Médecins Sans FrontièresInternational Financial Report 2018:subject to approval at
the International General Assembly,
27 June 2019

INTERNATIONALFINANCIALREPORT 2018

CONTENTSCONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5FOREWORD

6YEAR IN REVIEW

8TREASURER’S REPORT

9

AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS

11
12
13
16

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
18
21
27
32
35

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

38 FINANCES BY COUNTRY

International Financial Report 2018 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDBELARUSBELGIUM
UKRAINE
AUSTRIAFRANCEITALYUGEORGIAARMENIA
TURKEYGREECE
MALTA

SYRIA

LEBANON

PALESTINE

IRAQ

IRAN

JORDAN

LIBYA
EGYPT

UNITED ARAB
EMIRATESMEXICOMAURITANIA

HAITI

MALI

GUATEMALA
EL SALVADORHONDURASNIGERNICARAGUAGUINEA-BISSAUGUINEASIERRA LEONEVENEZUELAYEMEN

BURKINAFASO
CÔTED’IVOIRE

NIGERIA

LIBERIA
COLOMBIA

SUDAN

CHAD

SENEGALCAMEROONCENTRAL
AFRICANREPUBLICETHIOPIA

SOUTH
SUDAN
UGANDAKENYA
DEMOCRATIC
REPUBLIC OFCONGOSOMALIA

BURUNDITANZANIABRAZILANGOLA

MALAWIZAMBIA

BOLIVIAZIMBABWE

MADAGASCARMOZAMBIQUE

ESWATINI
SOUTH
AFRICA

2 Médecins Sans FrontièresA

RUSSIAN
FEDERATIONUZBEKISTANKYRGYZSTAN

DPR
KOREA

TAJIKISTAN
CHINA

AFGHANISTANNEPALPAKISTAN
INDIA

BANGLADESH
MYANMAR

THAILANDCAMBODIA

PHILIPPINESMALAYSIANAURU
INDONESIAPAPUANEW GUINEA

39

AFGHANISTAN58

MALAWI39

ANGOLA58

MALAYSIA

40

ARMENIA

59

MALI

40

BANGLADESH

59

MAURITANIA

41

BELARUS60

MEXICO

41

BELGIUM

60

MOZAMBIQUE

42

BOLIVIA61

MYANMAR

42

BURKINA FASO

61

NAURU

43

BURUNDI62

NICARAGUA

43

CAMBODIA

62

NIGER

44

CAMEROON63

NIGERIA44

CENTRAL
AFRICANREPUBLIC63

PAKISTAN64

PALESTINE64

PAPUA NEWGUINEA

45

CHAD

45

COLOMBIA

65

PHILIPPINES

46

CÔTE D’IVOIRE

6546

DEMOCRATIC
REPUBLIC
OF CONGO

RUSSIANFEDERATION

66

SIERRA LEONE66

SOMALIA

47

EGYPT

67

SOUTH AFRICA47

EL SALVADOR

67

SOUTH SUDAN48

ESWATINI

68

SUDAN

48

ETHIOPIA

68

SYRIA

49

FRANCE69

TAJIKISTAN49

GEORGIA69

TANZANIA

50

GREECE70

THAILAND50

GUINEA70

TURKEY51

GUINEA-BISSAU71

UGANDA

51

HAITI

71

UKRAINE

52

HONDURAS72

UZBEKISTAN

52

INDIA

72

VENEZUELA53

INDONESIA

73

YEMEN

53

IRAN

73

ZAMBIA

54

IRAQ

74

ZIMBABWE

54

ITALY

74

55

JORDANMEDITERRANEANSEA OPERATIONS

55

KENYA

75

56

KYRGYZSTANMIGRANTSUPPORT
EAST EUROPE

56

LEBANON

75

57

LIBERIAOTHER
COUNTRIES

76

57

LIBYA

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

International Financial Report 2018 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2018

Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2018. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note
1.1 to the Financial Statements.

OBJECTIVES AND POLICIESMSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2018, health professionals, logistics specialists and administrative
staff of all nationalities carried out 7,866 field assignments, to support
more than 39,500 locally hired staff working in medical programmesin over 70 countries.

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

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

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

4 Médecins Sans Frontières

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

FOREWORD

FOREWORD
With tens of millions of people on the move around the world
and millions more trapped in conflict, amid political forcesthat – deliberately or otherwise – block access to lifesaving aid,
the scale of violence and suffering inflicted on civilians in 2018
remained appalling.
In 2018, Médecins Sans Frontières (MSF) was confronted with abarrage of cynical attacks and toxic narratives aimed at criminalisingmigrants and those showing solidarity towards them, undermining
humanitarian action, international law and the very principles ofhumanity and solidarity. The most emblematic and brazen of these
attacks put an end to the Aquarius’ search and rescue operations on
the Mediterranean, condemning ever more men, women and children
to drown along the world’s deadliest migration route. Whatever thereasons for leaving their countries of origin – whether they are fleeing
violence, poverty, insecurity or the effects of climate change – people
on the move have a right to protection and access to medical care,just as those who choose to stay or are unable to leave.
Whether it fits the political agenda or not, we will continue to offer all
people in distress the most appropriate, effective medical assistance wecan. Our teams conduct independent evaluations to determine medical
needs and what relief we can bring, in consultation first and foremost
with the people we seek to assist. As you will see in this report on our
activities, community engagement and patient-centred models of care
are already integral in many of our projects, but understanding how
we can better work with our patients and their communities to define
the most suitable models of care remains a priority for us all. This is the

only way we will become truly accountable to the people we assist andremain fit for purpose in years to come.
We cannot talk about being accountable and ‘people-centred’
without also mentioning our efforts to tackle abuse and inappropriate
behaviour within MSF and provide support to the victims. Grievancechannels have been improved and we have seen an increase in thenumber of cases reported as a result, but given the size and scope of
our organisation, we know there must be more. We must therefore domore – to improve our systems, to make them more widely accessible,
and to ensure they are trusted and used by all our staff and patients,
their caregivers and their communities.
Our social mission determines that our teams work in difficult, stressful
situations, often in horrific circumstances, to provide lifesaving
medical assistance to people who would otherwise be without. We
are immensely grateful to the 43,000 staff in the field who spend their
day-to-day lives assisting others. None of this work would be possible
without the support of our 6.3 million donors. Thank you for yourongoing belief in our work.

Dr Joanne Liu
International President

Christopher Lockyear
Secretary General

8 January 2018, Mediterranean Sea: MSF nurse
Aiofe Ni Mhurchu’ gives anti-sea-sickness pills to
one of the 27 people transferred to the Aquarius on
7 January. Originally from Sudan, Somalia, Guinea,
Côte d’Ivoire, Senegal and Nigeria, they were
rescued from a small wooden boat by a supply
vessel 55 nautical miles from the Libyan coast.
© Federico Scoppa

International Financial Report 2018 5

YEAR IN REVIEWYEAR IN REVIEWBy Marc Biot, Isabelle Defourny, Marcel Langenbach, Kenneth Lavelle, Bertrand Perrochet and Teresa Sancristoval, Directors of Operations

In 2018, Médecins Sans Frontières (MSF) teams provided medical and humanitarian assistance to people
facing extreme hardship in over 70 countries. From treating war-wounded ever closer to frontlines in
Yemen, to responding to epidemic outbreaks such as cholera in Niger, or providing assistance to people
fleeing violence in CAR, emergency response continued to be a core part of our work.
As 2018 drew to a close, the Democratic Republic of Congo (DRC) was

In trying to escape extreme levels of violence at home, people fromin the midst of its second Ebola outbreak of the year, its biggest ever.

the Northern Triangle of Central America – Guatemala, Honduras

MSF was part of the response, led by the Ministry of Health. Althoughand El Salvador – are exposed to shocking brutality on their routes

rapid and well-resourced, with teams having access to a promisingnorth through Mexico to the United States. This takes its toll, and we

new vaccine and several new drugs with the potential to better protect

treat the mental, as well as the physical, injuries of people who are

and treat people, the response, and those managing it, failed to adapt

kidnapped, raped, tortured and exploited.

to people’s priorities, and to gain the trust of the community. This
lack of trust in the health services meant people delayed or avoided
seeking treatment. By the end of the year, the epidemic in North Kivu
and Ituri provinces had claimed more than 360 lives and in some areas
was still not under control.

In the Mediterranean, those attempting to make the dangerous
crossing from Libya are frequently intercepted by the Libyan
coastguard. Funded by European governments, the coastguard is
implementing the EU’s policy of push-backs and deterrence. People
who are picked up by the coastguard are returned to awful conditions

SEEKING CARE IN WAR ZONES

in detention centres, where our access to them is severely restricted.

Early in the year, Syrian civilians and medical staff were caught in

Across the world in 2018, countries reinforced borders in a bid

the violence in Idlib, in the northwest, and in East Ghouta, nearto keep out migrants and refugees. Governments attempted tothe capital Damascus. In East Ghouta, the barrage was relentless incover up the human cost of their harmful policies by demonising,February and March, with waves of dead and injured arriving at

threatening and ultimately blocking some of our efforts to bear

MSF-supported hospitals and health posts. As the siege blocked

witness and provide assistance. We were forced to end our search

incoming aid, medical staff had few medical supplies to work with.

and rescue operations in the Central Mediterranean in early

By the end of the offensive, 19 of the 20 hospitals and clinics we

December after increasingly obstructive actions by European

supported were destroyed or abandoned, leaving civilians with few

governments, particularly Italy, which shut its ports to migrant rescue

options to seek medical help.

boats, despite an estimated 2,297 people having drowned while

The war in Yemen, which has left the country and its healthcare system
in ruins, entered its fourth year. The Emirati- and Saudi-led coalition
continued to target civilian areas with airstrikes and bombings,
including our new cholera treatment centre in Abs. The war is taking
a heavy toll on people, who often must negotiate constantly changing
frontlines to find care to tend to their war-wounds or their general
medical needs. Yemen was the country where our teams treated thehighest number of war-wounded in 2018, over 16,000 people. After amajor offensive was launched in Hodeidah in June, doctors in our Aden
hospital treated Hodeidah residents who had been driven for six hours,
the majority of them in critical condition. At the end of the year,
conflict intensified on several frontlines, leading to an influx of people
with war-related injuries. We also treated more than 150 people
wounded by mines planted by Houthi-led Ansar Allah troops around
Mocha. Constant attacks on our staff and patients at facilities in
Ad Dhale forced us to withdraw from the town in November.

attempting to flee Libya during the year. In October, the Nauruan
government expelled our team with just 24 hours’ notice, with nomore explanation than that ‘our services were no longer required’.
Until then, we had been providing desperately needed mental
healthcare to local people and asylum seekers held on Nauru as partof Australia’s offshore detention policy.

TREATING VISIBLE AND INVISIBLE WOUNDS
From March, the Israeli army responded with brute force to the ‘Marchof Return’ protests in Gaza, firing on people and leaving thousandswith horrific gunshot injuries, mostly to the legs. Our surgical teams
were overwhelmed by the number of patients with severe and complex
wounds; in 2018, teams in Palestine performed around 3,000 major
surgical interventions, compared with 400 in 2017. Patients and medical
staff now face the challenge of long-term rehabilitation and multiple
surgical procedures, while trying to avoid the high risk of infection, in
an enclave with limited resources due to the 11-year blockade.

THE CONSEQUENCES OF DETERRENCE AND
DETAINMENT MIGRATION POLICIESIn Central African Republic, a cycle of revenge and retaliatory violence

Since 2012, the number of MSF projects working with displaced

Batangafo in November. Our teams provided surgical care to war-people has more than doubled. Record numbers of people havewounded patients and were twice forced to activate mass-casualty

left their homes in search of safety, but many only encounter moreplans in Bangui. However, fighting prevented us from reaching many

violence, abuse and exploitation along the way.

of the injured people who had fled into the bush.

6 Médecins Sans Frontières

escalated, particularly in Bangui and Bambari in April and May, and inYEAR IN REVIEW

21 September 2018, Democratic Republic of Congo: Dr Théoin full personal protective equipment at the Ebola treatment
centre opened in Mangina, North Kivu, on 14 August.
© Carl Theunis/MSF

Our teams also addressed people’s invisible wounds, running mental
health services in 53 countries. In 2018, we released a number ofreports that highlighted the grave mental health situation particularly
for refugees and displaced people. They showed alarming rates ofmental illness and thoughts of suicide among people stuck on Lesbos
in Greece and on Nauru, and in camps in South Sudan. We ran groupand individual counselling sessions for refugees in these countries, as

MEDICAL ACHIEVEMENTS IMPROVE PATIENT CARE
In November, MSF’s partner organisation Drugs for Neglected Diseases
initiative (DNDi) received approval for fexinidazole, a sleeping sickness
drug that is safer, easier to administer and more effective. MSF projects
trialled fexinidazole, which is the first new chemical entity to be
developed by DNDi.

well as in Mexico, Bangladesh and Liberia.

Ninety-seven per cent of unsafe abortions and related deaths occur

DISPLACED PEOPLE OUT OF THE SPOTLIGHT

in Africa, Latin America and southern and western Asia, and over the

In Ethiopia, ethnic violence, high insecurity, and a lack of support
in their places of origin forced at least 1.4 million people tobecome internally displaced in multiple, simultaneous and massive
displacement crises. Most people left their houses with close tolast two years, a significant effort has been made to increase access tosafe abortion care in MSF projects in these regions. In 2018, around70 projects in 25 countries reported providing safe termination ofpregnancy to over 11,000 women and girls who requested it.

nothing and needed food, shelter, water and psychosocial support.

Our continuous drive to improve the quality of diagnostics led us to

Our teams worked in camps in the country’s south and west, where

invest in point-of-care ultrasound technology for the first time, andovercrowding and poor sanitation facilitated the spread of conditions

develop an algorithm that improves paediatric diagnostic capacity,such as diarrhoea and skin infections. The forced relocation ofwhich substantially decreases the use of antibiotics.

displaced people and the barriers to the impartial delivery of aid wereconstant dilemmas faced by humanitarian organisations. Ethiopia

MSF’s Access Campaign continues to advocate better access to key

is also now host to the second-largest refugee population in Africa,

sofosbuvir-based drug combinations, used to treat hepatitis C. This

mainly Eritreans, Somalians and South Sudanese.

enabled our teams to scale up and simplify treatment in a number ofcountries in 2018, including Cambodia, where we also introduced a

In northeast Nigeria, nearly 2 million people have been displaced acrosssimplified diagnosis process that has significantly reduced the time

Borno and Yobe states by the ongoing conflict. Rann town in Borno

between screening and the start of the treatment.

came under attack on 1 March – for the second time in just over a year
– forcing us to temporarily suspend activities. We worked in 17 locations

Our work is not without its risks. Our teams provide care under theacross the two states in 2018, where hundreds of thousands of people

threat of detention, abduction and attack; our thoughts remain

remain heavily dependent on aid for their survival, with hundreds ofwith Romy, Richard and Philippe, our colleagues abducted in DRC inthousands more in areas inaccessible to humanitarian organisations.

July 2013 who remain missing.

International Financial Report 2018 7

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2018

PROGRAMME EXPENDITURE

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the audited
Financial Statements of the entities listed on page 18, comprising
21 sections, 7 branch offices, 11 satellite organisations and MSF
International. The combined Financial Statements give a view of MSF’s
work internationally and are a means of providing transparency andaccountability to all stakeholders.

Countries where we ran programmes with spending over 15 million
euros in 2018 are listed below:

INCOME2018 saw a 2 per cent decrease in operating income compared with2017, at 1,503 million euros (1,532 for 2017), due to an unfavourable
political context for humanitarian activities in many western countries
and lower levels of exceptional donations compared with 2017. The
sale of the main office building of MSF in Paris generated an exceptional
additional income of 33 million euros which was re-invested in new
premises. Total operating and extraordinary income for the year was
1,536 million euros.
MSF’s individual donor base has remained steady at 6.3 million
individual donors who, together with private institutions, provided

In millions of e

2018

2017

Democratic Republic of Congo

110

102

South Sudan

83

74

Yemen

57

62

Central African Republic

51

58

Syria

47

52

Iraq

45

58

Nigeria45

55

Bangladesh

40

15Afghanistan

32

40

Niger

32

27

Ethiopia31

31

Lebanon30

31

95 per cent of MSF’s income in 2018. Income from states andpublic and multilateral organisations continued to decrease and, at
21 million euros, now represents 1.3 per cent of total income, theremainder coming from exceptional and other sources (sales, financial
investments, etc.).

Jordan

26

30

Haiti

25

41

Kenya

24

25

Sierra Leone

19

15

EXPENDITURE

Pakistan

17

23

Chad

15

17

Myanmar15

17

Total expenditure in 2018 was 1,608 million euros, a decrease of
8 million euros against 2017. The expenditure can be broken down
into two main categories: social mission and other expenses. Social
mission expenses represented 82 per cent of total expenditure(82.6 per cent in 2017), management and administration expenses
represented 5 per cent (4.8 per cent in 2017). Fundraising expenses
represented 13 per cent (12.6 per cent in 2017) as result ofinvestment in new fundraising activities. The table below breaks
down these categories further still:
In millions of e

2018

2017

1,047

1,085

Programme support

210

190

Awareness - raising and Access Campaign

47

46

Other humanitarian activities

15

14

1,319

1,335

Fundraising

208

203

Management and generaladministration

81

78

Total other expenses

289

282

1,608

1,616

Programmes

Total social mission

Total

8 Médecins Sans Frontières

Those countries listed separately above accounted for 71 per cent of
MSF’s 2018 programme expenditure (2017: 73 per cent, based on the2017 list). The biggest increase was driven by MSF’s response to the
Rohingya refugee crisis in Bangladesh. MSF continued to be heavily
involved in the Democratic Republic of Congo, South Sudan, Yemen,Central Africa Republic, Syria, Iraq and Nigeria, while our presencein Haiti decreased after the handover of medical structures to otherorganisations. Expenditure in each country of intervention is set out inmore detail on pages 39 to 76 of this report.

RESULT FOR THE YEAR AND RESERVES POLICY
The result for 2018, after adjusting for exchange gains/losses, showsa deficit of 72 million euros (deficit of 104 million euros for 2017).
MSF has a reserves policy, at an international level, of holding retained
earnings and equity to cover working capital needs, buffer capital,
investments and emergencies. The level of reserves as at 31 December
2018 equates to approximately 7.2 months of the year’s activity (7.6months for 2017).

Yvan Legris
International Treasurer

AUDITORS’ REPORT

AUDITORS’ REPORT
Ernst & Young SA

KPMG SA

59, route de Chancy
1213 Lancy-Geneva

111, rue de Lyon
1203 Geneva

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

As independent auditors we have been engaged to audit the accompanying combined financial statements of Médecins
Sans Frontières International (the reporting entity, consisting of the entities set out in note 1.2 to the combined financial
statements), on pages 11 to 37, which comprise the statement of financial position, the statement of financial activities,
statement of changes in funds, statement of cash flows and notes for the year ended 31 December, 2018.
International Board’s Responsibility for the Combined Financial Statements
The International Board is responsible for the preparation of these combined financial statements in accordance withthe requirements of Swiss GAAP FER. This responsibility includes designing, implementing and maintaining aninternal control system relevant to the preparation of combined financial statements that are free from material
misstatement, whether due to fraud or error. The International Board is further responsible for selecting and applying
appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.
Joint Auditors’ Responsibility
Our responsibility is to express an opinion on these combined financial statements based on our audit. We conducted
our audit in accordance with Swiss Auditing Standards. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether the combined financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
combined financial statements. The procedures selected depend on the auditor’s judgment, including the assessmentof the risks of material misstatement of the combined financial statements, whether due to fraud or error. In making
those risk assessments, the auditor considers internal control relevant to the entity’s preparation of the combined
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purposeof expressing an opinion on the existence and effectiveness of the entity’s internal control system. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made,as well as evaluating the overall presentation of the combined financial statements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the combined financial statements for the year ended 31 December 2018 give a true and fair view ofthe financial position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
Emphasis of Matter
We draw attention to Note 1 of the combined financial statements, which describes their basis of preparation. Our
opinion is not modified in respect of this matter.
Ernst & Young Ltd

Laurent Bludzien
Licensed Audit Expert
Auditor in charge

KPMG SA

Anne-Céline Bosviel
Licensed Audit Expert

Pierre Henri Pingeon
Licensed Audit Expert
Auditor in charge

Stéphanie Théoduloz
Licensed Audit Expert

Geneva, 22 May 2019
International Financial Report 2018 9

15 June 2018, Central Mediterranean: An MSF
medic on the Aquarius search and rescue vesselchanges the dressing of a patient with chemicalburns, caused by a toxic mix of sea water and fuel.
© Kenny Karpov/SOS MEDITERRANEECOMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2018

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2018

2017

Individuals

2.1.1 / 4.2.1

1,254,385

35,9891,290,374

1,297,744

Private institutions

2.1.1 / 4.2.1

112,629

56,848

169,477

173,322

1,367,014

92,836

1,459,851

1,471,067

480

20,194

20,67329,86922,80928

22,83730,8191,390,302

113,058

1,503,361

1,531,755

Private income
Public institutional income

2.1.2

Other income

2.1.3 / 4.2.1

Operating income

2.1

Programmes

2.2.3

938,948

108,487

1,047,435

1,084,526

Programme support

2.2.4

205,693

4,130

209,823

190,266

Awareness -raising and Access Campaign

2.2.5

45,714806

46,52046,259Other humanitarian activities

2.2.6

15,454-

15,454

13,7071,205,810

113,423

1,319,233

1,334,759

Social mission
Fundraising

2.2.7

204,508

3,618

208,126

203,166

Management and general administration

2.2.8

80,015893

80,90878,439284,523

4,511

289,034

281,606

1,490,333

117,934

1,608,267

1,616,365-100,031-4,876-104,906-84,611

Other expenses
Operating expenditure

2.2.1

Deficit from operational activities (A)Surplus from exceptional activities (B)2.3

29,875-29,875

3

Net exchange gains / losses
unrealised and realised (C)

2.2.9

2,408

186

2,594

-18,928-67,748-4,690-72,437-103,536

-

4,690

4,690

-14,936

67,748-67,748118,472

-

-

-

-

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

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

Personnel expenses are presented in Note 2.2.2

International Financial Report 2018 11

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2018

2017

Cash and cash equivalents

3.1

726,052

839,580

Inventories

3.2

58,56961,888Grants receivable

3.3

41,78728,475Contributions receivable

3.4

52,722

48,554

Other receivables

3.5

89,90973,173

Prepaid expenses and accrued income

20,431

15,389Other assets

2,705

2,825

992,175

1,069,885

Current assets
Financial assets

3.6

40,17837,217

Property, plant and equipment

3.7

229,080

206,333

Intangible assets

3.7

20,322

14,273

289,581257,823

1,281,756

1,327,708

Non-current assets
AssetsCurrent deferred income

3.8

20,688

11,902Current accounts payable and accrued expenses

3.9

157,203145,726

Current financial debts

3.11

3,502

1,944

Current provisions

3.12

21,23725,383

202,630

184,955

Current liabilities
Non-current deferred income

3.8

14,166-

Non-current accounts payable and accrued expenses

3.9

359

369

Non-current financial debts

3.11

58,69879,279Non-current provisions

3.12

1,275

1,137

Non-current liabilities

74,49880,785

Liabilities

277,128

265,741

Restricted funds

41,86543,277

Capital for foundation

4,880

3,519

Minimum compulsory level of retained earnings

1,370

1,371

Translation reserves

28,95917,385

Unrestricted funds

927,554

996,415

Organisational capital

962,762

1,018,691

1,281,756

1,327,708

Liabilities, funds and capital

12 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN FUNDS
In thousands of e

2018

Notes

Change insubscribed
capital2017

Impact ofexchangerate-

Temporarily restricted funds
Permanently restricted funds

30,853
12,424

Restricted funds

43,277

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

3,519
1,371
17,385996,4151,335
11,018,691

1,336

1.5

Organisational capital

Othermovements-

Netchange2018

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

35,471
6,394

3,278

-4,69041,865

11,574-25-1-1,115-67,748

4,880
1,370
28,959927,554

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

The details of temporarily restricted funds by destination are disclosed overleaf.

In thousands of e

2017

Notes

Change insubscribed
capital2016

Impact ofexchange
rate

Other
movements

Netchange2017

Funds allocated to country programmes
Funds allocated to other projects
Ebola Initiative Fund
Pledges and temporarily restricted funds
from MSF USA
Others

1,423
30,984
1,107

-

-

26
-6,839
-

1,310
3,948
-900

2,760
28,093207

27,4482,428---5,843
-995

4,850
-2

26,455
1,431

Temporarily restricted funds

32,407---6,813

5,258

30,853

Permanently restricted funds

1,438

-

-

1,308

9,678

12,42433,845---5,504

14,93643,2773,370
2,050
66,936
1,107,440

149--49,551
-

-679
7,447

-118,472

3,519
1,371
17,385996,415

1,179,796

149-49,551

6,768-118,472

1,018,691

Restricted funds
Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds
Organisational capital

1.5

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

International Financial Report 2018 13

NOTES TO THE FINANCIAL STATEMENTS

In thousands of eFunds allocated tocountry programmes
Afghanistan

2017

Transfer
betweenprojects

Allocation

Forex
gain/loss

Utilisation

NetchangeOther
movements

2018
280

258

597

-4

2,562

-21

-1,9902,013

Armenia

-

272

-

272

-

-

-

-

Bangladesh

672

15,260-110

14,533

26

643

-24

1,290

Burkina Faso

-

866

-

866

-

-

-

-

Cameroon

-

222

-

222

-

-

-

-

50

1,096

420

1,572

6

-50

-

-

Chad

-

775

180

977

23

-

-

-

Colombia

-

400

43

437

-6

-

-

-

Côte d'Ivoire

-

331

-

341

10

-

-

-

713

13,773

1,034

14,925

21

-97

-

616

Central African Republic

Democratic Republic of Congo
Eswatini

-

910

-

910

-

-

-

-

Ethiopia

-

2,003

-1

2,005

3

-

-

-

Georgia

-

364

-

364

-

-

-

-

Greece

3

198

-

219

20

-3

-3

-

Guinea

-

763

10

762

-12

-

-

-

Guinea-Bissau

-

103

-

103

-

-

-

-

Haiti

3

397

-33

365

-2

-3

-

-

Honduras

-

436

-

436

-

-

-

-

632

24

-1

15

-8

-

-

632

India
Indonesia

-

441

16

439

6

25

-

25

Iran

58

40

-

40

-

-

-

58

Iraq

4

1,970

-14

1,970

18

4

-

8

Italy

-

833

-

833

-

-

-

-

Jordan

-

271

78

350

3

1

-

1

Kenya

-

857

16

873

-

-

-

-

Kyrgyzstan

-

152

-

152

-

-

-

-

Lebanon

13

1,993

100

2,131

32

-7

-5

2

Liberia

-

195

-29

165

-

-

-

-

Libya

-

45

-

43

-3

-

-

-

Malawi

-

47

33

80

-

-

-

-

Mali

1

229

142

371

-

-

-

1

Mediterranean Sea Operations

6

139

92

234

3

-

-

6

Mexico

-

531

35

596

30

-

-

-

Mozambique

-

3

127

132

2

-

-

-

Myanmar

-

2,452

-1

2,451

-

-

-

-

Niger

-

2,628

150

2,700

-78

-

-

-

Nigeria

10

4,122

227

4,237

-113

112

-8

1

Palestine

1

889

-19

902

32

-1

-

1

Peru

34

-

-

-

-

-

-

34

Philippines

33

8

85

92

-

-

-

33

Sierra Leone

5

1,834

-

10,711-10-8,887

8,887

5

Somalia

-

133

-

132

-

-

-

-

South Africa

4

911

131

1,072

30

-

-

4

South Sudan

3

6,888

478

7,421

52

-3

-

-

Sudan

-

292

-

291

-1

1

-

-

Syria

-

8,492

-236

8,153

6

110

-

110

Tanzania

-

1,061

-

1,061

-

-

-

-

Turkey

-

119

-

119

-

-

-

-

Uganda

-

1,199

-

1,224

25

-

-

-

Ukraine

-

657

-

657

-

-

-

-

Uzbekistan

-

1,137

-

1,170

33

-

-

-

Venezuela

-

125

-18

109

2

-

-

-

Yemen

221

9,923

184

10,259

23

-129

-

92

Zambia

-

400

-

400

-

-

-

-

Zimbabwe

-

200

-

198

-1

-

-

-

38

-

8

5

-

4

-

43

Other countries

14 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

In thousands of eFunds allocated toother projects

2017

Allocation

Headquarters programme
support-

Awareness-raising andAccess Campaign
Private fundraising
Institutional fundraising
Management and generaladministration

Transfer
betweenprojects

Forex
gain/loss

Utilisation

4,414

234

-

967

-

2,386

-

Net
changeOther
movements

2018

4,431

-217

-

-

-

-

967

-

-

-

-

-

2,386

-

-

-

-

88

-

88

-

-

-

-

-

951

-

972

-

-22

41

19

Restricted in time

11,592

8,359

-

-

-

8,359

910

20,861Other projects/
transversal activities

16,4994,149-3,3585,428

253-4,384-765

11,348

Temporarily
restricted funds

30,853111,320-

117,934

186-6,427

11,04535,471

International Financial Report 2018 15

COMBINED FINANCIAL STATEMENTS

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

2018

2017

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

1,467,332
1,471,067-9,6039,016-3,148-31,595
20,673
3,486
7,436

28,711
29,869-3,6562,498-1,569,693
12,715
10,122-1,319,233-289,036
16,030-3,644
6,098
-38
2,594
-17,916
12,613-1,569,328
21,322
9,497-1,334,759-281,606-74
20,376
8,867
3,190
-59
-18,928-19,376
22,221-85,667-73,282

Investments in financial assets
Investments in tangible assets
Investments in intangible assets
Proceeds on disposals of tangible assets
Change in investment subsidies liabilities-1,505-36,279-12,264
29,875-2-7,525-46,392-7,686-25

Net cash from investing activities (B)-20,175-61,629

Permanently restricted contributions and income
Change in financial debts
Change in capital

1,738-19,770
1,336

9,678
10,340149

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

20,167

Effect of exchange rate fluctuations ( D )9,009-47,149-113,528-161,892

1. Cash flows from private donors
Private income
Income with no impact on cash flows or not related to humanitarian and functioning activities
Change in receivables from private donors
Change in deferred income on private grants
Change in unspent donor - designated / restricted funds
2. Cash flows from public institutional agencies
Public institutional income
Change in public institutional assets
Change in public institutional liabilities
3. Other cash flows from humanitarian and functioning activities
Other income
Equipment and services sold to other organisations
Social mission expenditure
Other expenses
Permanently restricted contributions and income
Depreciation and amortisation
Provisions
Write - off of non - current assets
Investment subsidies as income
Net exchange gains and losses
Change in other receivables and current assets
Change in other current liabilities
Net cash from humanitarian and functioning activities (A) = 1+2+3

CASH FLOWS FROM INVESTING ACTIVITIESCASH FLOWS FROM FINANCING ACTIVITIESCHANGE IN CASH AND CASH EQUIVALENTS ( A+B+C+D )Cash inflow due to new combined entity-

351

Effect of changes in accounting principles and structure (E)-351Opening cash and cash equivalents ( F )839,580

1,001,121

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

726,052

839,580

16 Médecins Sans Frontières

15 March 2018, Lebanon: An MSF nurse
gives a young girl an oral polio vaccinationas part of a measles and polio vaccination
campaign conducted around Shatila andSabra refugee camps south of Beirut.
© Mario Fawaz/MSF

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2018

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF REPORTING
1.1 BASIS OF PREPARATION
These Financial Statements are based on a combination. A combination aggregates the Financial Statements of several separate entities which
are not inter-related by investments into a single group, whereas a consolidation collates different affiliates of a single parent entity in its
Financial Statements. All entities are combined following the combination method outlined under 1.2. These Financial Statements werereviewed by the International Board on 22 May 2019 and presented for approval by the International General Assembly on 27 June 2019.

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

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

MSF Australia

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

MSF Austria

Taborstraße 10 A-1020, Vienna, Austria

MSF Belgium

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

MSF Brazil

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

MSF Canada

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

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

MSF Denmark

Strandlodsvej 44, 2, 2300 København S, Denmark

MSF France

8, rue Saint Sabin 75011 Paris France

MSF Germany

Am Köllnischen Park 1, 10179 Berlin, Germany

MSF Greece

15 Xenias St., 115 27 Athens, Greece

MSF Holland

Plantage Middenlaan 14, 1018 DD, Amsterdam, Netherlands

MSF Hong Kong

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

MSF India

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

MSF International

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

MSF Ireland

9–11 Upper Baggot Street, Dublin 4, Ireland

MSF Italy

Via Magenta 5, 00185 Rome, Italy

MSF Japan

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

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

MSF Luxembourg

68, rue de Gasperich L-1617, Luxembourg

MSF Mexico

56, Fernando Montes de Oca, Condesa, 06140 Ciudad de México, CDMX, Mexico

MSF Nairobi

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

MSF Norway

Hausmannsgate 6, 0186 Oslo, Norway

MSF Supply

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

MSF South Africa

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

MSF South Korea

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

MSF Spain

Nou de la Rambla, 26 08001 Barcelona, Spain

MSF Sweden

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

MSF Switzerland

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

MSF UK

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

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

Ärzte Ohne Grenzen Foundation

Am Köllnischen Park 1, 10179 Berlin, Germany

Epicentre

8, rue Saint Sabin, 75011 Paris, France

Etat d’Urgence Production

8, rue Saint Sabin, 75011 Paris, France

Fondation MSF

8, rue Saint Sabin, 75011 Paris, France

Fondation MSF Belgique

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

SCI MSF8, rue Saint Sabin, 75011 Paris, France

SCI Sabin

8, rue Saint Sabin, 75011 Paris, France

MSF Nairobi was added to the combined reporting in 2018.

18 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

Subsequent measurement of the combined entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowances and reversals contribute to the combined surplus or deficit. Subsequent
measurements of the assets and liabilities are booked, respectively, at the net book value less depreciation and impairment, and at par value.
For further details, refer to the corresponding notes.
The combined Financial Statements comprise the:- Statement of Financial Activities- Statement of Financial Position- Statement of Changes in Funds- Statement of Cash Flows- Notes to the Financial Statements

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

1.4 BASIS OF PRESENTATIONThe combined Financial Statements comply with the articles of the association MSF International, and with the Swiss Generally Accepted
Accounting Principles (Swiss GAAP FER/RPC including Swiss GAAP FER/RPC 21).
The Financial Statements are presented in euros. They are prepared in accordance with the historical cost convention.
They were prepared and presented according to the principles of accruals, matching, going concern, consistency and prudence.
Figures are rounded to the nearest thousand and therefore may vary slightly from the amounts presented in other documents. Rounding
differences may exist within summations.

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

Closing rate

Average rate

2018

2017

2018

2017

ARS

43.15

22.70

32.92

20.92

AUD

1.62

1.53

1.58

1.47

BRL

4.44

3.97

4.31

3.61

CAD

1.56

1.50

1.53

1.46

CHF

1.13

1.17

1.15

1.11

CZK

25.72

25.54

25.65

26.33

DKK

7.47

7.44

7.45

7.44

EUR

1.00

1.00

1.00

1.00

GBP

0.89

0.89

0.88

0.88

HKD

8.97

9.37

9.26

8.80

INR

79.73

76.61

80.73

73.53

JPY

125.85135.01130.40126.71

KES

117.26-118.63-KRW

1277.93

1,279.61

1299.07

1,276.74

MXN

22.49

23.66

22.71

21.33

NOK

9.95

9.84

9.60

9.33

SEK

10.25

9.84

10.26

9.64

USD

1.15

1.20

1.18

1.13

ZAR

16.46

14.81

15.62

15.05

International Financial Report 2018 19

NOTES TO THE FINANCIAL STATEMENTS

1.6 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURESThe 2018 Financial Statements do not contain any changes in accounting policies compared with 2017.

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

20 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
2.1 INCOME
MSF’s income comprises contributions from public generosity and public institutional bodies, as well as revenues from other activities. Private income
is donated by individuals and private organisations (companies, trusts and foundations, and other non-profit organisations). Public institutional income
represents grants (i.e. contributions based on contracts for specific projects), subsidies and donations received from or pledged directly by public
institutional bodies, such as governments or agencies. Income from other activities is mainly from merchandising, equipment and services provided toother organisations, and financial transactions.
Restrictions
Income is considered as restricted only when subject to a donor-imposed restriction. Donors include all the external parties that contributeto MSF’s resources. A donor-imposed restriction is a stipulation and limitation on the use of contributed assets or monetary donations. The
restriction can relate to purpose (country, programme or activity), time or other specific wishes (e.g. vaccines). Funds received for ‘emergencies’are treated as restricted if the emergency is explicitly specified by the donor or can be inferred from the circumstances, but are otherwise
regarded as unrestricted, as the provision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted for their full amount. Restricted funds that have not been used at the end of
the year are presented in a separate section of the balance sheet. Grants are reported as restricted income for the allowable expenses incurred in thecurrent year.
Donations
Donations are based on non-reciprocal transfers of cash or other assets, or cancellation of liabilities. They are recognised as income upon receipt.
GrantsGrants, whether public or private, are recognised as income for the allowable expenses incurred in the current year. At year-end, the difference
between the cash received and the cumulative expenses incurred is accounted for as grants receivable and deferred income.
In-kind donations and services
Occasionally, MSF receives donations in kind, primarily in the form of the free use of goods or services (drugs and medical equipment in the field,
consultancies and travel miles in headquarters). These contributions in kind are not stated in the operating account, but an estimation of the value ofthese goods is presented below. The contributions are valued on the basis of the donation certificate or the contract entered into with the donor. The
act of volunteering to work in MSF’s humanitarian projects is not recorded in the accounts. This contribution represents one of the bases of the MSF
Charter and principles. Under Swiss GAAP FER/RPC, in-kind donations of goods and services are not recognised as income in the Statement of Financial
Activities, and are valued at the fair market value of the donation received.
The total value of the goods and services received in 2018 and 2017 is estimated as:
In thousands of e

2018

2017

Headquarters

2,227

2,047

Field programme expenses

3,981

2,056

In-kind donations and services

6,208

4,103

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

International Financial Report 2018 21

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2018

2017

1,054,993

1,070,569

235,234

227,007147

168

1,290,374

1,297,744

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

2018

2017

Companies

74,41080,115

Trusts and foundations

56,31956,782Lottery and special events

33,88231,857

679

840

4,187

3,728

169,477

173,322

Joint appeals
Other private institutions
Income from private institutions

2.1.2 PUBLIC INSTITUTIONAL INCOME
The table below presents the breakdown of donations and grants awarded by public institutional bodies. Funds are not accepted from governments
or other parties who are directly involved in conflicts to which MSF is responding. In 2016 MSF decided to suspend funding from the EU, its member
States and Norway in response to EU decisions on migration policy. The EU government income recorded in 2017 was the remainder of grants or
donations made prior to the suspension, which remains in force.
In thousands of e

2018

2017

ECHO and EU institutions

-9

-85

EU governments

-40

111

Switzerland

6,989

6,297

Canada

5,362

8,534

Japan

1,147

-

14

81

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

2,341

5,756

International Drug Purchase Facility (UNITAID)

4,004

8,240

865

934

20,67329,869UN institutions

Other public institutions
Public institutional income

2.1.3 OTHER INCOME

In thousands of e

2018

2017

3,137

10,918403

436

Equipment and services sold to other organisations

10,122

9,497

Other revenues

9,174

9,969

Other income

22,83730,819Interest / investment income
Merchandising

22 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2 EXPENDITURE
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Awarenessraising andAccess Campaign

Programme
support

Programmes

Personnel costs

545,183

Medical and nutrition

180,672

Travel and transportation

130,428

Office expenses

76,070In thousands of e

Otherhumanitarian
activities

Total social
mission24,4501,672

706,673

220

-

5,038

185,931

10,594

2,098

2,127

145,247

6,993

1,400

276

84,739135,368

-

992

3,097

-

4,089

Professional services

11,867

9,263

2,973

17

24,119Logistics and sanitation

59,908

1,026

-

1,178

62,112

Communications

16,439

679

1,859

9

18,985

-

700

2,935

184

3,819

Grants to external partners

13,399

1,267

-111

4,302

18,857

Financial expenses

2,697

332

31

-

3,060

Depreciation and amortisation

1,629

1,779

385

1

3,794

Taxes

2,002

122

54

1

2,180

Others

7,142

4,375

281

2

11,801

1,047,435

173,71039,45114,8091,275,405-

36,1137,069

645

43,827

1,047,435

209,823

46,52015,454

1,319,233

Promotional expenses

Publications

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

Management
and generaladministration

47,02343,441

90,465-

1

1

Travel and transportation

3,017

3,241

Office expenses

3,511

4,232

Promotional expenses

71,186

Professional services

Nature of expenses

Total otherexpenses

Overheads

2018

2017

21,256

818,393

780,838-

185,931205,358

6,258

643

152,148

165,429

7,743

26,038

118,521

116,409302

71,489232

75,80978,50728,9448,010

36,954

7,605

68,67965,112---

3

62,11676,098Communications

17,465431

17,896

2,244

39,12538,597

Publications

16,885443

17,32870

21,217

20,300

Personnel costs
Medical and nutrition

Logistics and sanitation

212

-413

-201

-

18,656

26,690Financial expenses

6,534

4,336

10,869535

14,465

9,380

Depreciation and amortisation

Grants to external partners

1,180

879

2,059

8,597

14,45012,505

Taxes

350

703

1,053

630

3,863

9,546

Others

844

1,666

2,511

582

14,894

11,595

197,152

67,272

264,424

68,437

1,608,267

1,616,365

10,973

13,637

24,610-68,437--

208,126

80,908289,034-

1,608,267

1,616,365

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATION

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

International Financial Report 2018 23

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Employees inheadquarters
ProgrammesInternational
field staff

Field
consultants &field support

National
field staff

2018

2017

-

194,809347,460

2,914

545,183

528,027

Programme support

130,757

2,232

1,442

938

135,368

121,613

Awareness-raising andAccess Campaign

24,450---24,45023,849Other humanitarian
activities

1,672

-

-

-

1,672

1,271

Fundraising

47,024---47,02444,643

Management, generaland administration

43,441---43,44142,657

Overheads

20,314--942

21,256

18,776

267,658

197,040

348,902

4,793

818,393

780,838

Personnel expenses

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND CONTINENT
Asia
e371,776

Europee30,391

Americase42,769

Africae577,644

Oceaniae5,803In thousands of e

AfricaAmericas

Asia

EuropeOceania

Transversal

2018

2017

Personnel costs

293,564

26,823

194,773

17,829

3,403

8,791

545,183

528,027

Medical and nutrition

87,285

3,897

83,290

4,606

452

1,143

180,672

201,079

Travel and transportation

90,966

4,273

32,617

1,499

901

172

130,428

144,149

Office expenses

42,110

4,123

24,932

3,050

574

1,281

76,07076,903

Logistics and sanitation

39,828

1,938

16,735

1,244

79

85

59,90874,024

Communications

11,231

619

3,749

306

115

419

16,43917,181

Grants to external partners

2,814

55

6,288

351

-

3,891

13,39921,558

Professional services

4,086

273

4,845

921

51

1,691

11,867

10,871

Financial expenses

1,513

103

1,038

29

9

4

2,697

2,906

Taxes

988

70

733

194

17

-

2,002

1,921

Depreciation and amortisation

440

45

224

53

8

858

1,629

889

2,818

551

2,553

308

195

717

7,142

5,017

577,644

42,769371,776

30,391

5,803

19,052

1,047,435

1,084,526

OthersProgrammes

Programme expenses represent expenses incurred in the field or by the headquarters on behalf of the field, as well as grants/donations awarded/given
to other organisations.
Transversal expenses are composed of transversal programmes such as Mediterranean Sea Operations representing 2,735 thousand euros and othertransversal and unallocated activities.

International Financial Report 2018 25

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 PROGRAMME SUPPORT

2.2.7 FUNDRAISING

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

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

2.2.5 AWARENESS-RAISING ANDACCESS CAMPAIGN
Awareness-raising activities comprise expenses incurred by MSF in an
educational manner in furtherance of its social mission. They represent thesituations where MSF acts as a witness and speaks out about the plightof the populations it serves through mobilisation of the international
community and by issuing information publicly in order to stir up
indignation, put pressure on responsible actors and stimulate action.
MSF’s Access Campaign is made up of a team of medical, legal, policy
and communications specialists. It pushes to lower the prices ofexisting drugs, vaccines and diagnostic tests; to stimulate research anddevelopment into new treatments for diseases that primarily affect thepoor; and to overcome other barriers that prevent patients getting thetreatment they need.
In thousands of e

2018

2017

Awareness-raising

40,78640,350Access Campaign

5,734

5,910

46,52046,259Total

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

26 Médecins Sans Frontières

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

2.2.9 NET EXCHANGE GAINS / LOSSESUNREALISED AND REALISEDNet realised exchange gains/losses represent the gains/losses
generated from foreign currency transactions entered into during theyear by the various offices. Net unrealised gains/losses represents thegains/losses resulting from the revaluation of balance sheet items ofreporting entities that are not expressed in their functional currency.

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

2018

2017

Proceeds on disposal of fixed assets

33,0003

Extraordinary expenses-3,125-

Surplus from exceptional activities

29,8753

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2018

2017

Short - term deposits

302,792

364,369

Cash at headquarters

347,467

398,689

Cash in the field

75,79376,523726,052

839,580

Cash and cash equivalents

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

3.2 INVENTORIESIn thousands of e

Gross value

Provision

2018

2017

Medical and non-medical relief goods

56,225-2,63153,59456,741Other inventories

4,975

-

4,975

5,147

61,200-2,63158,56961,888Inventories

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

3.3 GRANTS RECEIVABLE

In thousands of e

Gross value

Provision

2018

2017

Grants receivable from private donors

19,480-19,4803,099

Grants receivable from public institutions

22,308-22,30825,376

European governments

12,575-

12,575

5,982

American governments
UN institutions
Other public institutions
Grants receivable

-

-

-

1,330

14

-

14

9,719

-

9,719

18,064

41,787-

41,78728,475Grants receivable correspond to funds owed to MSF by third parties according to a formal agreement. They result from the differences between the
total amount of the grant and the funds received for each of these agreements.

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2018, the outstanding amount represents 52,722 thousand euros (2017: 48,554 thousand euros) and is expected tobe received within the following year.
Contributions receivable include donations sent by donors before year-end for which the corresponding cash has been collected by MSF in themonth following year-end. They are accounted for at their cost net of impairment.
There is no provision for contributions receivable stated at 31 December 2018.

International Financial Report 2018 27

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to services provided and goods sold to other organisations as well as to property received from legacies and bequests
not sold yet. At 31 December 2018, the outstanding amounts represent 89,909 thousand euros (2017: 73,173 thousand euros).
Legacies and bequests are accounted at their best-estimated value, when legally transferred to MSF.
There is no provision for other receivables stated at 31 December 2018.

3.6 FINANCIAL ASSETSIn thousands of e

Gross value
Loans

Provision

2018

2017

-

-

-

399

Long - term investments

32,406-7

32,39831,602Other financial assets

7,867

-87

7,780

5,216

Financial assets

40,273-94

40,17837,217

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

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

Net value
Additions2017

In thousands of e

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2018

Reclassification

Intangible assets

14,273

12,264-429-5,948159

320,322

Land

83,373--2,103-804

22

82,096

Buildings

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

1,084

8,638

85,456

Tangible fixed assets under construction

32,84017,241

-64

-

165

-8,633

41,549Fixtures

6,861

2,037

-325

-1,328

-103

79

7,221

Furniture

1,745

1,523

-40

-730

23

28

2,549

Computers

3,944

4,659

-385

-2,568

40

18

5,708

Machinery and equipment

3,189

245

-15

-756

52

-

2,715

Other tangible assets

1,179

4,480

-1,717-2,159

1

3

1,787

Property, plant and equipment

206,333

36,279-5,669-10,082

2,065

153

229,080

Total intangible assets and PPE

220,606

48,543-6,098-16,030

2,224

157

249,402

28 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e

Net value
Additions2016

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2017

Reclassification

Intangible assets

12,259

7,686

-729

-4,583-358-114,273

Land

58,271

4,542

0

-777

-1,10322,441

83,373

Buildings

84,952

22,630-120-7,420-4,377-22,465

73,201

0

9,139

0

0

-535

24,23632,840

Fixtures

6,966

1,396

-1

-1,297

-203

0

6,861

Furniture

1,853

591

0

-645

-61

7

1,745

Computers

4,507

2,236

-55

-2,630

-114

0

3,944

Machinery and equipment

3,564

842

-151

-871

-195

0

3,189

Other tangible assets

23,029

5,015

-461

-2,152-17-24,235

1,179

Property, plant and equipment

183,142

46,392-788-15,793-6,605-16

206,333

Total intangible assets and PPE

195,40254,078-1,517-20,376-6,963-17

220,606

Tangible fixed assets under construction

The intangible assets, property, plant and equipment held by MSF are considered to be fixed assets when they are held to be used for the activity, or foradministrative purposes, and when they are expected to be used over more than one year.
Intangible assets are recorded at cost (or historical value), net of accumulated amortisation and impairment losses. They are amortised on a straight-line
basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciated using the straight-line method
over their estimated useful lives, using the component approach. Land is not depreciated.
All assets are depreciated following the linear method. The depreciation length varies according to the type of asset and depending on the country:- 2 to 10 years for the intangible assets,- 20 to 50 years for the buildings,- 5 to 15 years for the fixtures,- 3 to 25 years for the furniture,- 2 to 15 years for the computers- 3 to 5 years for machinery & equipment, and- 3 to 10 years for other tangible assets.
The acquisition cost of fixed assets used in the field for programme purposes, such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. This can be justified due to the instability of the contexts in which MSF operates andthe difficulty in determining, in a reliable way, their useful life and residual value. When an MSF section leaves a country, the remaining equipment isgenerally donated to the Ministry of Health of the country or another non-governmental organisation still present in the country, and thus does not
generate any future economic benefit for MSF.
Assets acquired under long-term finance leases are capitalised and recorded in the Statement of Financial Position. They are depreciated over theestimated useful lives of the assets. The associated obligations are included in financial debts.
MSF owned 209 million euros of buildings (including those under construction) and land at 31 December 2018. Such assets aim at optimising therunning costs of the organisation (lowering rental costs), at diversifying the reserves, and therefore at mitigating the monetary, foreign exchange
and bank default risks.
Among the tangible assets at 31 December 2018, the net value of the capitalised leased assets stands at 156 thousand euros, and of capitalised leaseobligations at 389 thousand euros (2017: 125 thousand and 5,367 thousand euros, respectively). The total reimbursements for the current year
amount to zero euros, and the rent expenses also amount to zero euros (2017: 500 thousand and 639 thousand euros, respectively).
For the details on Capitalised lease obligations, refer to Note 3.11 – Financial debts.

International Financial Report 2018 29

NOTES TO THE FINANCIAL STATEMENTS

3.8 DEFERRED INCOME
In thousands of e

2018

2017

Deferred income on public institutional grants - Current

7,874

6,927

Deferred income on private grants - Current

8,249

1,821

Other deferred income - Current

1,469

18

Gross value of investment subsidies - Current

3,096

3,136

20,688

11,902

Deferred income on public institutional grants - Non-current

7,155

-

Deferred income on private grants - Non-current

7,011

-

Deferred income - Non-current

14,166-

Deferred income - TOTAL

34,854

11,902

Deferred income - Current

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

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

Current

Non-current

In thousands of e

Total

2018

2017

2018

2017

2018

2017

Accounts payable and accruals

74,53073,92149

62

74,57973,983

Employee benefits

48,94842,677137

125

49,08642,802

Employer social security taxes

9,916

9,673

-

-

9,916

9,673

Other liabilities

23,80919,456173

182

23,982

19,638157,203145,726

359

369

157,562

146,096

Accounts payable and accrued expenses

Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants payable toexternal organisations.
Trade accounts payable to suppliers are recorded on an invoice basis when the invoices are received by the time of preparation of the financial
statements. Accrued expenses are valued at the best estimate if no invoice is received later. When there is insufficient information available toevaluate the amount of any financial impact at year end, staff costs and litigation in the field are recorded on a cash basis. Accruals for paidvacation of local field staff have been recorded only by some operational offices as at 31 December 2018, as complete information was notavailable at year-end. Grants payable and other debts are accounted for at their par value.

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

In thousands of eContributions
concerning
the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2018

2018

2017

2018

2017

Pension institutions with surplus

5,166

4,553

4,556

103%

112%

TOTAL

5,166

4,553

4,556

103%

112%

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

NOTES TO THE FINANCIAL STATEMENTS

3.11 FINANCIAL DEBTS
In thousands of e

2018

2017

3,113

1,944

389

-

Financial debts - Current

3,502

1,944

Non-current borrowings and loans

54,18773,913

Non-current capitalised lease obligation

4,511

5,367

58,69879,279Current borrowings and loans
Current capitalised lease obligation

Financial debts - Non-current

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

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

In thousands of e

2017

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Provisions - Current

25,383

20,116-12,383-10,701

-360

-820

21,237

Provisions - Non-current

1,137

314

-1,005

-

10

820

1,275

Total provisions

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

22,511

Provisions for taxes

13,312

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

9,157

Provisions for staff retirement plans

1,561

942

-524

-

-30

-

1,949

Provisions for project closure planned at year-end

3,203

2,919

-2,885

-326

-45

-

2,867

Provisions related to lawsuits

3,919

4,061

-4,748

-241

-46

-

2,945

Other provisions

4,525

1,135

-544

-442

-87

1,006

5,594

Total provisions

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

22,511

2016

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Provisions for taxes

3,928

10,986-53-

Provisions for staff retirement plans

1,332

56

-70

Provisions for project closure planned at year-end

2,129

3,236

-2,771

Provisions related to lawsuits

2,546

3,368

Other provisions

8,954

Total provisions

18,889Reclassification

2018

Reclassification

2017

-542

-1,007

9,540

-

-1

244

299

-

-25

635

3,203

-2,368-1,345

-13

1,731

3,919

1,919

-3,755-572-69-1,9509,560

19,565-9,018-1,917-650-347

26,520

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

International Financial Report 2018 31

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2018

2017

Programme

65.0%

67.1%

Programme support (headquarters and abroad)

13.0%

11.8%

Awareness- raising and Access Campaign

2.9%

2.9%

Other humanitarian activities

1.0%

0.8%

Social mission

81.9%

82.6%

Fundraising

12.9%

12.6%

Management and general administration

5.0%

4.9%

18.1%

17.4%

100.0 %

100.0 %

Other expenses
ExpenditureSocialmission

81.9%

Other
expenses

18.1%

2018 Expenditure

Privateincome95.0%

4.1.2 FUNDING SOURCES
2018

2017

Private income

95.0%

96.0%

Public institutional income

1.3%

2.0%

Other and exceptional income

3.7%

2.0%

100.0 %

100.0 %

IncomePublicinstitutional
incomeOther andexceptional
income1.3%

3.7%

2018 Income

Funds coming from non-public-institutional sources represented 98.7 per cent of MSF total income in 2018 (2017: 98.0 per cent).

32 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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

Donations fromprivate institutions

In thousands of e

Private income

Other income

Total
2018

2017

Argentina

9,494

48

9,541

42

9,583

9,811

Australia

51,494

3,353

54,847596

55,44360,377Austria

21,856

1,729

23,58557

23,64323,382

Belgium

44,472

2,647

47,1208,739

55,85948,509Brazil52,78633

52,819782

53,601

52,328Canada41,2004,979

46,179192

46,37142,902

Czech Republic

3,732

665

4,397

30

4,427

4,109

Denmark

18,9872,867

21,853264

22,117

27,586

France80,5583,947

84,505

7,531

92,036

111,485

Germany

134,891

17,792

152,683783

153,466

150,730

Greece

2,026

613

2,639

130

2,769

3,084

Hong Kong

50,642

5,359

56,001

65

56,06656,077

India

244

475

719

9

728

1,116

Ireland

4,195

1,153

5,348

-

5,348

4,682

Italy

59,004

2,275

61,279125

61,40457,921

Japan

60,4404,676

65,116-

65,116

62,341

Republic of Korea

9,823

420

10,24412

10,256

8,325

Luxembourg

5,867

885

6,752

15

6,767

9,185

431

1

433

-

433

307

Netherlands

55,787

21,884

77,672371

78,04274,012

Norway38,073

3,668

41,740584

42,32442,330South Africa

1,676

1,093

2,769

23

2,792

1,702

Spain

96,805

4,174

100,979

1,486

102,465

103,246

Sweden42,007

7,784

49,7911749,80864,027

Switzerland

67,767

19,05786,824866

87,69091,543

United Kingdom

41,176

18,42959,60450

59,65455,554

United States

294,940

39,473

334,41268

334,481335,2152018

1,290,374

169,477

1,459,851

22,837

1,482,688

1,501,886

2017

1,297,744

173,322

1,471,067

30,8191,501,886

MexicoInternational Financial Report 2018 33

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 PRIVATE AND OTHER INCOME BY SOURCE
Other private institutions
e4,187

Individual income
Private organisations

Lottery and special events
e33,882

Other income

Joint appeals
e679

In thousands of e

Trusts and foundations
e56,319

Interest/investment income
e1,162Equipment and services sold to other organisations
e10,122
Investment subsidies recorded as income
e33,000
Other revenues
e9,174Merchandisinge403

Companies
e74,410

Membership fees
e147

2018
Private income:e1,459,851
Other income:e53,862
Legacies andbequests
e235,234

34 Médecins Sans Frontières

Donations
e1,054,993

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2018

2017

Guarantees given

3,067

2,588

Rental contracts for office buildings

5,964

10,070

Other off-balance sheet commitments given

4,424

2,494

Warranty to secure debt

31,452

-

DNDi

4,000

4,000

48,907

19,152Other off-balance sheet commitments
Warranty to secure debt corresponds to the warranty of a real estate loan on organisational capital.

MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations: five public sector
institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya Medical Research Institute, theMinistry of Health of Malaysia and France’s Pasteur Institute – and one international research organisation, the Special Programme for Research
and Training in Tropical Diseases (TDR), which is a permanent observer to the initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in the creation of DNDi
was to help create a research and development initiative for neglected diseases, which in time would be self-financing and in a position to work
independently of MSF. Accordingly, MSF initially committed itself to be involved for five years. A subsequent period of support was agreed until
2014. In 2018, the IGA decided to continue the support and commitment towards DNDi at the level of 4 million euros per year until 2023.

5.2 CONTINGENT ASSETS
Contingent assets (assets where no sufficient reliable estimate is possible) in MSF consist mainly in legacies and bequests expected at year end
but not yet legally transferred. Their best estimate value is 21,403 thousand euros in 2018 and 10,990 thousand euros in 2017.

5.3 SUBSEQUENT EVENTS
There are no subsequent events to report.

5.4 STAFF FIGURES
5.4.1 POSITIONS IN THE FIELD
In full-time equivalents

2018

2017

International programme staff

3,785

3,664

Locally hired programme staff

39,452

37,844Programmes

43,23841,508International programme support

39

57

Locally hired programme support

67

142

Programme support

106

199

Total field positions

43,34441,707

International Financial Report 2018 35

NOTES TO THE FINANCIAL STATEMENTS

5.4.2 POSITIONS AT HEADQUARTERS
In full-time equivalents

2018

2017

Social mission

2,125

1,962

Fundraising

976

966

Management and general administration

674

628

Overhead

198

169

Employees

3,974

3,724

Social mission

26

26

Fundraising

36

40

Management and general administration

26

27

Volunteers

88

93

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

5.4.3 INTERNATIONAL DEPARTURES TO THE FIELD
2018

2017

Medical pool

1,743

1,603

Nurse and other paramedical pool

2,439

2,640

Non-medical pool

3,684

3,715

International departures ( full year )

7,866

7,958

First-time departures ( full year )

1,706

1,921

36 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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

5.4.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
OfficeCurrency

Highest Salary

Position

Lowest Salary

Wage Ratio

MSF Argentina

Argentine Peso

1,816,382

General Director

418,279

4.3

MSF Australia

Australian Dollar

207,452

General Director

55,154

3.8

MSF Austria

Euro

70,982

General Director

27,524

2.6

MSF Belgium

Euro

108,470

Country Representative

20,011

5.4

MSF Brazil

Brazilian Real298,819

General Director

46,771

6.4

MSF Canada

Canadian Dollar

134,130

General Director

39,303

3.4

MSF Czech RepublicCzech Koruny

732,875

General Director

333,125

2.2

MSF Denmark

Danish Krone

885,944

General Director

278,599

3.2

MSF EUPEuro

62,514General Director

38,486

1.6

MSF Epicentre

Euro

75,005General Director

30,821

2.4

Fondation MSF

Euro

78,497

Research Director

42,795

1.8

MSF France

Euro90,942Président

27,222

3.3

MSF GermanyEuro86,788General Director

32,448

2.7

MSF Greece

Euro47,025General Director

11,175

4.2

MSF HollandEuro

80,054General Director

23,937

3.3

MSF Hong Kong

Hong Kong Dollar

774,240

General Director

156,960

4.9

MSF India

Indian Rupee

5,825,310

General Director

189,684

30.7

MSF International

Swiss Franc

169,236

Secretary General

70,164

2.4

MSF IrelandEuro

76,485General Director

28,546

2.7

MSF ItalyEuro70,658General Director

22,876

3.1

MSF Japan

Yen

15,662,400

General Director

4,345,200

3.6

MSF LogistiqueEuro

72,618General Director

27,638

2.6

MSF LuxembourgEuro63,419General Director

24,583

2.6

MSF Supply

Euro

86,883General Director

30,481

2.9

MSF Mexico

Mexican Peso

1,640,568

General Director

111,120

14.8

MSF Nairobi

Kenyan Shilling

956,000

Branch Director

56,376

17.0

MSF Norway

Norwegian Krone

857,947

General Director

273,293

3.1

MSF South Africa

Rand

1,845,863

General Director

193,279

9.6

MSF South Korea

Won

110,685,816

General Director

27,772,668

4.0

MSF SpainEuro

71,410General Director

22,786

3.1

MSF Sweden

Swedish Krona

650,520

General Director

249,612

2.6

MSF Switzerland

Swiss Franc

169,236

General Director, no seniority

57,000

3.0

MSF UK

Pound Sterling

80,513General Director

24,8293.2

237,936

General Director (Executive Director in
MSF-USA corporate documents)

39,066

6.1

MSF USA

US Dollar

5.4.4.2 REMUNERATION OF INTERNATIONAL DIRECTORS AND MANAGERS

In thousands of e

2018

2017

International President

151

155

Other International Board members

272

267

Executive Management - Secretary General & Executive Directors

315

327

Additional remuneration of 46,800 euros was paid to equalise the after tax remuneration of the International President, who remains tax resident in Canada(Canadian income tax rates are significantly higher than Swiss income tax rates). The additional remuneration relates only to the difference between Canadianincome tax and Swiss income tax and provides the same after tax salary as if the International President were tax resident in Switzerland.
The President, Vice President and other directly elected members of the International Board are elected for a three year term of office. Members of
the International Board are eligible to serve a maximum of two consecutive terms.
International Financial Report 2018 37

16 December 2018, Yemen: Inside the MSF trauma hospital in Aden, where
our teams conducted more than 6,000 emergency consultations andperformed 5,400 surgeries, 90 per cent of them violence-related, in 2018.
© Agnes Varraine-Leca/MSF

FINANCESBY COUNTRY

FINANCES BY COUNTRY

AFGHANISTANANGOLA

EXPENSES

EXPENSES
In e

In e

Personnel costs

16,487,891

Personnel costs

984,169

Travel and transportation

4,076,428

Travel and transportation

219,997

Medical and nutrition

5,154,365

Medical and nutrition

199,016

Logistics and sanitation

3,033,211

Logistics and sanitation

43,072

Professional services

92,697

Professional services

5,263

Communications

465,997

Communications

5,206

Office expenses

1,987,629

Office expenses

193,485

Taxes

18,282

Taxes

Grants to external partners

101,054

Grants to external partners

Financial expenses

56,816

Financial expenses

1,147

Others516,434

Others5,597

Depreciation

45,340Depreciation

Programmes

32,036,144

Programmes

Indirect supply costs

1,384,346

Indirect supply costs

Field-related expenses

33,420,490

Field-related expenses

1,165
-

1,658,117
40,528
1,698,645

FUNDINGFUNDINGIn e

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

33,420,490
33,420,490

STAFF INFORMATIONIn ePrivate and other income

1,698,645

Public institutional income
Funding of field-related costs

1,698,645

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,409

Locally hired staff

55

International staff

104

International staff

10

Field positions

2,514

Field positions

65

International Financial Report 2018 39

FINANCES BY COUNTRYARMENIABANGLADESH

EXPENSES

EXPENSES
In e

In e

Personnel costs

856,927

Personnel costs

23,068,140

Travel and transportation

75,640Travel and transportation

4,816,860

Medical and nutrition

184,343

Medical and nutrition

4,642,868

Logistics and sanitation

11,418Logistics and sanitation

4,254,738

Professional services

14,407

Professional services

168,959

Communications

7,932

Communications

331,786

Office expenses

492,480

Office expenses

2,244,034

Taxes

156

Taxes

27,582Grants to external partners

47

Grants to external partners

23,866
8,144

Financial expenses

1,999

Financial expenses

Others

14,781Others241,272

Depreciation

22,670Depreciation-

Programmes

1,660,130

Indirect supply costs

20,382

Field-related expenses

1,680,512

FUNDING

Programmes

39,850,919

Indirect supply costs

416,012Field-related expenses

40,266,931

FUNDINGIn e

Private and other income

1,409,370

International Drug Purchase Facility (UNITAID)

271,1421

Public institutional income

271,142

Funding of field-related costs

1,680,512

In e

Private and other income

37,358,480

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

2,174,112

Ministry of Foreign Affairs (MFA) - Japan

STAFF INFORMATION

734,339
1

Public institutional income

2,908,451

Funding of field-related costs

40,266,931

In full-time equivalents

Locally hired staff

39

International staff

2

Field positions

42

40 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,187International staff

193

Field positions

2,380

FINANCES BY COUNTRY

BELARUSBELGIUM

EXPENSES

EXPENSES
In e

In e

Personnel costs

492,192

Personnel costs

977,666

Travel and transportation

88,775

Travel and transportation

23,771

Medical and nutrition

996,953

Medical and nutrition

10,255

Logistics and sanitation

129,003

Logistics and sanitation

7,486

Professional services

19,373

Professional services

33,765

Communications

10,234

Communications

6,525

Office expenses

98,055

Office expenses

16,308

Taxes

6

Taxes

Grants to external partners

77,501

Grants to external partners

Financial expenses

2,892

Financial expenses

Others3,207

OthersDepreciation-

Programmes

1,918,191

110-28,481

Depreciation-

Programmes

Indirect supply costs

149,086

Indirect supply costs

Field-related expenses

2,067,277

Field-related expenses

FUNDING921

1,048,326
1,053
1,049,379

FUNDINGIn e

Private and other income

2,151,605

International Drug Purchase Facility (UNITAID)-84,328
1

Public institutional income-84,328

Funding of field-related costs

2,067,277

In e

Private and other income

1,049,379

Public institutional income
Funding of field-related costs

1,049,379

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

23

Locally hired staff

25

International staff-

International staff

6

Field positions

23

Field positions

31

International Financial Report 2018 41

FINANCES BY COUNTRY

BOLIVIA

BURKINA FASO

EXPENSES

EXPENSES
In e

In e

Personnel costs

234,363

Personnel costs

Travel and transportation

119,216

Travel and transportation

811,156

Medical and nutrition

47,312

Medical and nutrition

657,287

Logistics and sanitation

1,448

Logistics and sanitation

508,973

Professional services

55,832

Professional services

56,384

Communications

8,996

Communications

233,967

Office expenses

83,604

Office expenses

377,151

Taxes

31,056

Taxes
Grants to external partners

652-

1,613,775

Grants to external partners-

Financial expenses

101

Financial expenses

1,015

Others-15

Others

19,678Depreciation
Programmes
Indirect supply costs
Field-related expenses

551,509551,509

FUNDING

Depreciation-

Programmes

4,310,441

Indirect supply costs

165,732

Field-related expenses

4,476,172

FUNDINGIn e

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

551,509551,509

In e

Private and other income

3,610,341

Swiss Agency for Development and Cooperation (DDC)865,831
1

Public institutional income

865,831

Funding of field-related costs

4,476,172

STAFF INFORMATION
In full-time equivalents

Locally hired staff

4

International staff

4

Field positions

8

42 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

87

International staff

17

Field positions

104

FINANCES BY COUNTRYBURUNDICAMBODIA

EXPENSES

EXPENSES
In e

Personnel costs
Travel and transportation

3,239,717
782,851

In e

Personnel costs

1,959,288

Travel and transportation

279,534

Medical and nutrition

1,093,673

Medical and nutrition

Logistics and sanitation

568,073

Logistics and sanitation

Professional services

175,375

Professional services

127,119

Communications

72,099Communications

26,507

Office expenses

527,294

Office expenses

212,642

Taxes

19,759

Taxes

5,195

Grants to external partners

335,597

Grants to external partners

5,077

Financial expenses

3,656

Others15,968Financial expenses
OthersDepreciation
Programmes

5,575-220,723
22,6706,621,960

2,148,566
8,909

Depreciation-

Programmes

4,792,461

Indirect supply costs

364,294

Indirect supply costs

286,772

Field-related expenses

6,986,254

Field-related expenses

5,079,233

FUNDINGFUNDINGIn e

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

6,986,254
6,986,254

STAFF INFORMATIONIn ePrivate and other income

5,079,233

Public institutional income
Funding of field-related costs

5,079,233

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

365

Locally hired staff

128

International staff

20

International staff

15

Field positions

385

Field positions

143

International Financial Report 2018 43

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCAMEROON
EXPENSES
In e

EXPENSES

Personnel costs

6,976,007Travel and transportation

1,819,282

Personnel costs

23,008,268

Medical and nutrition

2,039,283

Travel and transportation

10,759,051

Logistics and sanitation

558,757

Medical and nutrition

8,788,748

Professional services

77,342

Logistics and sanitation

3,209,909

Communications

237,274

Professional services

306,921

Office expenses

852,048

Communications

1,071,666

Taxes

87,894

Office expenses

3,628,635

Grants to external partners

23

In e

Taxes

164,767

Financial expenses

43,509Grants to external partners

16,969Others13,407

Financial expenses

9,290

Depreciation
Programmes
Indirect supply costs
Field-related expenses

12,704,827
454,614
13,159,441

Others232,444

Depreciation

37,783

Programmes

51,234,451

Indirect supply costs

2,002,683

Field-related expenses

53,237,134

FUNDINGIn e

Private and other income

FUNDING

13,159,441

In e

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

53,237,134

13,159,441

Public institutional income
Funding of field-related costs

53,237,134

STAFF INFORMATION
In full-time equivalents

Locally hired staff

660

International staff

49

Field positions

709

44 Médecins Sans Frontières

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,599International staff

230

Field positions

2,829

FINANCES BY COUNTRY

CHAD

COLOMBIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

8,277,961

Personnel costs

1,968,494

Travel and transportation

2,417,668

Travel and transportation

172,087

Medical and nutrition

1,837,250

Medical and nutrition

117,262

Logistics and sanitation

661,400

Logistics and sanitation

41,937

Professional services

118,297

Professional services

35,808Communications

364,142

Communications

80,903

Office expenses

1,495,746

Office expenses

226,618
12,109Taxes

22,001

Taxes

Grants to external partners

10,789Grants to external partners

Financial expenses

13,044

Financial expenses

3,653

Others

31,066

Others42,721

Depreciation
Programmes
Indirect supply costs
Field-related expenses

15,249,362
276,829
15,526,191

FUNDING-

Depreciation-

Programmes

2,701,592

Indirect supply costs-

Field-related expenses

2,701,592

FUNDINGIn e

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

15,526,191
15,526,191

STAFF INFORMATIONIn ePrivate and other income

2,391,005

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

310,5871

Public institutional income

310,587

Funding of field-related costs

2,701,592

In full-time equivalents

Locally hired staff

528

International staff

62

Field positions

589

STAFF INFORMATION
In full-time equivalents

Locally hired staff

95

International staff

10

Field positions

104

International Financial Report 2018 45

FINANCES BY COUNTRY

DEMOCRATIC
REPUBLIC OF CONGOCÔTE D’IVOIRE
EXPENSES
In e

Personnel costs

3,256,146

EXPENSES
In e

Travel and transportation

602,243

Personnel costs

46,533,448

Medical and nutrition

461,875

Travel and transportation

20,456,819

Logistics and sanitation

192,108

Medical and nutrition

20,884,811

Logistics and sanitation

7,305,437

Professional services

49,485

Communications

173,434

Office expenses

594,551

Taxes
Grants to external partners

5,488
950

Professional services

870,157

Communications

2,473,552

Office expenses

7,534,418

Taxes

257,823

Grants to external partners

715,054

Financial expenses

1,239

Financial expenses

610,521

Others

14,203

OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

5,351,722
77,4885,429,210

In e

Public institutional income
Funding of field-related costs

Depreciation

119,716

Programmes

109,857,675

Indirect supply costs

3,314,838

Field-related expenses

113,172,513

FUNDINGFUNDING
Private and other income

2,095,920

5,429,210
5,429,210

In e

Private and other income

111,175,669

Swiss Agency for Development and Cooperation (DDC)

905,408

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

931,762

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

164,854-5,181
1

STAFF INFORMATION
In full-time equivalents

Locally hired staff

184

International staff

31

Field positions

216

46 Médecins Sans Frontières

Public institutional income

1,996,844

Funding of field-related costs

113,172,513

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,450International staff

399

Field positions

2,848

FINANCES BY COUNTRY

EGYPTEL SALVADOR

EXPENSES

EXPENSES
In e

Personnel costs

Personnel costs

981,584

Travel and transportation

142,289

Travel and transportation

325,059

Medical and nutrition

151,162

Medical and nutrition

51,640Logistics and sanitation

42,255

Logistics and sanitation

51,474

Professional services

38,969Professional services

11,076

Communications

70,517

Communications

50,160

Office expenses

394,810

Office expenses

196,022

Taxes
Grants to external partners
Financial expenses

1,600,715

In e

5,062
728

Taxes
Grants to external partners

1,189
4,980

58,423

OthersDepreciation

7,556

Depreciation

Indirect supply costs
Field-related expenses

2,512,486
1,075
2,513,561

FUNDING-

Financial expenses

OthersProgrammes

7,591

-

Programmes

1,680,775

Indirect supply costs

13,389Field-related expenses

1,694,164

FUNDINGIn e

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

2,513,561
2,513,561

STAFF INFORMATIONIn ePrivate and other income

1,694,164

Public institutional income
Funding of field-related costs

1,694,164

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

124

Locally hired staff

49

International staff

18

International staff

10

Field positions

142

Field positions

58

International Financial Report 2018 47

FINANCES BY COUNTRYESWATINI*ETHIOPIAEXPENSES

EXPENSES
In e

In e

Personnel costs

3,603,834

Travel and transportation

385,298

Medical and nutrition

1,317,761

Personnel costs

16,504,226

Travel and transportation

4,883,951

Medical and nutrition

3,537,354
3,669,352

Logistics and sanitation

64,024

Logistics and sanitation

Professional services

40,219Professional services

81,267

Communications

84,000Communications

586,962

Office expenses

599,662

Office expenses

1,832,674

Taxes

425

Grants to external partners

-

Taxes
Grants to external partners

Financial expenses

9,405

Financial expenses

Others

16,479OthersDepreciation-

Programmes

6,121,10818

Depreciation

155,485

Indirect supply costs

Field-related expenses

6,276,594

Field-related expenses

296,234
31,455,420

FUNDING

Private and other income

5,371,143

Swiss Agency for Development and Cooperation (DDC)865,831

International Drug Purchase Facility (UNITAID)

39,6201

Public institutional income

905,450

Funding of field-related costs

6,276,594

STAFF INFORMATION
In full-time equivalents

Locally hired staff

213

International staff

19

Field positions

231

48 Médecins Sans Frontières

59,70931,159,186

In e*Formerly Swaziland

3,557

-

Programmes

Indirect supply costs

FUNDING

116

In e

Private and other income

30,523,658

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

931,7621

Public institutional income
Funding of field-related costs

931,762
31,455,420

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,663

International staff

98

Field positions

1,760

FINANCES BY COUNTRYFRANCEGEORGIA

EXPENSES

EXPENSES
In e

Personnel costs

1,500,861

In e

Personnel costs

1,055,498

Travel and transportation

29,951

Travel and transportation

93,016

Medical and nutrition

88,296

Medical and nutrition

196,623

Logistics and sanitation

77,303

Logistics and sanitation

34,224

Professional services

49,487

Professional services

20,814

Communications

4,752

Communications

7,163

Office expenses

451,728

Office expenses

189,725Taxes

10,947

Taxes

Grants to external partners-

Grants to external partners

Financial expenses

233

Financial expenses

Others371

OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

2,213,929
1,483
2,215,412

106,208895
41,721

Depreciation-

Programmes

1,745,887

Indirect supply costs

11,907

Field-related expenses

1,757,794

FUNDINGFUNDINGIn e

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

2,215,412
2,215,412

In e

Private and other income

1,393,752

International Drug Purchase Facility (UNITAID)

364,0421

Public institutional income

364,042

Funding of field-related costs

1,757,794

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

4

Field positions

4

STAFF INFORMATION
In full-time equivalents

Locally hired staff

43

International staff

8

Field positions

51

International Financial Report 2018 49

FINANCES BY COUNTRY

GREECEGUINEA

EXPENSES

EXPENSES
In e

Personnel costs

6,110,231

In e

Personnel costs

3,419,750

Travel and transportation

543,141

Travel and transportation

1,070,485

Medical and nutrition

840,840

Medical and nutrition

2,200,366

Logistics and sanitation

547,601

Logistics and sanitation

503,099

Professional services

287,549

Professional services

30,389Communications

123,854

Communications

101,395

Office expenses

998,888

Office expenses

734,088

Taxes

8,881

Taxes

10,784

Grants to external partners

38,777

Grants to external partners

78,234

Financial expenses

4,106

Financial expenses

1,269

OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses-20,302
9,483,566
232
9,483,799

FUNDING

Others

243,614

Depreciation

30,226

Programmes
Indirect supply costs

510,557

Field-related expenses

8,934,256

FUNDINGIn e

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

8,423,699

9,483,799
9,483,799

STAFF INFORMATIONIn ePrivate and other income
Public institutional income
Funding of field-related costs

8,934,256
8,934,256

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

192

Locally hired staff

263

International staff

31

International staff

39

Field positions

223

Field positions

302

50 Médecins Sans Frontières

FINANCES BY COUNTRYGUINEA-BISSAU

HAITI

EXPENSES

EXPENSES
In e

Personnel costs

Personnel costs

16,573,104

Travel and transportation

338,127

Travel and transportation

2,092,578

Medical and nutrition

760,157

Medical and nutrition

2,351,191

Logistics and sanitation

180,430

Logistics and sanitation

1,197,986

Professional services

41,567

Professional services

63,890Communications

65,158Communications

247,447

Office expenses

347,854

Office expenses

2,141,300

Taxes

2,726,539

In e

7,976

Taxes

14,668Grants to external partners

15

Grants to external partners

54,070Financial expenses

533

Financial expenses

28,735

Others429,321

Depreciation

37,783

OthersDepreciation
Programmes

3,641
4,471,997

Programmes

Indirect supply costs

102,594

Indirect supply costs

Field-related expenses

4,574,591

Field-related expenses

25,232,073
395,857
25,627,930

FUNDINGFUNDINGIn e

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

4,574,591
4,574,591

In e

Private and other income

25,627,930

Public institutional income
Funding of field-related costs

25,627,930

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

267

Locally hired staff

1,676International staff

22International staff

70

Field positions

289

Field positions

1,746

Locally hired staff

International Financial Report 2018 51

FINANCES BY COUNTRYHONDURASINDIA

EXPENSES

EXPENSES
In e

Personnel costs

1,455,359

In e

Personnel costs

5,878,959

Travel and transportation

257,151

Travel and transportation

Medical and nutrition

167,324

Medical and nutrition

3,753,821

Logistics and sanitation

141,881

Logistics and sanitation

200,660

Professional services

19,671

Professional services

809,692

Communications

42,427

Communications

150,064

Office expenses

202,825

Office expenses

1,125,201

Taxes

4,121

Grants to external partners

647

970,538

Taxes

221,677

Grants to external partners

96,300
1,851

Financial expenses

4,092

Financial expenses

Others4,534

Others141,556

Depreciation

22,670Depreciation-

Programmes

2,300,031

Indirect supply costs

11,911

Field-related expenses

2,311,942

FUNDING

Programmes
Indirect supply costs
Field-related expenses

Private and other income

2,265,559

Municipalities and regional councils - Switzerland

46,383
1

Funding of field-related costs

46,97013,419,959

FUNDING
In e

Public institutional income

13,372,989

46,383

In e

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

13,419,959
13,419,959

2,311,942

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

585

Locally hired staff

89

International staff

26

International staff

8

Field positions

611

Field positions

96

52 Médecins Sans Frontières

FINANCES BY COUNTRY

INDONESIA

IRAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

436,055

Personnel costs

Travel and transportation

129,594

Travel and transportation

132,495

Medical and nutrition

50,190

Medical and nutrition

160,726

Logistics and sanitation

47,929Logistics and sanitation

25,401

Professional services

13,991

Professional services

18,104

Communications

39,545

Communications

9,448

Office expenses

166,868

Office expenses

215,754

Taxes
Grants to external partners

3,678
-

Taxes

-

Grants to external partners-

Financial expenses

847

Financial expenses

Others738

OthersDepreciation
Programmes

889,435

221
4,925

Depreciation-

Programmes

Indirect supply costs

2,724

Indirect supply costs

Field-related expenses

892,159

Field-related expenses

FUNDING

1,493,547

2,060,621
2,466
2,063,087

FUNDINGIn e

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

892,159
892,159

STAFF INFORMATIONIn ePrivate and other income

2,063,087

Public institutional income
Funding of field-related costs

2,063,087

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

31

Locally hired staff

48

International staff

4

International staff

10

Field positions

35

Field positions

58

International Financial Report 2018 53

FINANCES BY COUNTRY

IRAQ

ITALY

EXPENSES

EXPENSES
In e

In e

Personnel costs

26,899,863

Personnel costs

Travel and transportation

4,413,465

Travel and transportation

3,566,390
189,030

Medical and nutrition

7,736,135

Medical and nutrition

135,742

Logistics and sanitation

1,959,719

Logistics and sanitation

52,519Professional services

222,298

Professional services

192,714

Communications

521,469

Communications

55,933

Office expenses

3,127,771

Office expenses

416,838

Taxes

111,791

Grants to external partners

59,312
2,959

Taxes
Grants to external partners

5,858
39

Financial expenses

276,281

Financial expenses

Others273,196

Others102,327

Depreciation

22,670Depreciation

15,113

Programmes
Indirect supply costs
Field-related expenses

45,458,764
700,843
46,159,608

FUNDING

Programmes
Indirect supply costs
Field-related expenses

Public institutional income
Funding of field-related costs

426
4,901,094

FUNDINGIn e

Private and other income

4,900,668

46,159,608
46,159,608

STAFF INFORMATIONIn ePrivate and other income
Public institutional income
Funding of field-related costs

4,901,094
4,901,094

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,337

Locally hired staff

72

International staff

176

International staff

7

Field positions

1,513

Field positions

79

54 Médecins Sans Frontières

FINANCES BY COUNTRYJORDANKENYA

EXPENSES

EXPENSES
In e

Personnel costs
Travel and transportation

12,647,779
715,321

In e

Personnel costs

15,791,483

Travel and transportation

1,982,968

Medical and nutrition

7,357,395

Medical and nutrition

5,009,450

Logistics and sanitation

328,549

Logistics and sanitation

854,546

Professional services

169,375

Professional services

216,959

Communications

165,407

Communications

280,940

Office expenses

3,435,717

Office expenses

1,806,053

Taxes

45,482

Taxes

13,596

Grants to external partners

569,578

Grants to external partners

11,708Financial expenses

53,613Financial expenses

35,571Others25,338OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

25,513,554
3,075
25,516,629

FUNDING-1,611,851

Depreciation

7,556

Programmes

24,398,980

Indirect supply costs

376,027

Field-related expenses

24,775,006

FUNDINGIn e

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

25,516,629

In e

Private and other income

24,203,416-

Directorate General, Development Cooperation and
Humanitarian Aid (AGCD) - Belgium

599

25,516,629

Swiss Agency for Development and Cooperation (DDC)

519,499

STAFF INFORMATION

Municipalities and regional councils - Switzerland

61,737

International Drug Purchase Facility (UNITAID)-10,2441

Public institutional income

571,591

In full-time equivalents

Locally hired staff

364

International staff

52

Field positions

417

Funding of field-related costs

24,775,006

STAFF INFORMATION
In full-time equivalents

Locally hired staff

786

International staff

53

Field positions

839

International Financial Report 2018 55

FINANCES BY COUNTRYKYRGYZSTANLEBANON

EXPENSES

EXPENSES
In e

Personnel costs

1,602,960

In e

Personnel costs

15,946,480

Travel and transportation

249,777

Travel and transportation

Medical and nutrition

237,528

Medical and nutrition

6,749,091

Logistics and sanitation

42,258Logistics and sanitation

1,477,196

Professional services

172,900

Professional services

439,514

Communications

35,599Communications

372,069

Office expenses

277,771

Office expenses

2,313,883

Taxes

2,030

Grants to external partners

55

Taxes
Grants to external partners

945,378

84,489
1,078,616

Financial expenses

1,698

Financial expenses

10,135

Others17,965

Others361,454

Depreciation

45,340Depreciation-

Programmes

2,640,540

Indirect supply costs

38,738Field-related expenses

2,679,278

FUNDING

Programmes
Indirect supply costs
Field-related expenses

29,823,646
66,171
29,889,817

FUNDINGIn e

Private and other income

2,526,789

International Drug Purchase Facility (UNITAID)

152,488
1

Public institutional income

152,488

Funding of field-related costs

2,679,278

In e

Private and other income

29,889,817
1

Public institutional income
Funding of field-related costs

29,889,817

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

579

Locally hired staff

90

International staff

70

International staff

15

Field positions

649

Field positions

105

56 Médecins Sans Frontières

FINANCES BY COUNTRY

LIBERIALIBYA

EXPENSES

EXPENSES
In e

Personnel costs

Personnel costs

4,032,054

Travel and transportation

589,915

Travel and transportation

1,040,135

Medical and nutrition

891,565

Medical and nutrition

3,321,745

Logistics and sanitation

157,584

Logistics and sanitation

445,858

Professional services

18,106

Professional services

143,989

Communications

57,172

Communications

78,482

Office expenses

495,401

Office expenses

410,966

Taxes

26,155

Taxes
Grants to external partners

3,441,012

In e

2,307
113

Grants to external partners-

Financial expenses

18,060Financial expenses

4,024

Others8,466

Others7,229

Depreciation
Programmes

5,679,701

Depreciation-

Programmes

9,510,637

Indirect supply costs

146,524

Indirect supply costs

118,690

Field-related expenses

5,826,225

Field-related expenses

9,629,327

FUNDINGFUNDINGIn e

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

5,826,225
5,826,225

STAFF INFORMATIONIn ePrivate and other income

9,629,327

Public institutional income
Funding of field-related costs

9,629,327

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

303

Locally hired staff

72

International staff

20

International staff

29

Field positions

323

Field positions

101

International Financial Report 2018 57

FINANCES BY COUNTRY

MALAWI

MALAYSIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

4,974,514

Personnel costs

677,369

Travel and transportation

1,165,490

Travel and transportation

109,135

Medical and nutrition

1,427,553

Medical and nutrition

327,056

Logistics and sanitation

536,200

Logistics and sanitation

53,578

Professional services

86,952

Professional services

73,167

Communications

146,039

Communications

25,556

Office expenses

580,649

Office expenses

116,855

Taxes

2,182

Taxes

Grants to external partners

58,592Grants to external partners

Financial expenses

12,283Financial expenses

Others2,841

OthersDepreciation

15,113

Depreciation

Programmes

9,008,408

Programmes

Indirect supply costs

293,772

Indirect supply costs

Field-related expenses

9,302,180

Field-related expenses

FUNDING

990
3,234
366
4,872
1,392,178
6
1,392,184

FUNDINGIn e

Private and other income

9,319,017

International Drug Purchase Facility (UNITAID)-16,837
1

Public institutional income-16,837

Funding of field-related costs

9,302,180

In e

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

1,392,184
1,392,184

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

13

Locally hired staff

324

International staff

32

International staff

25

Field positions

44

Field positions

348

58 Médecins Sans Frontières

FINANCES BY COUNTRY

MALI

MAURITANIAEXPENSES

EXPENSES
In e

In e

Personnel costs

7,490,380

Personnel costs

Travel and transportation

1,831,910

Travel and transportation

3,113,597
532,554

Medical and nutrition

2,232,717

Medical and nutrition

348,980

Logistics and sanitation

1,489,835

Logistics and sanitation

24,423

Professional services

77,407

Professional services

25,865

Communications

309,579

Communications

41,722

Office expenses

1,252,176

Office expenses

259,744

Taxes
Grants to external partners

6,793
56

Taxes

9,857

Grants to external partners

2,677

Financial expenses

23,789Financial expenses

2,155

Others

48,006

Others

94,397

Depreciation

15,113

Depreciation
Programmes
Indirect supply costs
Field-related expenses

14,762,648
359,120
15,121,768

FUNDING

Programmes

4,471,084

Indirect supply costs

83,724

Field-related expenses

4,554,808

FUNDINGIn e

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

15,121,768
15,121,768

STAFF INFORMATIONIn ePrivate and other income

4,554,808

Public institutional income
Funding of field-related costs

4,554,808

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

738

Locally hired staff

251

International staff

56

International staff

21

Field positions

794

Field positions

273

International Financial Report 2018 59

FINANCES BY COUNTRY

MEXICOMOZAMBIQUE

EXPENSES

EXPENSES
In e

Personnel costs

Personnel costs

5,110,808

Travel and transportation

470,021

Travel and transportation

1,064,866

Medical and nutrition

210,760

Medical and nutrition

2,306,158

Logistics and sanitation

88,392

Logistics and sanitation

179,227

Professional services

28,232

Professional services

133,341

Communications

86,589Communications

125,229

Office expenses

674,300

Office expenses

934,410Taxes

25,772

Taxes

5,473

Grants to external partners

95,839Financial expenses

5,148

Others

84,859Depreciation

15,113Grants to external partners
Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

3,590,911

In e

815
36,4995,212,291
1,150
5,213,441

FUNDING

Programmes

10,060,470

Indirect supply costs

300,515

Field-related expenses

10,360,985

FUNDINGIn e

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

5,213,441
5,213,441

In e

Private and other income

10,387,576International Drug Purchase Facility (UNITAID)-26,5911

Public institutional income
Funding of field-related costs-26,591
10,360,985

STAFF INFORMATION
In full-time equivalents

Locally hired staff

161

International staff

27

Field positions

188

60 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

385

International staff

45

Field positions

430

FINANCES BY COUNTRY

MYANMAR

NAURU

EXPENSES

EXPENSES
In e

In e

Personnel costs

6,698,187

Personnel costs

643,932

Travel and transportation

1,639,783

Travel and transportation

201,912

Medical and nutrition

5,000,973

Medical and nutrition

8,322

Logistics and sanitation

191,381

Logistics and sanitation

5,906

Professional services

8,658

Professional services

1,080

Communications

197,087

Communications

21,701

Office expenses

1,218,367

Office expenses

211,163

Taxes

1,152

Taxes

Grants to external partners

63,189Grants to external partners

Financial expenses

5,669

Financial expenses

Others36,053

Others51,428Depreciation

7,556

Depreciation-

Programmes

15,060,500

Indirect supply costs

149,791

Field-related expenses

15,210,290

FUNDING

713
25

Programmes

1,153,738

Indirect supply costs

998

Field-related expenses

1,154,736

FUNDINGIn e

Private and other income
The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)

Private and other income

2,341,300

Public institutional income

50,659International Drug Purchase Facility (UNITAID)

In e

12,818,331

1

Public institutional income

2,391,959

Funding of field-related costs

15,210,290

1,154,736

Funding of field-related costs

1,154,736

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,075International staff

39

Field positions

1,115

Locally hired staff

7

International staff

9

Field positions

16

International Financial Report 2018 61

FINANCES BY COUNTRYNICARAGUA

NIGER

EXPENSES

EXPENSES
In e

In e

Personnel costs

272,173

Personnel costs

17,696,959

Travel and transportation

95,609Travel and transportation

4,684,627

Medical and nutrition

119,136

Medical and nutrition

4,449,705

Logistics and sanitation

1,693,286

Logistics and sanitation

520

Professional services

10,979Professional services

107,872

Communications

10,687

Communications

782,935

Office expenses

61,984

Office expenses

2,062,724

Taxes
Grants to external partners

234
-

Taxes

14,212Grants to external partners

30,828Financial expenses

867

Financial expenses

7,685

Others-134

Others55,274

Depreciation
Programmes
Indirect supply costs
Field-related expenses

572,055467
572,522FUNDING

Depreciation-

Programmes

31,586,106

Indirect supply costs

869,802

Field-related expenses

32,455,907

FUNDINGIn e

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

572,522572,522

In e

Private and other income

32,018,962

Humanitarian Aid Office of the European
Commission (ECHO)-6,173Swiss Agency for Development and Cooperation (DDC)

432,915Municipalities and regional councils - Switzerland

10,203
1

Public institutional income

STAFF INFORMATION
In full-time equivalents

Locally hired staff

5International staff

5

Field positions

10

62 Médecins Sans Frontières

Funding of field-related costs

436,945
32,455,907

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,040International staff

118

Field positions

2,157

FINANCES BY COUNTRYNIGERIAPAKISTAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

24,460,245

Personnel costs

10,647,209

Travel and transportation

6,757,331

Travel and transportation

1,528,043

Medical and nutrition

5,382,278

Medical and nutrition

2,713,816

Logistics and sanitation

3,495,537

Logistics and sanitation

635,236

Professional services

313,518

Professional services

71,374

Communications

982,017

Communications

143,287

Office expenses

3,096,217

Office expenses

1,558,707

Taxes

56,281

Taxes

Grants to external partners

95,910Grants to external partners

Financial expenses

28,102Financial expenses

Others222,027

Others160,743

Depreciation

25,957

Depreciation

22,670Programmes

44,915,421

Programmes

Indirect supply costs

1,034,105

Indirect supply costs

Field-related expenses

45,949,527

Field-related expenses

FUNDING

6,945
1
6,976

17,495,007
338,374
17,833,381

FUNDINGIn e

Private and other income

45,940,327

Municipalities and regional councils - Switzerland

9,199
1

Public institutional income
Funding of field-related costs

9,199

In e

Private and other income

17,833,381

Public institutional income
Funding of field-related costs

17,833,381

45,949,527

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

1,363

Locally hired staff

2,151International staff

60

International staff

213

Field positions

1,423

Field positions

2,365

International Financial Report 2018 63

FINANCES BY COUNTRY

PALESTINEPAPUA NEW GUINEAEXPENSES

EXPENSES
In e

In e

Personnel costs

7,190,325

Personnel costs

2,758,601

Travel and transportation

1,017,016

Travel and transportation

699,130

Medical and nutrition

2,175,882

Medical and nutrition

443,306

Logistics and sanitation

72,745

Logistics and sanitation

73,036

Professional services

78,214

Professional services

50,133

Communications

89,446

Communications

93,776

Office expenses

841,294

Office expenses

363,170

Taxes

38,672

Taxes

16,366

Grants to external partners

3

Financial expenses

7,684

Others106,091

Depreciation

7,556

Programmes

11,624,928

Indirect supply costs

28,122

Field-related expenses

11,653,050

FUNDING

Grants to external partners
Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

Private and other income

11,249,163

Ministry of Foreign Affairs (MFA) - Japan

403,887
1

Funding of field-related costs

8,485
143,222
4,649,225
56,092
4,705,317

FUNDING
In e

Public institutional income-

403,887

In e

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

4,705,317
4,705,317

11,653,050

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

147

Locally hired staff

202

International staff

28

International staff

42

Field positions

175

Field positions

244

64 Médecins Sans Frontières

FINANCES BY COUNTRYPHILIPPINESRUSSIAN FEDERATION

EXPENSES

EXPENSES
In e

Personnel costs

1,067,010

In e

Personnel costs

1,113,011

Travel and transportation

280,885

Travel and transportation

126,968

Medical and nutrition

182,106

Medical and nutrition

857,682

Logistics and sanitation

126,051

Logistics and sanitation

7,456

Professional services

18,142

Professional services

170,659

Communications

15,224

Communications

28,690

Office expenses

136,211

Office expenses

296,341

Taxes

11,502Taxes

11,600Grants to external partners

258,681Grants to external partners

Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

905
15,697
2,112,414
16,363
2,128,777

FUNDING-

Financial expenses

6,203

Others6,966

Depreciation-

Programmes

2,625,576

Indirect supply costs

34,158Field-related expenses

2,659,734

FUNDINGIn e

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

2,128,777
2,128,777

STAFF INFORMATIONIn ePrivate and other income

2,659,734

Public institutional income
Funding of field-related costs

2,659,734

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

29

Locally hired staff

21

International staff

10International staff

9

Field positions

39

Field positions

31

International Financial Report 2018 65

FINANCES BY COUNTRY

SIERRA LEONESOMALIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

7,262,148

Personnel costs

2,745,132

Travel and transportation

2,386,836

Travel and transportation

1,728,457

Medical and nutrition

1,788,665

Medical and nutrition

2,384,312

Logistics and sanitation

5,401,240

Logistics and sanitation

400,581

Professional services

60,194

Professional services

38,644

Communications

390,246

Communications

156,134

Office expenses

1,343,257

Office expenses

813,445

Taxes

28,733

Taxes

Grants to external partners

31,192Grants to external partners

201,655

Financial expenses

37,930Financial expenses

49,206

Others665,080

Others5,498

Depreciation

37,783

Depreciation

Programmes
Indirect supply costs
Field-related expenses

19,433,304
859,828
20,293,132

FUNDING

Programmes
Indirect supply costs
Field-related expenses

Public institutional income
Funding of field-related costs

8,528,132
49,875
8,578,007

FUNDINGIn e

Private and other income

5,067

20,293,132
20,293,132

STAFF INFORMATIONIn ePrivate and other income
Public institutional income
Funding of field-related costs

8,578,007
8,578,007

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

730

Locally hired staff

89

International staff

107

International staff

31

Field positions

837

Field positions

120

66 Médecins Sans Frontières

FINANCES BY COUNTRY

SOUTH AFRICA

SOUTH SUDAN

EXPENSES

EXPENSES
In e

Personnel costs

7,467,925

In e

Personnel costs

46,085,792

Travel and transportation

770,272

Travel and transportation

16,287,206

Medical and nutrition

857,133

Medical and nutrition

7,179,305

Logistics and sanitation

89,971

Logistics and sanitation

5,060,136

Professional services

256,407

Professional services

260,749

Communications

229,663

Communications

1,518,801

Office expenses

647,581

Office expenses

6,185,859

Taxes

4,782

Grants to external partners

985,466

Financial expenses

4,772

Taxes

97,649Grants to external partners

256

Financial expenses

537,964

Others272,572

Others77,674

Depreciation

30,226

Depreciation

52,896

Programmes

11,616,770

Indirect supply costs

80,777

Field-related expenses

11,697,547

FUNDING

Programmes

83,344,287

Indirect supply costs

1,929,934

Field-related expenses

85,274,221

FUNDINGIn e

Private and other income

11,234,726

International Drug Purchase Facility (UNITAID)

462,821

In e

Private and other income

84,408,390

Swiss Agency for Development and Cooperation (DDC)865,831

1
1

Public institutional income

462,821

Public institutional income

Funding of field-related costs

11,697,547

Funding of field-related costs

STAFF INFORMATION

865,831
85,274,221

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

257

Locally hired staff

3,365International staff

25

International staff

317

Field positions

282

Field positions

3,682

International Financial Report 2018 67

FINANCES BY COUNTRY

SUDAN

SYRIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

8,032,791

Personnel costs

20,944,884

Travel and transportation

2,041,614

Travel and transportation

3,259,367

Medical and nutrition

2,287,921

Medical and nutrition

15,692,534

Logistics and sanitation

1,074,885

Logistics and sanitation

1,622,811

Professional services

51,591

Professional services

684,444

Communications

209,505

Communications

438,050

Office expenses

996,401

Office expenses

1,816,277

Taxes

7,415

Taxes

Grants to external partners

75,597

Grants to external partners

Financial expenses

5,189

Financial expenses

388,105

Others

29,003

Others

320,993

Depreciation

12,774

Depreciation
Programmes
Indirect supply costs
Field-related expenses

14,811,912
408,326
15,220,238

FUNDING187,215
1,634,829

Programmes

47,002,283

Indirect supply costs

742,500

Field-related expenses

47,744,784

FUNDINGIn e

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

15,220,238
15,220,238

In e

Private and other income

47,580,917

Municipalities and regional councils - Switzerland

163,867
1

Public institutional income
Funding of field-related costs

163,867
47,744,784

STAFF INFORMATION
In full-time equivalents

Locally hired staff

825

International staff

42

Field positions

867

68 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

939

International staff

142

Field positions

1,081

FINANCES BY COUNTRYTAJIKISTANTANZANIA

EXPENSES

EXPENSES
In e

Personnel costs

1,336,733

In e

Personnel costs

3,841,868

Travel and transportation

264,777

Travel and transportation

Medical and nutrition

389,249

Medical and nutrition

1,722,847

Logistics and sanitation

85,756

Logistics and sanitation

419,560

Professional services

10,780Professional services

37,446

Communications

35,614

Communications

91,380

Office expenses

232,090

Office expenses

616,629Taxes

94

972,928

Taxes

8,245

Grants to external partners

1,667

Grants to external partners

Financial expenses

5,335

Financial expenses

5,682

Others4,284

Others-9,999Depreciation
Programmes
Indirect supply costs
Field-related expenses

2,366,379
25,0392,391,418

FUNDING-

Depreciation-

Programmes

7,706,585

Indirect supply costs

201,293

Field-related expenses

7,907,877

FUNDINGIn e

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

2,391,418
2,391,418

In e

Private and other income

6,851,564

Swiss Agency for Development and Cooperation (DDC)

1,056,314
1

Public institutional income

1,056,314

Funding of field-related costs

7,907,877

STAFF INFORMATION
In full-time equivalents

Locally hired staff

98

International staff

15

Field positions

113

STAFF INFORMATION
In full-time equivalents

Locally hired staff

286

International staff

26

Field positions

311

International Financial Report 2018 69

FINANCES BY COUNTRY

THAILAND

TURKEYEXPENSES

EXPENSES
In e

In e

Personnel costs

514,806

Personnel costs

Travel and transportation

128,261

Travel and transportation

Medical and nutrition

12,332

Medical and nutrition

2,322,202

Logistics and sanitation

2,266

Logistics and sanitation

185,535

Professional services

76,271

Professional services

113,758

Communications

23,886

Communications

46,201

Office expenses

139,588

Office expenses

294,794

Taxes

22,802

Taxes

44,217

Grants to external partners
Financial expenses
OthersDepreciation
Programmes
Indirect supply costs
Field-related expenses

937
2,407
923,556
233
923,789

Grants to external partners

Funding of field-related costs

2,269,049

Financial expenses

90,863

Others154,246

Depreciation

22,670Programmes

8,085,198

Indirect supply costs

362,660

Field-related expenses

8,447,858

In e

In e

Public institutional income

471,994

FUNDINGFUNDING
Private and other income

2,069,669

923,789923,789

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

8,447,858
8,447,858

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

28

Locally hired staff

99

International staff

4

International staff

15

Field positions

31

Field positions

114

70 Médecins Sans Frontières

FINANCES BY COUNTRYUGANDAUKRAINEEXPENSES

EXPENSES
In e

In e

Personnel costs

5,691,081

Personnel costs

Travel and transportation

1,545,611

Travel and transportation

2,709,655
313,203

Medical and nutrition

868,261

Medical and nutrition

1,513,128

Logistics and sanitation

530,175

Logistics and sanitation

145,936

Professional services

80,592

Professional services

112,286

Communications

150,450

Communications

55,871

Office expenses

861,682

Office expenses

489,512

Taxes

73,577

Taxes

35,250Grants to external partners

861

Grants to external partners

6

Financial expenses

13,155

Financial expenses

9,695

Others215,598

Others

63,066

Depreciation

7,556

Depreciation-

Programmes

10,031,044

Indirect supply costs

225,054

Field-related expenses

10,256,098

Programmes

5,455,165

Indirect supply costs

194,868

Field-related expenses

5,650,032

FUNDINGFUNDING

In e

In e

Private and other income

9,410,817

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

745,410World Health Organization (WHO)13,725

Private and other income

5,650,032

Public institutional income

Other governments or public institutions

Funding of field-related costs

5,650,032

86,146
1

Public institutional income
Funding of field-related costs

845,281
10,256,098

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

Locally hired staff

124

International staff

30

Field positions

155

In full-time equivalents

Locally hired staff

508

International staff

51

Field positions

559

International Financial Report 2018 71

FINANCES BY COUNTRYUZBEKISTANVENEZUELAEXPENSES

EXPENSES
In e

In e

Personnel costs

3,270,861

Personnel costs

Travel and transportation

1,051,561

Travel and transportation

697,395

Medical and nutrition

2,759,866

Medical and nutrition

830,692

Logistics and sanitation

155,578

Logistics and sanitation

411,927

Professional services

756,661

Professional services

43,536

Communications

97,788Communications

73,909

Office expenses

418,121

Office expenses

494,430

Taxes
Grants to external partners

124

Taxes
Grants to external partners

1,580,792

2,339-

Financial expenses

72,212Financial expenses

63,234

Others52,631Others

32,665

Depreciation

7,556

Depreciation
Programmes

8,635,403

Programmes

4,238,475

Indirect supply costs

135,791

Indirect supply costs

160,304

Field-related expenses

8,771,194

Field-related expenses

4,398,779

FUNDINGFUNDINGIn e

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

8,771,194
8,771,194

STAFF INFORMATIONIn ePrivate and other income
Public institutional income
Funding of field-related costs

4,398,779
4,398,779

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

235

Locally hired staff

119International staff

35

International staff

19

Field positions

271

Field positions

138

72 Médecins Sans Frontières

FINANCES BY COUNTRYYEMENZAMBIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

31,902,794

Personnel costs

241,537

Travel and transportation

5,946,383

Travel and transportation

338,187

Medical and nutrition

13,298,167

Medical and nutrition

200,219

Logistics and sanitation

2,180,623

Logistics and sanitation

130,846

Professional services

681,383

Professional services

Communications

502,381Communications

28,623

Office expenses

2,340,182

Office expenses

94,428

Taxes

4,555

Taxes

Grants to external partners

76,711

Grants to external partners

Financial expenses

42,835

Financial expenses

Others36,054

OthersDepreciation

-

110
904
3,907

Depreciation

Programmes

57,012,068

Programmes

Indirect supply costs

1,322,101

Indirect supply costs

Field-related expenses

58,334,169

Field-related expenses

FUNDING

224

1,038,986
81,107
1,120,093

FUNDINGIn e

Private and other income

58,191,186

Municipalities and regional councils - Switzerland

142,9831

Public institutional income
Funding of field-related costs

142,983

In e

Private and other income

1,120,093

Public institutional income
Funding of field-related costs

1,120,093

58,334,169

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

13

Locally hired staff

1,954International staff

5International staff

104

Field positions

18

Field positions

2,058

International Financial Report 2018 73

FINANCES BY COUNTRY

MEDITERRANEANSEA OPERATIONSZIMBABWE
EXPENSES
In e

Personnel costs

4,287,790

Travel and transportation

546,879

Medical and nutrition

695,569

Logistics and sanitation

336,912

Professional services

283,499

Communications

111,976

Office expenses

536,114Taxes

11,083Grants to external partners

66,062Financial expenses

20,855

Others71,864

Depreciation

22,682

Programmes

EXPENSES
In e

Personnel costs

659,423

Travel and transportation

104,542

Medical and nutrition

48,641

Logistics and sanitation

60,474

Professional services

49,304

Communications

12,975

Office expenses

53,058

Taxes
Grants to external partners
Financial expenses
Others6,991,285

Depreciation

Indirect supply costs

137,038

Programmes

Field-related expenses

7,128,323

Indirect supply costs
Field-related expenses

178
1,732,802
731
12,1582,734,286
336
2,734,622

FUNDINGIn e

Private and other income

7,177,964

FUNDING
In e

International Drug Purchase Facility (UNITAID)-49,641

Private and other income

2,734,622

1

Public institutional income-49,641

Funding of field-related costs

7,128,323

STAFF INFORMATION
In full-time equivalents

Locally hired staff

137

International staff

21

Field positions

158

74 Médecins Sans Frontières

Public institutional income
Funding of field-related costs

2,734,622

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

12

Field positions

12

FINANCES BY COUNTRYMIGRANT SUPPORTEAST EUROPE

OTHER COUNTRIES
EXPENSES
In e

EXPENSES
In e

Personnel costs

1,299,544

Travel and transportation

164,113

Medical and nutrition

162,997

Logistics and sanitation

276,509

Professional services

46,130Communications

19,692

Office expenses

236,635

Taxes

716

Grants to external partners

25,199Financial expenses

3,166

Others177,524

Depreciation

30,226

Programmes
Indirect supply costs
Field-related expenses

2,442,451
16,302

Personnel costs

5,571,234

Travel and transportation-1,172,530

Medical and nutrition

1,139,582

Logistics and sanitation

20,498

Professional services

639,374

Communications

72,981

Office expenses

464,835

Taxes

17,282Grants to external partners

2,308,032

Financial expenses

3,792

Others612,216

Depreciation-12,027

Programmes

9,665,268

Indirect supply costs-518,192

Field-related expenses

9,147,076

2,458,753

FUNDINGIn e

FUNDING

Private and other income
In e

Private and other income

2,458,753

5,273,280

Humanitarian Aid Office of the European
Commission (ECHO)-2,856

Governments - Others - Luxembourg
Public institutional income
Funding of field-related costs

2,458,753

5,838

Governments - Others - Spain-46,352

Swiss Agency for Development and Cooperation (DDC)

1,454,596

International Drug Purchase Facility (UNITAID)

2,462,570
1

STAFF INFORMATION
In full-time equivalents

Locally hired staff

50

International staff

12

Field positions

61

Public institutional income

3,873,796

Funding of field-related costs

9,147,076

STAFF INFORMATION

In full-time equivalents

Locally hired staff

1

International staff

6

Field positions

7

International Financial Report 2018 75

FINANCES BY COUNTRY

TRANSVERSALACTIVITIES *EXPENSES
In e

Personnel costs

2,958,097

Travel and transportation

1,334,226

Medical and nutrition

2,145

Logistics and sanitation

5,450

Professional services

1,017,926

Communications

353,147

Office expenses

884,488

Taxes

-345

Grants to external partners-

Financial expenses

159

Others102,529

Depreciation

870,251

Programmes

7,528,073

Indirect supply costs

231,779

Field-related expenses

7,759,852

FUNDINGIn e

Private and other income

7,366,324

International Drug Purchase Facility (UNITAID)

393,528
1

Public institutional income

393,528

Funding of field-related costs

7,759,852

STAFF INFORMATION

In full-time equivalents

Locally hired staff-

International staff

90

Field positions90* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.

76 Médecins Sans Frontières

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

Editorial support
Catherine Wilson, International Communications Editor

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

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

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

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