lict zones and our independence and neutrality allow us to gain access to patients. The
potential dangers in these contexts, however, are apparent
through sporadic attacks directly targeting humanitarian workers - in 2006, for instance, in Sri Lanka and Darfur. Although
MSF remains one of the key international NGOs providing aid
in Darfur, we had to evacuate some of our missions because of
insecurity and are still struggling to get access to isolated populations. MSF is one of many NGOs that experienced security
incidents and we now travel mainly by air between the main
cities in Darfur as the roads have become unsafe. As a whole,Sudan remains the site of MSF’s largest operations, with over
6,000 staff working in over 30 locations in 2006.
Continuing unrest in Haiti and recognition of the health consequences of unpredictable bursts of violence and extreme poverty demanded our attention this past year. More resourceswere devoted to the provision of emergency surgery, particularly for gunshot wounds, and activities devoted to maternaland child healthcare were augmented through the opening of anew obstetrics hospital and provision of free care for all
patients.
With urgent healthcare and surgical needs in war contexts, MSF
is increasingly looking at innovative ways to deliver medicalhumanitarian assistance. In 2006, we began a program of reconstructive and plastic surgery in Amman, Jordan, specifically forpatients who had been severely injured in Iraq. Although wecannot guarantee the safety of expat teams within the country,
we are also delivering medical supplies to hospitals in Iraq.

MSF also responds to epidemics and sanitarian disasters inmore peaceful countries, of which our work in Niger is one
example. As food supply diminishes before the new harvest,
food becomes unaffordable on the free market for thousands offamilies in Niger, and cyclical malnutrition and associatedhealth complications kill about 190,000 children each year. The
development of a nutrient-dense, portable nutritional rehabilitation product enabled MSF to treat approximately 100,000
malnourished children in 2006. MSF is encouraging otherinternational organisations to implement this strategy, and isalso lobbying for price reductions so this product can be used
more widely.
In 2006, MSF completed a rigorous, movement-wide review of
its governance and working principles, now compiled into the‘La Mancha’ document. Reasserting that our primary goal is
working in areas of conf lict, and recognising that we remainedin many countries that are now in a reconstructive, post-conf lict phase with increased investment by governments and otherorganizations, MSF is now in the process of handing overnumerous projects in countries such as Angola, Guatemala,
Liberia and Sierra Leone.

Combined Accounts 2006
MSF is pleased to present its audited combined financial statements. The combined accounts represent an aggregation of thefinancial statements of 19 MSF sections worldwide, together
with the financial statements of 12 satellite organisations andthe international office of MSF. The combined financial statements provide both a view of MSF’s work internationally andalso a means of transparency and accountability.

Income2006 saw a decrease in income for MSF internationally compared with 2005. Total incoming resources for 2006 were € 80
million lower than in 2005. This decrease was mainly due to the
exceptional nature of 2005, due to the unprecedented support
received as a result of the Asian tsunami. Although this is areduction from € 649 million in 2005 to € 569 million in 2006,
if the effect of the tsunami income was not taken into account,2006 would represent a consistent increase from the previous
year. The level of the 2006 income was € 110 million more than2004. This represents an average annual increase since 2004 of
approx 11.5% each year. We would like to take this opportunity
to thank all our donors for their continued support, without
whom we would be unable to work for the populations that weserve.

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 5

Auditors’ Report
For the year ended December 31, 2006
Expenditure

Asian tsunami activities

The total expenditure in 2006 was € 560 million, which represents an increase of € 51 million over 2005, which equates to
10% growth in activities. This expenditure can be broken down
into two main categories, being social mission and otherexpenses. The table below breaks down these categories still
further.

The Asian tsunami at the end of 2004 lead to an enormous
response from the general public worldwide. A total of € 111
million was received in 2004 and 2005. € 24.5 million was spenton the tsunami crisis in 2004-5. During 2006 the remaining
restricted tsunami funds (€ 2.3 million) were spent. The
increase in our other programs activities during 2005 (€ 50m)
and 2006 (€ 45m) absorbed the remaining funds that were collected and subsequently ‘derestricted’ with the consent of thedonors.

Expenditure Social mission

2006
M€

2005
M€

Programs
Headquarters program support
Témoignage/awareness raising
Other humanitarian activities

375
56
18
8

348
50
16
8

Total Social Mission

457

421

Tsunami Income 2004-2006*
Funds collected• Funds derestricted or
re-directed to other crises• Funds reimbursed• Restricted funds spentin 2004-2006• Remaining restricted funds

Fundraising
Management and generaladministration

72

60

31

28

*Total other expenses

103

88

* (there was also a payment of income tax € 89k in 2006 and € 53k in 2005)

The result of the above is that MSF’s total expenditure in 2006
is represented by 82% spent on social mission and 18% on otherexpenses.

74.7
1.1

26.8
0.0

24.2
0

110.9

100

Tsunami Expenses 2004-2006*

M€

%

India
Indonesia
Sri Lanka
Thailand

0.6
22.2
4.0
0.4

2.2
81.6
14.7
1.5

Total (includes € 0.4m derestricted funds)

27.2

100

* The tsunami data supplied above is unaudited figures

Result for the year and reserves policy
The result for 2006 shows a surplus after adjusting for exchange
gains/losses of € 4.3 million. MSF has a reserves policy, at aninternational level, of holding a minimum of 3 months and amaximum of 12 months of total expenditure as retained earnings. The level as at 31st December 2006 was approximately 8months (see 2.14 of the notes to the financial statements).

6 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

%

82.8
1.3

Total

Other expenses

M€

To the Board of MSF International,
At your request, we have audited the accompanying international combined balance sheet of MSF as
of December 31, 2006, and the related international combined income statement, statement of changes
in equity and cash-f low statement for the year then ended, and a summary of significant accounting
policies and other explanatory notes.
Management’s Responsibility for the International Combined Financial Statements:
MSF’s Management is responsible for the preparation and presentation of these international combined
financial statements in accordance with the basis of preparation set out in Note 1 to the financial
statements. This responsibility includes: designing, implementing and maintaining internal control
relevant to the preparation and presentation of financial statements that are free from material
misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies
and making accounting estimates that are reasonable in the circumstances.
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.
Those standards require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether the international combined financial statements are freeof material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the financial statements. The procedures selected depend on the auditors’ judgement, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments the auditors consider internal control relevant to the entity’s
preparation and presentation of the financial statements in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivenessof the entity’s internal control.
An audit also includes evaluating the appropriateness of accounting principles used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentationof the financial statements. We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion.
Opinion:In our opinion, the accompanying international combined financial statements have been prepared,in all material respects, in accordance with MSF accounting policies, as presented in Note 1 to thefinancial statements.
Without qualifying our opinion, we draw your attention to Note 1 – “Significant Accounting Policies –Specific methods used for combined accounts” which describes the main deviations from theInternational Financial Reporting Standards and SIC interpretations in the MSF accounting policies.

Christophe Fournier, MD
President, MSF International Council
Paris La Défense, July 26, 2007
KPMG Audit, Département de KPMG S.A.

Neuilly-sur-Seine, July 26, 2007
ERNST & YOUNG et Autres

Gilles Salignon
Partner

Alain Levrard
Partner

ACTIVITY REPORT 2006/2006 MEDECINS SANS FRONTIERES 7

8 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Statement

Combined Financial statements for the year
ended 31st December 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 9

Statement of financial activities

Notes

2006

2005

In thousands of euros

2.1
2.2
2.3

2,037
29,2184,511

1,250
29,3094,925

Individuals
Private institutions

2.4
2.5
2.6
2.7
2.8
2.9

35,766
19,485
18,96916,891
6,250
4,678
347,454

35,483
14,232
29,271
12,5964,644
5,820
352,129

Current assets - Net

413,727

418,692

Total assets - Net

449,493454,174

Permanently restricted funds
Unrestricted funds
Other retained earnings and equities

2,478
389,361-7,102

2,846
384,614
1,519

384,737
4,300
5,256
44,026
1,162
12

388,979
3,633
4,873
42,722
13,94026

Liabilities

64,756

65,195

Total liabilities and retained earnings

449,493454,174

In thousands of euros

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

3.1.1/4.2.1
3.1.1/4.2.1

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

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

2.14
2.10
2.11
2.12
2.13

Restricted

Total 2006

Total 2005

378,21770,452

26,905
12,820405,122
83,272472,71270,280448,669

39,725488,394542,993

Notes Unrestricted

Public institutional income

3.1.2/4.2.2

214

61,566

61,78090,303

Other income

3.1.3/4.2.1

18,255279

18,534

15,680467,138

101,570

568,708

648,975

3.2/4.2.3
3.2
3.2
3.2

280,42150,743
17,577
7,508

94,964
5,048
462
404

375,385
55,791
18,0397,912

347,873
49,504
15,955
7,974

3.2
3.2
3.2

356,249
71,55730,661
89

100,878
287
184-

457,127
71,84430,84589421,306
59,82928,10653

Other expenses

102,307471

102,778

87,988

Total Expenditure

458,556

101,349

559,905509,294

Net exchange gains/losses
unrealized & realized-4,322-221-4,543

4,071

Surplus/(deﬁcit)

4,260

0

4,260

143,753

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

Statement

Statement

Statement of financial position

26th July 2007,

Bernadette Orbinski-Burke
Treasurer, MSF International Council

10 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 11

Statement of cash flows

In thousand of euros

In thousands of euros

Social mission
Nature of expenses

Programs

Headquarters
programsupportTémoignage /AwarenessraisingOtherhumanitarian
activities

Total Social
mission

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

181,251
65,01073,291
24,471
1,915
6,610
12,629
541
952
795
7,920
-

39,384
4,572
34
213
1,081
1,101
9
190
5,717
75
7
145
1,453
1,809

8,586
1,222
3
-1
1,014
1,226
1,462
2,774
1,383
7
10
6
127
221

540
327
1,704
133
73
6
5
113
4,963
1
47

229,761
71,13175,032
24,816
4,083
8,944
1,476
2,964
19,842
623
5,932
946
9,502
2,076

Total

375,385

55,791

18,0397,912

457,128Nature of expenses

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

11,387825
63,535
11,223
5,696
34,978
2,343
53
1,007
379
414

18,976
1,775
1
2,981
753
387
471
1,453
34
10
1,366
947
1,690

Total

71,84430,844

Income tax

Total Other
expenses

Total 2006

Total 2005

89-

30,362
2,600
7
6,516
11,976
6,083
35,449
3,796
175
10
2,373
1,326
2,104

260,12373,73075,03924,816
10,59920,9207,559
38,41323,638
798
5,942
3,319
10,8284,180

220,655
77,11567,44729,876
9,896
18,612
5,908
34,32622,366
982
6,736
3,513
8,466
3,396

89

102,778

559,905509,294

12 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

2005

481,191
488,394531,305
542,993-5,792-434-97870,84861,78020,592406-32,686
97,63390,303

11,447-2,379-547,287
18,534-457,128-102,778

8,726-1,395-490,853
15,680-421,306-87,988

4,625
316
-223
-7,555

4,457
46
-26
-159
-6,529-5,693
2,613-2,420
7,392

4,751

138,084• Investments in non-current assets• Proceeds on disposals of non-currents assets• Investment subsidies as income• Change in investment subsidies liabilities-4,362
223-193-3,99026
159-44

Net cash provided by/(used for) investing activities (B)-4,332-3,849

7,555
649
19

6,529
192
20

Net cash provided by/ (used for) financing activities (C)Effect of exchange rate fluctuations (D)Effect of changes in accounting principles and structure (E)Effect of changes in combination’s scope (F)8,223-12,284-1,020
-

6,741
8,277
-1,2792,384

Change in cash and equivalents (A+B+C+D+E+F)-4,661

150,359

Opening cash and equivalents (G)352,102

201,743

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

347,441

352,102

Cash flows from humanitarian and functioning activities

Other expenses
Management,
general andFundraising administration

2006

Statement

Statement

Statement of functional expenses

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

Cash flows from investing activities

Cash flows from financing activities• Permanently restricted contributions and income• Gains/losses resulting from financial assets and debts• Change in financial debts• Change in capital

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 13

Notes to the financial statements

Notes

Statement

Statement of changes in retained earnings
and equities
In thousands of euros

Change insubscribed
capitalAssetsrevaluation

Translation
adjustment

Othermovements

Closing

Notes

Opening

Surplus /Deficit

2.14
2.14

2,846
384,614

4,378

-

-352
369

-

-16
-

2,478
389,361Retained earnings
Capital for foundations
Combination adjustment
Translation adjustment

387,461
155
223
1,140

4,378
-116
-

19
-

17
-

-8,525-16-

391,840
174
107-7,384

Other retained earnings
and equities

1,519

-116

19

-

-8,525--7,103

Total retained earnings
and equities

388,979

4,262

19

17

-8,525-16384,736

Permanently restricted
funds
Unrestricted funds

14 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 15

1 Significant accounting policies

Médecins Sans Frontières (MSF) is an international

MSF has been setting up emergency medical aid mis-

humanitarian aid organisation that provides emer-

sions around the world since 1971.

gency medical assistance to populations in danger in

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

approximately 70 countries. In countries whereinternational organization. It is comprised of 19

health structures are insufficient or even non-exist-

national sections in Australia, Austria, Belgium,ent, MSF collaborates with authorities such as the

Canada, Denmark, France, Germany, Greece, Holland,

Ministry of Health to provide assistance. MSF works in

Hong Kong, Italy, Japan, Luxembourg, Norway, Spain,

rehabilitation of hospitals and dispensaries, vaccina-

Sweden, Switzerland, the United Kingdom, thetion programmes and water and sanitation projects.

United States, and an international office in Geneva.

MSF also works in remote health care centres, slumareas and provides training of local personnel. All thisThe search for efficiency has led MSF to create 12

is done with the objective of rebuilding health struc-specialized organizations - called “satellites” - intures to acceptable levels.

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

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

also to raise awareness of crisis situations; MSF acts as

action.

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

These satellites, considered as related parties to the

public about the plight of the populations in danger

sections include: MSF-Supply in Belgium, MSF-

for whom MSF works. In doing so, MSF sets out to

Logistique, Epicentre, Fondation MSF, Etat d’Urgence

alleviate human suffering, to protect life and health

Production, MSF Assistance, SCI MSF, SCI Sabin inand to restore and ensure respect for the humanFrance, MSF- Luxembourg Etablissement d’Utilité

beings and their fundamental human rights.

Publique in Luxembourg, MSF Foundation Kikin in
Japan, and MSF Enterprises Limited in the United

It is part of MSF’s work to address any violations ofbasic human rights encountered by field teams, violations perpetrated or sustained by political actors. It
does so by confronting the responsible actors themselves, by putting pressure on them through mobilisation of the international community and by issuinginformation publicly. In order to prevent compromiseor manipulation of MSF’s relief activities, MSF maintains neutrality and independence from individual
governments. The organisation also tries to ensurethat the majority of funds raised for its work comedirectly from contributions from the general public.
In this way, MSF guarantees equal access to its

Notes

Notes

Introduction

Kingdom.

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

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

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

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

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

AUD
CAD
CHF
DKK
EUR
GBP
HKD
JPY
NOK
SEK
USD

ClosingRate
2006

Average
Rate
2006

ClosingRate
2005

Average
Rate
2005

1.67
1.53
1.61
7.46
1.00
0.67
10.24
156.93
8.24
9.04
1.32

1.67
1.42
1.57
7.46
1.00
0.68
9.75
146.02
8.05
9.25
1.26

1.61
1.37
1.56
7.46
1.00
0.69
9.15
138.90
7.99
9.39
1.18

1.63
1.51
1.55
7.45
1.00
0.68
9.68
136.85
8.01
9.28
1.24

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

1.3 Change in accounting policies
The 2006 financial statements do not contain any changes inaccounting policies compared to 2005.

humanitarian assistance.

16 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 17

NotesNotes
1.4 Intangible assets and property, plant andequipment
Intangible assets are recorded at historical value and depreciated on a straight-line basis over a 3-year period. Property,
plant and equipment are recorded at their acquisition cost,
including incidental expenses. They are depreciated using thestraight-line method with estimated useful lives as follows:• Land: no depreciation,• Buildings: 50 years,• Fixtures: 5 years,• Furniture, computers, machinery and equipment:
3 to 5 years,• Other tangible assets: 3 to 10 years.
The purchase cost of fixed assets used in the field for program
purposes is charged directly to program expenses and not
depreciated, because of their accelerated useful life.

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

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

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

1.7 Receivables and other assets
Grants receivable correspond to funds owed to MSF by third
parties according to a formal agreement. They result from thedifferences between the cumulative allowable expenses
incurred and the funds received for each of these agreements.
Contributions receivable include donations not yet received
for which MSF is certain to collect the money. They areaccounted for at historical value. Legacies & bequests areaccounted for on a cash basis and are therefore not include inreceivables (see 1.13 Legacies and bequests). Other receivables
and other assets are recorded at their historical value.

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

18 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

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

directly from / by public institutional bodies such as governments or multi-lateral agencies. Income from other activities ismainly from merchandising, equipment and services provided
to other organizations, and financial transactions.

Restrictions

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

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

1.11 Deferred income

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

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

1.10 Financial debts, accounts payable andaccrued expenses

1.12 Retained earnings and equities
Retained earnings represent cumulated surpluses and deficits
of current and previous years.
They are compromised of:• Permanently restricted funds, which may be capital funds,
where the assets are required by the donors to be invested
or retained for actual use, rather than expended, or which
may be the minimum compulsory level of retained earnings
to be maintained in some countries.
• Unrestricted funds, which are unspent donor non-designated funds to be spent at the discretion of MSF’s trustees tofurther our social mission.
Other retained earnings and equities represent foundations’capital, combination restatements between certain sections
and satellites and translation adjustments (for the combination
restatements related to exchange rate differences). Unspent
donor-designated/restricted funds are treated as deferredincome at the year end (see 1.11 above)

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

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

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

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

In-kind donations and services
In-kind donations and services are not valued and therefore
not accounted for in the statement of financial activities. As
MSF is an international movement, an aggregate of the in-kind
contributions and services valued at average market prices orvalued at the market prices in force in the different countries
would have been meaningless and misleading in terms ofcomparability. The act of volunteering to work in MSF’s humanitarian projects is not valued because it represents one of thebases of the MSF charter and principles. From a volunteer’s
standpoint, this involvement is a personal choice that a valuation at a market price denies. From MSF’s standpoint, this isalso a choice made in accordance with its principles, and amonetarisation of this involvement would not represent a fairindicator of the services provided by the volunteers. However,an inventory of volunteers’ assistance is presented in the notes
4.2.3 and 5.2.

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 19

NotesNotes

2 Statement of financial position
In thousands of euros

In thousands of euros

2.1 Intangible assets

2.3 Financial assets

Mainly comprises softwares and licenses.

Foreignexchange
Other
gain / loss movements

Opening

Additions

Disposals

Closing

Intangible assets - gross value
Depreciation

7,754-6,504

1,636
-872

-32
8

-6
1

53
-

9,405
-7,368Intangible assets - Net

1,250

763

-24

-5

53

2,037

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

Gross value

Provision

Net value
2006

Net value
2005

Loans
Long-term investments
Other financial assets

12
3,644
880

-7
-18

5
3,644
862

3,566
1,359

Total ﬁnancial assets

4,536

-25

4,511

4,925

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

Total 2006

297

497

68

862

Gross value

Provision

Net value
2006

Net value
2005

Medical and non-medical relief goods
Other inventories

18,871797-182-

18,689797

13,187
1,045

Total inventories

19,667-182

19,485

14,232Gross value

Provision

Net value
2006

Net value
2005

Grants receivable from private donors

3,833

-7

3,825

3,597

Grants receivable from public institutional agencies• ECHO and EU institutions• UN institutions• American governments• Asian governments• EU European governments• Non EU European governments• Oceanian governments• Other governments

15,176
5,836
197
9
9,033
6
95

-32
-32
-

15,144
5,804
197
9
9,033
6
95

25,67414,000253
79
31
11,19779
35

Total grants receivable

19,009-39

18,96929,271

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

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

Additions

Disposals

Foreignexchange
gain / loss

Land
Buildings
Fixtures
Furniture
Computers
Machinery & equipment
Other tangible assets

5,849
23,461
6,289
3,610
7,713
1,899
1,266

424
442
283
932
387
384

-116
-49
-448
-263
-135

-36
-165
-78
-79
-135
-8
-

-143
94
50
-53
30
-30

5,813
23,578
6,630
3,815
8,010
2,045
1,484

Property, plant & equipment - gross value

50,0872,853-1,012-501-53

51,374

Depreciation-20,779-3,120

719

228

794

-22,157

Property, plant & equipment - Net

29,309

-267

-292

-273

741

29,218Finance leases
At the end of the year, the net value of capitalized assets stands
at 2,016 thousand euro, and capitalised lease obligations at 2,515.
The total reimbursments for the current year amount to 245
thousand euro, and the rent expenses to 347.

Other
movements

Closing

Other ﬁnancials assets - Net

2.4 Inventories

2.5 Grants receivable

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

2.6 Contributions receivable
At December 31st 2006, the committed outstanding amountrepresents 16,891 thousand euro and is considered to be received
within the following year.

20 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 21

NotesNotes
In thousands of euros

In thousands of euros

2.7 Other receivables

2.11 Financial debts

Other receivables mainly relate to services provided and goods
sold to other organisations. At December 31st 2006, the committed outstanding amount represents 6,250 thousand euro and isconsidered to be received within the following year.

Their breakdown by maturity date is the following:

2.8 Other assets
Other assets mainly include prepaid expenses. Breakdown by
maturity date is as follows:< 1 year> 1 year and< 5 years> 5 years

Total 2006

Total 2005

Borrowings and loans
Capitalized lease obligation

2,741
244

1,133

1,138

2,741
2,515

2,153
2,726

Financial Debts

2,985

1,133

1,138

5,256

4,879

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

Other assets

4,573

2.9 Cash and equivalents-> 5 years

Total 2006

105

4,678

2006

2005

Short-term deposits
Cash in headquarters
Cash in the field

215,189
111,295
20,970227,825
100,177
24,126

Cash & equivalents

347,454352,129

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

2006

2005

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

26,302
11,780
1,713
295
39
3,899

24,740
8,743
1,660
631
477
6,471

Accounts payable and accrued expenses

44,02642,722

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

Total 2006

42,564

188

1,274

44,0262.10 Provisions and contingent liabilities
Accounts payable and accrued expenses

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

Provisions and contingent liabilities

Opening

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain/loss

3,633

1,415

-98

-634

-16

1,200 thousand euro of the additional provisions relates to tax
assessments received by MSF in early 2007 relating to ouractivities in the field. MSF is currently challenging the basis ofthese particular assessments. The remaining provision covers
various different risks for which MSF has a constructive obligation.
In July 2004 the government of the Netherlands filed a claim
against MSF Switzerland in the Geneva’s Court of first instance.
The claim concerned the reimbursement of a €1 million ransom paid by the government of the Netherlands for the liberation of Arjan Erkel, the former MSF Switzerland programme
head in Dagestan, who was kidnapped on August 12, 2002,
and freed on April 11, 2004.
The government of the Netherlands ordered MSF Switzerland
to pay an amount of €770,000, plus a sum producing an inter-

22 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Other
movements

Closing

4,300

est of 5% as of 15 June 2004. MSF Switzerland opposes thisclaim and has in turn submitted a counterclaim demandingthat the government of the Netherlands restore the sum of€230,000 held in its account. In a judgement handed down on
March 15, 2007, the Court of First Instance rejected the claimof the government of the Netherlands, ordered it to pay a sumof €46,000 bearing an interest of 5% since May, 19, 2004 (uponcounterclaim); the Court also ordered the government of theNetherlands to pay legal costs, amounting to CHF 70,000. The
government of the Netherlands appealed against the judgment.
No provision has been recorded with regard to the demandof the government of the Netherlands. The receivable of€ 230,000 was not recognised among MSF Switzerland’s assets,
nor were the legal costs granted to MSF Switzerland by the
Court of First Instance.

2.13 Deferred income

2006

2005

Deferred income on public institutional grants
Deferred income on private grants
Unspent donor-designated/restricted funds
Other deferred income
Gross value of investment subsidies

2,414
208
5,561
103
2,876

3,461
647
6,763
94
2,975

Deferred income

11,162

13,940Its breakdown by maturity date is the following:

Deferred income< 1 year> 1 year and< 5 years> 5 years

Total 2005

11,162--

11,162The cumulative unspent donor-designated funds will be strictly spentin accordance with the donors’ desire (e.g. specific countries or typesof interventions) as the need arise.

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 23

NotesNotes

3 Statement of financial activities
In thousands of euros

In thousands of euros

The following schedule shows their year-end position:

3.1 Income

OpeningAmounts
spent in2006

Amountsraised in2006

Foreignexchange
gain / loss

Other
movements

Closing

Afghanistan
Algeria
AngolaBurkina Faso
Cambodia
Central African Republic
Chad
Congo, Democratic Republic of theEast Timor
Eritrea
Guatemala
Haiti
India excluding Tsunami
Iran
Iraq
Ivory Coast
Kazakhstan
Kenya
Lebanon
Malawi
MoroccoMozambique
Pakistan
Palestinian territories
Sierra Leone
SomaliaSouth Africa
Sudan
Tsunami - for funds only (not for expenditure)
UgandaUzbekistan
Other countries or restrictions

17
19
3
10
73
3
194
1
1
1
13
7
88
5
1
1
1
1
271
2
73
1,559
8
1
60
2,315
1
2,035

-17
-3
-10
-73
-3
-194
-1
-7
-25
-4
-1
-1
-1
-1
-271
-2
-73
-1,738-8-60-2,364-1-2,990

2
7
1
117
197
3
1
2
27
70
4
6,439

-18
-21
-186

-

19
2
1
8
13
63
2
117
3
1
3
27
4
5,298

Unspent donor-designated/restricted funds

6,763-7,848

6,870

-224

-

5,561

3.1.1. Private income

2006

2005

Donations
Legacies and bequests
Membership fees

358,869
46,131
122435,657
36,951
104

Individuals

405,122472,712Companies
Trusts & foundations
Lottery & special events
Joint-appeals
Other private institutions

19,602
19,41040,631
233
3,397

30,731
16,49818,523
1,155
3,373

Donations and grants from private institutions

83,27270,280ECHO and EU institutions
UN institutions
American governments
Asian governments
EU European governments
Non EU European governments
Oceanian governments
Other governments

9,139
1,470
2,850
4
40,923
7,152
242

26,087
1,022
2,419
36
50,493
10,055
2
189

Public institutional income

61,78090,303

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

8,615
1,272
2,629
6,019

6,533
916
1,251
6,981

Other income

18,534

15,680

Income from individuals includes:

Other countries or restrictions represent either the countries
for which restricted funds lower than one thousand euroremain unspent, or transversal restrictions. They mainly
include:• a balance of 381 thousand euro from an original contribution of 841 thousand euro earmarked to the purchase ofmeningitis vaccines. These vaccines have actually beenbought but only partly used at year-end. The donation isrecognized as income as and when the vaccines have been
consumed.
• a donation of 136 thousand euro restricted to the construction of a logistics warehouse and recognized as income as
the asset is depreciated.
• annuity trusts of 799 thousand euro.
• Norwegian government contribution of 3,642 thousand euro
to a telethon held in Norway during 2006.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years bysurpluses of income over expenses. As at 31 Dec 2006, theavailable portion (unrestricted funds less the translation
adjustment) represents 8.2 months of activity. The purpose ofmaintaining retained earnings is to meet the following needs:
future major humanitarian emergencies for which sufficientfunding cannot be obtained, and/or a sudden drop of private

24 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

and/or public institutional funding, and the sustainability oflong-term programs (e.g. ARV treatment programs), as well as
the pre-financing of operations to be funded by forthcoming
public fundraising campaigns and/or by public institutional
funding. Significant changes in retained earnings for 2006
include the release of 352 thousand euros of permanently
restricted endowment funds from MSF-Japan.

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

3.1.2. Public institutional income
The table below presents the breakdown of donations and grants
awarded by public institutional bodies classified by geographicalorigin:3.1.3. Other income

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 25

NotesNotes

4 Sectorial information
In thousands of euros

In thousands of euros

3.2 Expenditure

4.1 Ratios

Program expenses by nature and continent

Operational ratios

2006

2005

Operations
Témoignage / Awareness raising
Other humanitarian activities

77.0%
3.2%
1.4%

78.0%
3.1%
1.6%

Social mission
Fundraising
Management. general and administration
Income tax

81.6%
12.8%
5.5%
0.0%

82.7%
11.7%
5.5%
0.0%

Other expenses

18.4%

17.3%

Total Expenditure

100.0%

100.0%

Private Income
Public institutional income
Other income

85.9%
10.9%
3.3%

83.7%
13.9%
2.4%

Total Income

100.0%

100.0%

International staff
National staff
Operational running
expenses
Medical and nutrition
Logistics and sanitation
Transport, freight, storage
Training and local support
Consultants and field
supportPrivate and public
institutional grants
Miscellaneous
Programs

AfricaAmerica

Asia

EuropeOceania

UnallocatedTotal 2006

Total 2005

66,792
76,690

5,853
8,336

15,907
13,332

1,131
6,506

44
2

2,280
321

92,007105,188

85,56580,656

15,04451,044
17,33342,605
2,425

1,003
4,241
944
1,348
254

2,984
14,764
5,458
6,781
867

1,225
3,286
596
665
162

2
4
-

318
-44
140
185
128

20,57573,291
24,471
51,588
3,837

19,63966,16629,17160,182
3,314

2,463

307

735

156

-

-297

3,366

2,582

145
609

45

50
67

13
18

-

114

209
853

178
421

275,152

22,33260,945

13,75853

3,146375,385

347,873

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

Témoignage / awareness-raising
Témoignage / awareness-raising activities comprise expenses
incurred by MSF in an educational manner to further its social
mission. They represent the situations where MSF acts as a witness and speaks out about the plight of the populations it
serves through trying to mobilise the international communityand by issuing information publicly in order to inform, put pressure on responsible actors and stimulate action. Too often in
the countries where MSF works, we cannot treat our patients

because the medicines are too expensive or they are no longer
produced. Sometimes, the only drugs we have are toxic or ineffective, and nobody is looking for a better cure. As a medical
humanitarian organisation, it is fundamentally unacceptable to
MSF that access to essential medicines is becoming almost
impossible, particularly for the common global infectious diseases. Since 1999, MSF has been campaigning internationally to ﬁnd
long-term, sustainable solutions to this crisis. The Access toEssential Medicines Campaign is pushing to lower the prices ofexisting medicines, to bring abandoned drugs back into production, to stimulate research and development for diseases that primarly aﬀect the poor, and to overcome other barriers to access.

4.2.1 Private and other income by geographical area
Austria

Belgium

CanadaDenmark

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

15,754
14,877
875
3
897
897
-

9,316
9,060
252
3
769
769
-

26,563
16,287
10,267
9
5,090
1,706
1,013
255
2,116

11,968
11,200
760
8
8
8
-

5,414
5,145
269
2,043
583
933
233
294
-

47,94945,137
2,783
29
1,630
1,099
532
-

Private Income

16,651

10,08531,653

11,976

7,457

49,579

Income tax

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

170
2
45

87
1

745
94
831
1,781

246
2
21

26
10
-

1,390
679
1,497
1,312

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

Other income

217

87

3,451

269

37

4,879

Access to Essential Medicines Campaign
Other témoignage campaigns and expenses

2,698
15,341

2,612
13,343

Témoignage / awareness-raising

18,03915,955

Other humanitarian activities

Management, general and administration

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

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

26 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

4.2 Income and expenditure by geographical area

Australia

2005

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

As part of our effort to guarantee independence and strenghten
our link with home societies, we have been striving to maintain ahigh level of private income. Funds coming from non-public institutional sources represented 89.1% of MSF’s total income in 2006.
More than 3.3 million individual donors and private funders
worldwide made this possible.

In 2006, the Access to Essential Medicines Campaign contributed
15% to the total témoignage / awareness-raising expenses.

2006

Fundraising

Financial independence

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 27

NotesNotes
In thousands of euros

In thousands of euros

4.2.1 Private and other income by geographical area

4.2.2 Public institutional income by geographical area

2006

2005

ECHO and EU institutions• Humanitarian Aid Office of the European Commission (ECHO)• EU 50/50 cofinancing• EU DG I and VIII
• EU FED• EU Food Security Unit
• EU Others

9,139
6,743
495
1,728
-80
254

26,087
24,749
278
727
40
2
291

UN institutions• World Health Organization (WHO)• World Food Programme (WFP)• High Commissioner for Refugees (HCR)• International Children’s Emergency Fund (UNICEF)• UN Others

1,470
77
24
18
1,351

1,022
51
13
40
40
877

EU-governments and aﬃliates• Austria• Belgium• Denmark• France• Germany• Greece• Holland• Ireland• Italy• Luxembourg• Spain• Sweden• United Kingdom

40,923
475
5,350
3,536
281
157
4,536
2,196
125
5,439
744
7,016
11,06850,493
676
5,650
2,305
57
99
4,888
1,479
586
6,514
2,311
7,214
18,715

Non-EU governments and aﬃliates• Australia• Canada• Japan• Norway• Switzerland• United States of America

10,006
2,850
4
4,798
2,354
-

12,512
2
2,043
36
7,750
2,305
376

Other governments and aﬃliates

242

189

61,78090,303Germany

GreeceHollandHong Kong

Italy

Japan

Luxembourg

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

28,66426,365
2,293
6
2,014
256
100
1,659
-

3,899
3,897
2
223
223

27,25519,8007,444
1116,068
1,072
14,996
-

8,686
8,685
1,807
1,400
81
275
51

27,66424,934
2,726
4
4,635
3,861
718
56
-

12,662
12,199
462
1
1,212
671
135
86
321

4,014
2,462
1,545
7
798
63
715
21
-

Private Income

30,6784,122

43,323

10,49332,29913,874

4,812Interest/investment income
Merchandising
Equipment & services sold toother organizations
Other revenues

929
7
-

23
-

912
52
-

19
-

214
133
-

1
83
-

41
5
3

1,342

42

28

-

-

-

3

Other income

2,278

65

993

19

348

84

52

NorwaySpain

SwedenSwitzerland

UnitedKingdom

UnitedStates

2006

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

8,645
8,502
142
2
22,885983
66
21,835-30,43928,938
1,480
21
1,368
1,238
101
29

12,786
11,187
1,596
4
820
612
208
-

25,42822,317
3,102
10
2,610
495
2,081
2
32

19,752
17,526
2,227
2,609
626
1,983
-

78,26470,354
7,909
15,785
3,271
10,7441,145
625

405,122358,869
46,131
122
83,272
19,602
19,410233
40,631
3,397

Private Income

31,53031,807

13,60628,03922,361

94,048488,394

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

201
13

481
171

9
2

185
18

215
-

2,721
-

8,615
1,272

5

602

-

294
753

4
2

81

2,629
6,019

Other income

219

1,254

10

1,250

220

2,802

18,53428 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Public institutional income

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 29

NotesNotes
All countries

2006

2005

Program expenses by nature and funding of the programs

Expenses in thousands of euros
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

92,007105,188
20,57573,291
24,471
3,837
51,588
3,366
209
853

85,56580,656
19,63966,16629,171
3,314
60,182
2,582
178
421

Programs

375,385

347,873

6,328

6,550

Public institutional income

58,98886,998America

2,691
20
2,671
4
-4
8
8,748
6,515
462
1,611
-80
240
39,246
454
4,183
160
714
3,421
2
222
16
156
1,910
220
125
4,228
719
310

2,295
26
1,893
376
36
33
3
25,00523,782
258
671
40
2
252
48,810
619
3,709
1,021
706
17
2,232
24
99
110
119
1,250
250
336
5,548
407
386

Funding in thousands of euros• Embassies - Canada• Canadian International Development Agency (Cida) - Canada• US Agency for International Development (USAID) - USA
Asia• Embassies - Japan• Governments - Others - JapanECHO and EU institutions• Humanitarian Aid Office of the European Commission (ECHO)• EU 50/50 cofinancing• EU DG I and VIII
• EU FED• EU Food Security Unit
• EU Others
EU Europe• Austrian Development Agency (ADA) - Austria• AGCD - Belgium• Governments - Others - Belgium• Municipalities and regional council - Belgium• Embassies - Denmark• Danish Agency for Development Assistance (Danida) - Denmark• Governments - Others - Denmark• Governments - Others - France• Municipalities and regional council - France• Governments - Others - Germany• Governments - other - Greece• Embassies - Ireland• Ireland Aid (DCI) - Ireland• Governments - Others - Ireland• Governments - Others - Italy• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Others - Luxembourg• Embassies - Holland

30 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

2006

2005

4,206
651
43
6,108
639
7
9,571
141
1,041
6,600
3,585
1,009
1,437
225
344
1,457
77
24
18
1,338
242

4,466
2,311
18
6,340
569
17,826
447
9,663
6,498
1,036
4
1,644
381
101
2
2
998
51
13
40
40
853
189

322,725

267,425

International staff
National staff

2,022
24,9602,227
25,855

Field positions

26,981

28,083Funding in thousands of euros

4.2.3 Expenditure – all countries

Logistics satellites’ activities

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

Staff information in full time equivalent

Programs relate to the aid projects undertaken by MSF and include thedirect expenses incurred in the different countries of intervention. Logistics
satellites’ activities represent the indirect costs dedicated to the projects
and associated with the delivery of emergency relief supplies. For the year
2006, 375,385 thousand euro were spent in direct connection with the
projects. The activities of the logistics satellites stood at 6,328 thousand
euro.
These expenses were funded by 58,988 thousand euro coming from public
institutional bodies, the balance being funded by unrestricted and restricted private funds. The difference of 2,792 thousand euro between public
institutional income as stated in the statement of financial activities and theamount mentioned above represents the funding of expenses and activities
directly undertaken at headquarters level.
Staff information is expressed in full-time equivalent. When full-time equivalent cannot be provided, an average number of people is taken into
account. Figures for the previous year are presented in total for comparative
purposes. They are not presented in the following pages for the different
countries/regions of interventions because of the emergency nature of
MSF’s action.

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 31

Notes

Notes
Angola2006

Expenses

Armenia

2006

Expenses

Bangladesh
Expenses

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

3,592
4,772
648
1,366
1,201
80
3,042
90
6

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

793
1,065
159
357
325
56
159
45
-

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

Programs

14,798Programs

2,959

Programs

Logistics satellites’ activities

326

Funding
Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Municipalities and regional council - Spain• Department for International
Development (DFID) - UK
• Governments - Others - UK
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions
Other governments
Private and other income

Logistics satellites’ activities

31

Funding
1,633
754
754
631
3
179
166

Logistics satellites’ activities

Belgium

2006

Expenses
563
491
76
234
121
6
107
13
1,611
4

Funding

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

938
62
18
2
13
7
5
13
1,058
3

Funding

Public institutional income

220

Public institutional income

20

Public institutional income

160

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

220
220
-

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

20
20
-

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

160
160
-

2,770

Private and other income

1,595

Private and other income

901

Private and other income
283
248
230

2006

Staff information

Staff information

Staff information

International staff
National staff

21
113International staff
National staff

13
216

International staff
National staff

16

Field positions

133

Field positions

229

Field positions

16

18
13,491

Staff information
International staff
National staff

77
801

Field positions

878

32 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 33

Notes

Notes
Benin

2006

Expenses

Bolivia

2006

Expenses

Burkina Faso
Expenses

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

269
310
52
80
28
42
97
5
23

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

412
277
50
42
24
20
55
41
-

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

Programs

907

Programs

921

Programs

Logistics satellites’ activities

19

Logistics satellites’ activities

Funding

2006

3

Funding

Logistics satellites’ activities

Burundi2006

Expenses
606
565
196
789
23
105
201
17
73
2,575
49

Funding

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

1,966
1,872
427
1,305
293
44
1,079
102
5

Programs

7,093

Logistics satellites’ activities

144

Funding

Public institutional income

491

Public institutional income

48

Public institutional income

1,447

Public institutional income

1,596

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

472
472

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

48
48
-

1,447
7

876

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

1,146
1,146

Private and other income

Private and other income

435

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Ministry of Foreign Affairs (MAE) Luxembourg• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

Private and other income

5,641

1,177

6
6
13

Staff information
International staff
National staff
Field positions

4
59
63

34 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Staff information
International staff
National staff

12
64

Private and other income

Field positions76

Staff information

1,146
294
-

International staff
National staff

9102

Field positions

111

450
452
-2
-

Staff information
International staff
National staff

48
316

Field positions

364

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 35

Notes

Notes
Cambodia

2006

Expenses

Cameroon
Expenses

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

996
863
175
2,345
121
70
152
47
1

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

Programs

4,770

Programs

Logistics satellites’ activities

2006

161

Funding

Logistics satellites’ activities

Central African Republic

2006

Expenses
426
508
124
320
36
14
126
5
3
1,562
23

Funding

Chad
Expenses

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

1,816
1,009
424
1,196
586
6
1,598
47
3

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

3,691
3,098
952
1,598
1,541
57
2,859
106
70

Programs

6,685

Programs

13,972

Logistics satellites’ activities

216

Funding

Logistics satellites’ activities

671

Public institutional income-

Public institutional income

1

Public institutional income

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

671
638
33

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

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

1
1-

Private and other income

1,585

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office ofEuropean Commission (ECHO)EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Governments - Others - France• Ministry of Foreign Affairs(MAE) - Luxembourg• Department for International
Development (DFID) - UK
Non EU Europe
Oceania
UN institutions• High Commissioner for Refugees (HCR)
Other governments

Private and other income

4,260

Staff information
International staff
National staff

24
337

Field positions

361

Staff information

Private and other income

383

Funding

Public institutional income

-

2006

6,900

Staff information

International staff
National staff

783International staff
National staff

35
413

Field positions

90

Field positions

448

Private and other income

2,136
4
4
261
261
1,859
536
1
1,229
92
12
12
12,218Staff information

36 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

69
733

Field positions

802

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 37

Notes

Notes
Chechnya / Ingushetia / Dagestan

2006

Expenses

China
Expenses

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

443
2,489
480
2,667
214
58
328
32
13

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

Programs

6,724

Programs

Logistics satellites’ activities

0

Funding
Public institutional income
America
Asia
ECHO and EU institutions
EU Europe• Department for International
Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments
Private and other income

2006

Logistics satellites’ activities

808
808
235
235
5,681

Staff information
International staff
National staff

7
242

Field positions

249

2006

Expenses
492
309
79
711
9
50
77
10
51
1,788
2

Funding
1,043

Colombia

Congo, Democratic Republic of the
Expenses

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

1,838
2,018
425
657
117
64
573
85
26

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

9,118
11,238
2,423
7,082
2,745
198
8,256
306
42

Programs

5,803

Programs

41,409Logistics satellites’ activities

7

Funding

Logistics satellites’ activities

1

Public institutional income

4

Public institutional income

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

1
1-America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - France
Non EU Europe
Oceania
UN institutions
Other governments

44-America• Canadian International Development
Agency (Cida) - Canada
Asia• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• AGCD - Belgium• Danish Agency for Development
Assistance (Danida) - Denmark• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International
Development (DFID) - UK
Non EU Europe• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions
Other governments

1,789

Staff information

Private and other income

698

Funding

Public institutional income

Private and other income

2006

5,806

Staff information

International staff
National staff

1043International staff
National staff

47
220

Field positions

53

Field positions

267

Private and other income

8,071
667
667
-31
-31
-63
-63
7,304
1,006
1,213
316
1,000
1,072
2,697
194
194
34,035

Staff information

38 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

213
2,871

Field positions

3,084

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 39

Notes

Notes
Congo, Republic of the

2006

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

Ecuador

2006

Expenses
850
988
131
342
73
9
267
68
2
2,730
18

Funding

Ethiopia

2006

Expenses

France2006

Expenses

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

350
175
48
307
48
5
40
8
9

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

2,925
2,022
527
1,489
757
109
1,415
86
28

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

4
678
60
163
7
10
31
-

Programs

990

Programs

9,357

Programs

953

Logistics satellites’ activities

3

Funding

Logistics satellites’ activities

162

Funding

Logistics satellites’ activities

1

Funding

Public institutional income-85

Public institutional income-

Public institutional income

972

Public institutional income-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of theEuropean Commission (ECHO)• EU FEDEU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments-82-2America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments

-

199
199

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

Private and other income

994

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

Private and other income

954

Private and other income

-80
-3
-3
2,831

Staff information
International staff
National staff

18
173

Field positions

191

Staff information
International staff
National staff

8
20

Field positions

28

Private and other income

40 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

775
455
15
100
205
-2
-2
-

Staff information
International staff
National staff

17

Field positions

17

8,547

Staff information
International staff
National staff

72
756

Field positions

828

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 41

Notes

Notes
Georgia

2006

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

Guatemala2006

Expenses
516
614
99
397
93
10
230
5
1
1,965
48

Funding

Guinea2006

Expenses

Haiti

2006

Expenses

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

859
1,156
113
751
95
39
146
50
7

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

1,057
686
189
777
152
39
392
24
-30

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

1,935
4,113
251
2,203
546
60
466
84
2

Programs

3,215

Programs

3,286

Programs

9,660

Logistics satellites’ activities

23

Funding

Logistics satellites’ activities

116

Funding

Logistics satellites’ activities

105

Funding

Public institutional income

3

Public institutional income

143

Public institutional income

731

Public institutional income

732

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

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

92
1
92
51
51
-

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

387
282

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

-14
-14

Private and other income

2,010

Staff information

Private and other income

3,095International staff
National staff

14
337

Staff information

Field positions

351

International staff
National staff

21
90

Private and other income

Field positions

111

Staff information

42 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

105
257
257
87
87
-

565
34
26
505
181
181
-

2,670
Private and other income

International staff
National staff

25
281

Field positions

306

9,033

Staff information
International staff
National staff

40
587

Field positions

627

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 43

Notes

Notes
Honduras

2006

Expenses

India

2006

Expenses

Indonesia

2006

Expenses

Iran
Expenses

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

243
178
44
47
9
14
25
7
-

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

1,435
950
259
967
366
22
395
79
1

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

2,094
1,753
425
722
906
47
1,134
117
19

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

Programs

567

Programs

4,474

Programs

7,218

Programs

Logistics satellites’ activities

2

Funding

Logistics satellites’ activities

4

Funding

Logistics satellites’ activities-

Public institutional income

325

Public institutional income

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

-

210
210

Private and other income

569

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

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

Staff information
International staff
National staff

6
31

Private and other income

Field positions

37

Staff information

44 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

226

Funding

Public institutional income

115
115
4,153

2006

Logistics satellites’ activities

210
891
41
540
32
2
49
1,765
6

Funding405

Public institutional income

601-

America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments

601
601
-

Private and other income

1,170

29
17
2
10
376
376
-

International staff
National staff

31
319

Private and other income

7,039

Field positions

350

International staff
National staff

44
385

Field positions

429

Staff information
International staff
National staff

5
101

Field positions

106

Staff information

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 45

Notes

Notes
Iraq

2006

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

Italy

2006

Expenses
413
215
92
916
47
22
130
12
1,847
80

Funding

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

Ivory Coast
Expenses

760
234
13
13
1
148
33
6
1,208
2

Funding

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

2,230
3,440
906
4,560
683
219
1,268
143
3

Programs

10,227

Programs

13,452

Logistics satellites’ activities

223

Funding

Public institutional income-

Public institutional income

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

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

Private and other income

1,927

Private and other income

1,210

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

Staff information
7
21

International staff
National staff

31

Field positions

28

Field positions

31

Private and other income

Logistics satellites’ activities

265

Funding
2,284
584
584
404
404
1,059
407
186
385
81
237
237
8,166

Staff information

46 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

2006

2,120
4,379
319
2,218
472
28
630
68
-7

-

International staff
National staff

Kenya

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

Public institutional income

Staff information

2006

International staff
National staff

53
1,047

Field positions

1,100

Public institutional income

1,985

America
Asia
ECHO and EU institutions• EU 50/50 cofinancing
EU Europe• AGCD - Belgium• Governments - Others - France• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Forum Syd - Sweden• Department for International
Development (DFID) - UK
• Governments - Others - UK
Non EU Europe
Oceania
UN institutions• High Commissioner for Refugees (HCR)
Other governments

123
123
1,863
551
1
205

Private and other income

11,731

345
761
-1
-1
-

Staff information
International staff
National staff

46
471

Field positions

517

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 47

Notes

Notes
Kyrgyzstan

2006

Expenses

Laos

2006

Expenses

Lebanon2006

Expenses

Liberia

2006

Expenses

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

272
93
55
103
76
8
26
1
12

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

222
62
33
272
5
22
3
18

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

297
51
162
1,091
1,033
2
1,298
53
7

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

3,768
5,599
625
2,620
772
49
1,206
102
6

Programs

646

Programs

637

Programs

3,993

Programs

14,746

Logistics satellites’ activities

25

Logistics satellites’ activities

Logistics satellites’ activities

7

Funding

Funding

194

Funding

Logistics satellites’ activities

Funding

Public institutional income-

Public institutional income-

Public institutional income-

Public institutional income

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

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

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

Private and other income

654

Private and other income

661

Private and other income

4,187

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International
Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

Staff information

Staff information

248

Staff information

International staff
National staff

624International staff
National staff

4
21International staff
National staff

4
7

Field positions

30

Field positions

25

Field positions

11

Private and other income

2,534
33
33
1,099
1,099
1,136
281
500
292
63
266
266
12,460Staff information

48 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

90
1,544

Field positions

1,634

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 49

Notes

Notes
Malawi

2006

Expenses

Mali
Expenses

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

1,769
1,751
522
2,023
362
159
735
124
2

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

Programs

7,447

Programs

Logistics satellites’ activities

216

Funding
Public institutional income
America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe• AGCD - Belgium• Governments - other - Greece
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments
Private and other income

2006

Logistics satellites’ activities

519
519
694
592
102
423
423
6,027

Staff information

2006

Expenses
162
355
99
119
57
248
125
40
52
1,257
12

Funding
1,636

MoroccoMozambique

2006

Expenses

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

243
91
41
41
61
35
3
-

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

2,109
1,770
499
1,039
214
159
725
78
116

Programs

515

Programs

6,709

Logistics satellites’ activities

1

Funding

Logistics satellites’ activities

70

Funding

Public institutional income

551

Public institutional income-

Public institutional income

2,969

America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Ministry of Foreign Affairs(MAE) - Luxembourg
Non EU Europe
Oceania
UN institutions
Other governments

434
434
117
19

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

-

20
20
2,392
714
208
315
1,033

Private and other income

516

Private and other income

718

America• Embassies - Canada
Asia
EU Europe• Municipalities and regional council - Belgium• Governments - Others - France• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs(MAE) - Luxembourg• Embassies - Sweden• Department for International
Development (DFID) - UK
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions• World Food Programme (WFP)
Other governments
Private and other income

3,810

98
-

Staff information

International staff
National staff

40
426International staff
National staff

2
67

Field positions

466

Field positions

69

Staff information
International staff
National staff

5
13

Field positions

18

43
79
526
170
357
24
24
7

Staff information

50 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

42
497

Field positions

539

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 51

Notes

Notes
Myanmar/Burma

2006

Expenses

Nepal
Expenses

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

1,497
1,440
221
3,262
158
47
622
24
6

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

Programs

7,276

Programs

Logistics satellites’ activities

51

Funding
Public institutional income

2006

Logistics satellites’ activities

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

541
489

1,302
1,302
223

Private and other income

5,135

52
127
87
40

Staff information

2006

Expenses
743
442
109
357
92
6
197
12
3
1,961
12

Funding
2,193

Niger

2006

Expenses

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

2,538
3,843
437
4,977
1,030
27
3,216
88
6

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

1,506
1,331
256
1,511
228
7
417
46
7

Programs

16,162

Programs

5,309

Logistics satellites’ activities

593

Funding

Logistics satellites’ activities

110

Funding

Public institutional income

86

Public institutional income

1,445

Public institutional income

3

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

86
86America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Municipalities and regional council - Spain• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Development and Cooperation• Department (DDC) - Switzerland
Oceania
UN institutions
Other governments

1,009
511

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

3
3-

Private and other income

15,310Private and other income

1,886

Staff information
International staff
National staff

18
315

Field positions

333

190
308
436
436
-

Private and other income

5,416

Staff information
International staff
National staff

30
261

Field positions

291

Staff information

International staff
National staff

36
1,047

International staff
National staff

68
1,478

Field positions

1,083

Field positions

1,546

52 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Nigeria

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 53

Notes

Notes
Pakistan

2006

Expenses

Palestinian territories
Expenses

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

2,604
1,680
457
748
1,826
93
1,699
149
-1
-3

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

Programs

9,252

Programs

Logistics satellites’ activities

2006

59

Funding

Logistics satellites’ activities

Peru

2006

Expenses
570
656
118
339
19
1
90
15
1
1,808
0

Funding

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

Russia (excl, Chechnya/Ingushetia)

2006

Expenses
212
420
73
234
104
52
44
29
1
1,169
11

Funding

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

291
978
252
403
360
31
135
39
2,489
1

Funding

Public institutional income-6

Public institutional income-12

Public institutional income

101

Public institutional income

278

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

-12
-12

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

-12
-12
-

America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - Belgium• Danish Agency for Development
Assistance (Danida) - Denmark• Municipalities and regional council - Italy
Non EU Europe
Oceania
UN institutions
Other governments

101
16

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

278
278
-

Private and other income

6
6
9,317

Staff information
International staff
National staff

61
414

Field positions

475

54 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Private and other income

1,820

Staff information
International staff
National staff

14
54

Private and other income

Field positions

68

85
-

Private and other income

2,212

Staff information

1,079

International staff
National staff

6
76International staff
National staff

551

Field positions

82

Field positions

56

Staff information

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 55

Notes

Notes
Rwanda2006

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

Sierra Leone

2006

2,669
55

Funding

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

2,597
2,331
763
2,458
953
30
3,497
83
12

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

Programs

5,751

Programs

12,724Programs

Logistics satellites’ activities

142

America
Asia
ECHO and EU institutions• EU 50/50 cofinancing
EU Europe• AGCD - Belgium
Non EU Europe
Oceania
UN institutions• UN Others
Other governments

234
234
540
540
37
37
-

America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe• Ireland Aid (DCI) - Ireland• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

Private and other income

1,914

11
98

Field positions

109

946

Public institutional income

International staff
National staff

41
464

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Ministry of Foreign Affairs (BuZa) - Holland• Department for International
Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

Field positions

505

Private and other income

Private and other income

203

Funding

Funding
Public institutional income

Logistics satellites’ activities

57
57
889
174
715
4,947

Staff information

2006

Expenses

1,657
1,354
287
1,170
574
15
627
62
5

810

International staff
National staff

South Africa

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

Public institutional income

Staff information

2006

Expenses

Expenses
484
791
124
801
156
98
172
43
-

Somalia

Logistics satellites’ activities

498
861
237
306
78
392
220
99
2
2,693
3

Funding
2,773
467
467
1,223
302
12
909

Public institutional income

826

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

826
448
90
289
-

1,083
1,083
-

Private and other income

1,870International staff
National staff

1040

10,153

Field positions

50

Staff information

Staff information

56 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

57
597

Field positions

654

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 57

Notes

Notes
Sudan

2006

Expenses

Tanzania

2006

ExpensesThailandExpenses

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

12,41017,259
2,640
5,031
2,914
62
8,272
460
145
131

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

362
138
56
108
24
14
74
4
-

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

Programs

49,325Programs

780

Programs

Logistics satellites’ activities

686

Funding
Public institutional income
America• Canadian International Development
Agency (Cida) - Canada
Asia• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International
Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions
Other governments
Private and other income

Logistics satellites’ activities

2006

2

Funding

Logistics satellites’ activities

Turkmenistan

2006

Expenses
732
757
137
725
129
349
182
22
3,033
7

Funding

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

433
229
79
77
37
6
58
8
-

Programs

927

Logistics satellites’ activities

0

Funding

12,038Public institutional income

93

Public institutional income

11

Public institutional income

9

738
738

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

93
93
-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions• World Health Organization (WHO)Other governments

11
11
-

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

9
2
7
-

Private and other income

689

Private and other income

Private and other income

918

26
26
1,787
1,787
8,296
605
352
1,188
1,476

Staff information

3,029

Staff information

International staff
National staff

860International staff
National staff

15
146

Field positions

68

Field positions

161

4,675
1,191
1,133
58

Staff information
International staff
National staff

10
63

Field positions

73

37,972

Staff information
International staff
National staff

283
4,307

Field positions

4,590

58 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 59

NotesNotes
Uganda2006

Expenses

Uzbekistan
Expenses

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

2,980
2,166
476
1,680
951
55
738
53
8

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

Programs

9,106

Programs

Logistics satellites’ activities

2006

11

Funding

Logistics satellites’ activities

Zambia2006

Expenses
482
516
67
492
15
7
99
20
1,698
2

Funding

Zimbabwe

2006

Expenses

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

1,145
1,055
231
1,160
102
16
528
28
-

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

1,782
1,105
391
2,878
268
144
771
83
40

Programs

4,265

Programs

7,462

Logistics satellites’ activities

47

Funding

Logistics satellites’ activities

90

Funding

Public institutional income

1,657

Public institutional income

575

Public institutional income

190

Public institutional income

117

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

-111
-111

America
Asia
ECHO and EU institutions
EU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

575
575

America
Asia
ECHO and EU institutions
EU Europe• Governments - other - Greece
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments

4
4
186
186

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development
Assistance (Danida) - Denmark• Governments - other - Greece• Ministry of Foreign Affairs(MAE) - Luxembourg
Non EU Europe
Oceania
UN institutions
Other governments

117
38

Private and other income

1,522
1,332
190
246
246
7,460

Staff information
International staff
National staff

76
1,083

Field positions

1,159

60 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Private and other income

-

-

1,125
Private and other income

Staff information
International staff
National staff

1272

Field positions

84

4,122

Staff information

Private and other income

50
29
7,435

International staff
National staff

24
141

Staff information

Field positions

165

International staff
National staff

38
229

Field positions

267

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 61

Notes

Notes
Transversal activities

2006

Expenses

Others2006

ExpensesAsia tsunami disaster
Expenses

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

1,875
321
295
42
126
107
107
49
-

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

1,498
925
341
47
70
140
192
-229
116

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

Programs

2,922

Programs

3,100

Programs

Logistics satellites’ activities

0

Funding

Logistics satellites’ activities

117

Funding

Public institutional income-

Public institutional income

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

Private and other income

2,922

America• Canadian International Development
Agency (Cida) - Canada
Asia• Governments - Others - JapanECHO and EU institutions• EU Others
EU Europe• Ministry of Foreign Affairs(MAE) - Luxembourg• Governments - Others - Luxembourg
Non EU Europe• Governments - Others - Switzerland• Municipalities and regional council Switzerland
Oceania
UN institutions• World Health Organization (WHO)Other governments

Staff information
International staff
National staff-

Field positions-

Private and other income

2006

Logistics satellites’ activities

837
921
160
101
206
60
343
46
0
16
2,690
0

Funding
1,487

Public institutional income

-

177
177

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

Private and other income

2,691

8
8
188
188
565
124
441
518
174
344
31
31
1,730

This table focuses on the Asia tsunami
disaster operations, It collates figures that are
already included in the countries affectedby the tsunami (India, Indonesia, Sri Lanka
and Thailand).
These 2,690 thousand euro were fundedby 2,315 thousand euro of restricted funds,
the balance by unrestricted funds.

Staff information

62 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

International staff
National staff

19
59

Field positions

78

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 63

NotesNotes

5 Other information
In thousands of euros

5.1 Commitments

5.2 Staff figures

Legacies and bequests

Positions in the field

Unrestricted legacies and bequests are accounted for upon realization (i.e. on receipt of cash). At the end of the current year, anestimated amount of 22,113 thousand euro has not been realized
and is therefore not included in the financial statements.

In full-time equivalent

2006

2005

Total Field employees
National staff
International staff

26,981
24,9592,022

28,08325,8552,227

In number of international staff

2006

2005

International departures (total for the year)
Medical pool
Nurse and other paramedical pool
Non-medical pool

4,623
1,292
1,500
1,831

4,768
1,276
1,558
1,934

First time departures (total for the year)

1,332

1,466

In full-time equivalent

2006

2005

Employees

1,513

1,282

897
240
376

784
141
357

Volunteers

96

202

• Social mission• Fundraising• Management, general and administration

31
33
32

76
44
82

GrantsFor a breakdown of these staff by project country see note 4.2.3.

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

International departures to the field
2006

2005

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

2,977
365
526
11
3,411
407
-

9,353
835
513
12,976741
323

Remaining committed amount to spend

7,698

24,741• Social mission• Fundraising• Management, general and administration

In order to meet these commitments, MSF should receive fromthe above institutions a total amount of 5,285 thousand euro.

Other commitments

2006

2005

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

3,775
135
6,223

3,658
290
6,388

Oﬀ balance-sheet commitments given

10,133

10,337

Guarantees given refer to loan agreements for 3,239 thousand
euro, to rental contracts for 255 thousand euro, and for otherpurposes for 281 thousand euro. Other off balance-sheet commitments given mainly relate to rental contracts for officebuildings. In addition, MSF participated to the establishmentof the Drugs for Neglected Diseases initiative (DNDi) with six
other organizations: five public sector institutions - theOswaldo Cruz Foundation from Brazil, the Indian Council for
Medical Research, the Kenya Medical Research Institute , theMinistry of Health of Malaysia and France’s Pasteur Institute and one international research organization, the UNDP/World
Bank/WHO’s Special Programme for Research and Training in

64 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

Positions in the headquarter

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

The increase in fundraising staff is mainly due to 47 additional FTEs
working on a project basis during 2006 in MSF-Norway to assist with theirnational ‘telethon’, plus approx 25 additional staff due to the insourcing
of fundraising activities which were previously outsourced,

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

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 65

Notes

Notes

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

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

101,338
59,39370,334125,338
533,027
62,97288,43987,298528,720
62,250126,900
7,488,000
62,567566,567
63,910502,396
126,900
57,847
109,840
62,86046,30053,60460,261
63,60345,858for the position ofGeneral Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Intl President/Sec General
General Director
General Director
General Director
President
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Research Director & President
General Secretary

38,81423,481
22,002
29,246239,250
21,201
38,662
20,153
131,985
31,65047,196
2,745,600
22,612
303,135
20,767
204,570
61,692
21,851
38,00020,34012,50020,62327,74029,372
29,372for the position ofDonor Service Centre Staff
Assistant
AssistantAdministrative AssistantDonorbase AssistantOperator
Assistant
Receptionist
Assistant
Secretary
Coordinator Assistant
Clerk
Assistant
Assistant
Assistant
Assistant
Reception
Administrator
Program AssistantWarehouse Assistant
Office Assistant
Assistant Operator
Secretary
Administrative Secretary
Production Assistant

Lowest gross salaries by entity
MSF-Australia in Australian Dollar:
MSF-Austria in Euro:MSF-Belgium in Euro:
MSF-Canada in Canadian Dollar:
MSF-Denmark in Danish Krone:
MSF-France in Euro:
MSF-Germany in Euro:MSF-Holland in Euro:MSF-Hong Kong in Hong Kong Dollar:
MSF-Italy in Euro:MSF-International in Swiss Franc:
MSF-Japan in Yen:
MSF-Luxembourg in Euro:MSF-Norway in Norwegian Krone:
MSF-Spain in Euro:MSF-Sweden in Swedish Kronor:
MSF-Switzerland in Swiss Franc:
MSF-UK in Pound Sterling:
MSF-USA in US Dollar:
MSF-Supply in Euro:
MSF-Greece in Euro:MSF-Logistique in Euro:
Epicentre in Euro:
Fondation MSF in Euro:
EUP in Euro:66 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006

5.3 Subsequent events
As mentioned in note 2.10, in the first half of 2007, tax assessments have been received by MSF. Others are pending but
have not yet been quantified. For those that have not yet been
quantified we are unable to calculate a reliable estimate of thepotential obligation, so have therefore not entered a provision
for 2006. We are also continuing to challenge the basis of theseaudits.

INTERNATIONAL FINANCIAL REPORT 2006 MEDECINS SANS FRONTIERES 67

NotesAbout this publication

ED I TO R
Tory Godsal, International Financial Coordinator
together withRob Gardner, International Finance Officer
S PE CI A L T H A N K S TO
All finance directors, accounting managers and otherfinance staff who contributed data and information to makeproduction of the Combined Financial Statements possible.
G R A PH I C D E S I G NStudio Roozen, Amsterdam, The Netherlands
PR I N T I N G
Drukkerij Mercurius, Wormerveer, The Netherlands

68 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2006