1

2 | MSF Missions around the World
4 | President’s Report
7 | financial Report
8 | Auditor’s Report
9 | Combined Financial statements
10 | Statement of financial position
11 | Statement of financial activities
12 | Statement of functional expenses
13 | Statement of cash flows
14 | Statement of changes in retained earnings and equities
15 | Notes to the Financial statements
17 | 1 Significant accounting policies
20 | 2 Statement of financial position
25 | 3 Statement of financial activities
27 | 4 Sectorial information
63 | Other information

Médecins Sans Frontières International Financial Report 2007

Contents2

3

32 | Angola
32 | Armenia
33 | Bangladesh
33 | BeNIN
34 | Bolivia
34 | Burkina Faso
35 | Burundi
35 | Cambodia
36 | Cameroon
36 | Central African
Republic
37 | Chad
37 | Chechnya /Ingushetia /Dagestan
38 | China
38 | Colombia
39 | Congo, Democratic
Republic of
39 | Congo, Republic of
40 | Ecuador
40 | Ethiopia
41 | Georgia
41 | Guatemala
42 | Guinea
42 | Haiti
43 | Honduras
43 | India
44 | Indonesia
44 | Iran
45 | Iraq
45 | Italy

46 | Ivory Coast
46 | Kenya
47 | Kyrgyzstan
47 | Laos48 | Liberia
48 | Malawi
49 | Mali
49 | Moldova
50 | Mozambique
50 | Myanmar
51 | Nepal
52 | Nigeria
52 | Pakistan
53 | Palestinian
Territories
53 | Peru
54 | Russian Federation
54 | Rwanda
55 | Sierra Leone
55 | Somalia
56 | South Africa
56 | Sri Lanka
57 | Sudan
57 | Thailand
58 | Turkmenistan
58 | Uganda
59 | Uzbekistan
GUATEMALA
59 | Yemen
60 | Zambia
60 | Zimbabwe
61 | Other Countries

RUSSIANFEDERATIONBELGIUM*

FRANCE*MOLDOVASWITZERLAND*

Chechnya /Ingushetia / Dagestan

ITALY
Yemen

UZBEKISTANGEORGIAKYRGYZSTANARMENIA

TURKMENISTANCHINAPALESTINIANTERRitories

Morocco*

IRAQ

IRAN

NEPAL

PAKISTANBANGLADESH
INDIA
HAITI

Mali

HONDURAS

Niger

Chad

GuineA
SierraLeone
Liberia

COLOMBIA

EthiopiaBenin

SRi LANKA

Central African
Republic
Cameroon

Somalia

UgandaRepublic
of
Congo

LAOS

CAMBODIA

Nigeria
Ivory
Coast

MYANMAR

THAILAND

Yemen

Sudan

Burkina
Faso

Ecuador

Kenya
RwandaBurundi

Democratic
republicof congo

BrazilPERU
AngolaMalawi
Zambia

BOLIVIA

Zimbabwe
Mozambique

swaziland
LesothoSouth Africa* Countries with a total expenditure of less than
500k Euros are included under ‘other countries’.

Médecins Sans Frontières International Financial Report 2007

MSF Missions around the WorldINDONESIA4

5

For the year ended 31 December 2007

This report is presented along with the financial statements of theorganisation for the year ended 31 December 2007. The financial
statements have been prepared in accordance with the accounting
policies set out in note 1 to the financial statements.

Objectives & Policies
Médecins Sans Frontières (MSF) is an international non-governmental medical-humanitarian organisation. We provide independent
medical relief to victims of war, disasters, epidemics and othercatastrophes in approximately 70 countries around the world. We
strive to provide assistance to those who need it most, regardlessof ethnic origin, religion or political affiliation.
To get access to and care for the most vulnerable, MSF’s operational
policies must remain scrupulously independent of governments,
as well as religious and economic powers. We rely on private individuals for the majority of our funding. In the field, we conduct ourown assessments, manage projects directly and monitor the impactof our assistance. We also campaign for improved access to medi-cines for the most vulnerable groups and fund research into thedevelopment of drugs for neglected diseases.
MSF is a volunteer organisation. Each year about 2,000 doctors,
nurses, logistics specialists and engineers of all nationalities leaveon field assignments to join around 22,000 staff in the countriesof assistance.

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

2007: the year in review

Addressing maternal mortality

If we were asked whom we treat the most often, we would reply:
first young children, then young women. Amongst the displaced,refugees and populations caught up in fighting or whose healthstructures have collapsed, beside the directly wounded or thoseaffected by specific epidemics, women and children occupy the
majority of our consultations. This is the reason why we have to put
a particular energy into improving the way we address some of themain pathologies responsible for the mortality and the morbidityof these two categories of population.

Maternal mortality represents a quarter of female mortality in the
majority of the countries we work in. Half of the deaths are linked
to the moment of delivery or the subsequent 24 hours. Anotherquarter happen during pregnancy.

Overcoming childhood dangers
Once beyond the first days of life, children who die before theirfifth birthday usually succumb to infectious pathologies such as
pneumonia, diarrhoea, malaria, measles and AIDS, particularly as
half of them suffer from malnutrition. The good news is that ourweapons against the main diseases decimating young children are
increasingly effective and may even, potentially, allow us to preventa good number of them including:• Pneumococcus is a class of bacteria responsible for a large

The Charter of Médecins Sans Frontières

number of lower respiratory infections. A particular vaccine thatcovers the prevalent strains in Africa exists and we are starting touse it.

• Rotavirus is responsible for more than a third of diarrhoea in

Médecins Sans Frontières is a private international association. The association ismade up mainly of doctors and health sector workers and is also open to all otherprofessions, which might help in achieving its aims. All of its members agree tohonour the following principles:• Médecins Sans Frontières provides assistance to populations in distress,
to victims of natural or man-made disasters and to victims of armed conflict.
They do so irrespective of race, religion, creed or political convictions.
•	Médecins Sans Frontières observes neutrality and impartiality in the nameof universal medical ethics and the right to humanitarian assistanceand claims full and unhindered freedom in the exercise of its functions.
• Members undertake to respect their professional code of ethics and to maintaincomplete independence from all political, economic and religious powers.
•	As volunteers, members understand the risks and dangers of the missions
they carry out and make no claim for themselves of their assigns for any
form of compensation other than that which the association might be able
to afford them.

children. We are looking forward to seeing the use of the existing
vaccine against this virus being recommended for Africa and other contexts where we have to intervene.

• The measles vaccine has been around for a long time and its systematic use has increased. Unfortunately, the vaccination coverage is often too low, particularly in some regions of sub-SaharanAfrica to prevent repeated epidemics.

• With the new conjugate vaccine for meningitis, we will be able todurably immunize populations exposed to recurrent epidemics
particularly in the Sahel region of Africa. But this vaccine will
only be available for use in 2009.

• We are still waiting for a malaria vaccine, but at least theArtemisinin based Combination Therapies give us a highly effective therapeutic weapon.

• There is no vaccine for HIV yet either, but an antiretroviral treatment protocol can considerably reduce the risk of mother tochild transmission when administered correctly, and we caneffectively treat infected children with improved paediatric formsof antiretroviral drugs.

• Finally, we now have ready-to-use therapeutic foods that allow us
to treat far more children suffering from acute malnutrition
more effectively and as out-patients in most cases. We also usethem at increasingly early stages of malnutrition and are measuring their impact on morbidity and mortality of children in theirfirst years of life.

This explains why we should put so much of our attention into
antenatal care and deliveries. The more direct complications ofdelivery for the women (haemorrhage, eclampsia) are difficult toanticipate but if handled in time should not prove fatal. The medical technology required for treating these complications was standardised half a century ago in developed countries. It is well known
and not difficult to use. Obviously it requires qualified personnel,
appropriate drugs and adequate transfusion products, but it saves
the lives of both mother and child. In 2007, we carried out over
500,000 antenatal care consultations and almost 100,000 deliveries.
Yet, a dramatic impact on maternal mortality is difficult to achieve
as the vast majority of pregnant women are not coming to any
health structure for follow up and even less for delivery except
when a complication occurs. Among the different post delivery
chronic complications, vesico-vaginal fistulas are the most disablingand stigmatising and we are exploring the possibilities of further
developing our surgical care to women affected.
Access to family planning is obviously a precondition for all womenin being able to determine how many pregnancies they choose tohave. This is one activity that we have to reinforce and extend systematically to post delivery care, nutrition programmes, HIV activities, so that all women can access these kinds of services.

The pre-requisites to progress
We have the sense that we should be at a turning point in the medical care we can offer to our patients. Yet, considerable steps andobstacles have to be overcome. This is in particular why we continue
to fight to ensure that the Doha agreements, allowing the production of generic medicines, are not constantly called into question.
In 2007, we were once again the instigators of a petition, this timeagainst the laboratory Novartis for its law suit attacking the Indian
Patent Act. We were reassured when the laboratory lost as thismeant we could continue considering India as a source of goodquality and affordable medicines for our patients. The current system for encouraging research is based on the market and the patent
protection. Discussions are underway at World Health Organisationlevel for setting up a system encouraging research into essential
health needs that have a disproportionate impact on poor countries. These discussions aim to set up new mechanisms that will not
rely on the sale of medicines or vaccines for financing research but
rather will put funds upfront for the research stages of well-defined
products - like for example through the creation of prize fund toboost the development of tuberculosis diagnostics.

Médecins Sans Frontières International Financial Report 2007

President’s Report6

7

Our daily struggle to gain accessIf we were asked what represents our major daily challenge for, we
would reply access to civilian populations in areas of war or conflict. Despite the Geneva conventions signed by States nearly 60
years ago, and some superficial posturing we are hardly ever welcomed by warring governments or factions into the field of theirown action. This reality can carry a heavy price. Both internationaland national MSF staff have been kidnapped or killed during thelast year. In Somalia, an MSF nurse and doctor were kidnapped andheld captive for several days in December 2007 and three of our colleagues were deliberately murdered in February 2008. And inCentral Africa a logistician was killed in June 2007.
The reality is that we face continuing difficulties intervening in
numerous conflict areas in 2007:• In Darfur, where we have a high presence, we struggle to reachsome areas, our convoys are attacked and we are looted rightdown to our stocks of medicines.

• In Ethiopia, we tried in vain to intervene in Ogaden, where antigovernmental counter-insurrection operations were displacing
local populations. This access was consistently refused.

• We increased the presence of our teams in Somalia, particularly
in and around Mogadishu, where a third of the population has
fled the latest wave of violence. Yet, despite our appeals, our work
is at best not respected and at worst deliberately targeted. The
recent murders of our colleagues forced us to withdraw our international teams, which has obviously reduced our capacity tomeet the increasing needs of civilians fleeing or held hostage by
the fighting. Somalia was one of the major crises of 2007 and thesituation is only getting worse.

• The ongoing deterioration of the conflict situation in
Afghanistan drastically reduces the access to medical andhumanitarian facilities for the civilian population in several provinces. Today, most humanitarian actors, apart from the ICRC, aremainly absent from the unstable areas where the coalition forces
and the opposition groups are fighting. MSF left the country in
2004, following the murder of five colleagues in Badghis province
on June 2, and to date there have been no concrete results fromthe judicial investigation. However we remain very concerned
about the potential medical needs of the most vulnerable. MSF
has to consider an operational return to an environment where it
will be a great challenge to be perceived as a neutral actor to theconflict
We will persevere because this is the mandate we have given
ourselves but the reality of our working environment means wewill never assume that our action, the perception of it and its
legitimacy are clearly and universally accepted.

Combined Accounts 2007

		

2007

2006

Expenditure Social Mission		

M€

M€

MSF is pleased to present its audited combined financial statements. The combined accounts represent an aggregation of thefinancial statements of 19 MSF sections worldwide, together withthe financial statements of 13 satellite organisations and theinternational office of MSF. The combined financial statements
provide both a view of MSF’s work internationally and alsoa means of transparency and accountability.

Programs		
Headquarters program support		
Témoignage/awareness raising		
Other humanitarian activities				Total Social Mission		

375
64
19
9

375
56
18
8

467

457

Other expenses		
Fundraising		Management and general administration

77
33

72
31

Total other expenses*		

110

103

Income2007 saw an increase in income for MSF internationally comparedwith 2006. Total incoming resources for 2007 were € 24 million
higher than in 2006. This increase was mainly due to continued& growing support of Individual donors offset by reduced income
from Private & Public Institutions. This represents an annual
increase of 4%. We would like to take this opportunity to thankall our donors for their continued support, without whom wewould be unable to work for the populations that we serve.

Expenditure
The total expenditure in 2007 was € 577 million, which represents
an increase of € 17 million over 2006, which equates to 3% growthin activities. This expenditure can be broken down into two maincategories, being social mission and other expenses. The table below
breaks down these categories still further.

*(there was also a payment of income tax € 97k in 2007 and € 89k in 2006)

The result of the above is that MSF’s total expenditure in 2006 is represented by 81% spent on social mission and 19% on other expenses.

Result for the year and reserves policy
The result for 2007 shows a surplus after adjusting for exchange
gains/losses of € 12.1 million. MSF has a reserves policy, at an international level, of holding a minimum of 3 months and a maximumof 12 months of total expenditure as retained earnings. The level as
at 31st December 2007 was approximately 8 months (see 2.14 of thenotes to the financial statements).

• We are not present in Iraq, except in the autonomous region of
Kurdistan where we are based in two hospitals capable of handling large numbers of wounded from neighbouring towns. Yet,transferring these patients remains problematic. We are also trying to open a hospital in Iran to handle serious surgical cases thatcannot be properly treated in Iraq. Our orthopaedic and reconstruction surgical programme in Amman continues for those seriously wounded patients we manage to transfer to Jordan and we
provide essential supplies to a large number of hospitals where
we cannot sustain a real presence.

Christophe Fournier, MD
President, MSF International Council

Médecins Sans Frontières International Financial Report 2007

Financial Report89For the year ended December 31, 2007

To the Board of MSF International,
Report on the International combined Financial Statements,
As your request, we have audited the accompanying international combined financial statements of MSF(“the movement”), which comprise the international combined balance sheet as at December 31, 2007,
the international combined income statement, statement of changes in equity and cash flow statement
for the year then ended, and a summary of significant accounting policies and other explanatory notes.

Management’s Responsibility for the International Combined Financial Statements:
MSF’s Management is responsible for the preparation and fair presentation of these international combined financial statements in accordance with the basis of preparation set out in Note 1 to the financial
statements. This responsibility includes: designing, implementing and maintaining internal control
relevant to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies
and making accounting estimates that are reasonable in the circumstances.

Auditor’s responsibility:
Our responsibility is to express an opinion on these international combined financial statements basedon our audit. We conducted our audit in accordance with International Standards on Auditing. Thosestandards require that we comply with relevant ethical requirements and plan and perform the audit
to obtain reasonable assurance about whether the international combined financial statements are freeof material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the financial statements. The procedures selected depend our judgement, including the assessmentof the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation and fairpresentation of the financial statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s
internal control.
An audit also includes evaluating the appropriateness of accounting principles used and reasonablenessof accounting estimates made by management, as well as evaluating the overall presentation of financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our audit opinion.

Opinion:In our opinion, the accompanying international combined financial statements have been prepared,in all material respects, in accordance with MSF accounting policies, as presented in Note 1 of thefinancial statements.
Without qualifying our opinion, we draw your attention to Note 1 – “Significant Accounting Policies –Specific methods used for combined accounts” which describes the main deviations from theInternational Financial Reporting Standards and SIC interpretations in the MSF accounting policies.

Paris La Défense, June 18, 2008				
KPMG Audit					A division of KPMG S.A.

Neuilly-sur-Seine, June 18, 2007
ERNST & YOUNG et Autres

Gilles Salignon					Partner						Alain Levrard
Partner

Combined
Financial statements

for the year ended 31st December 2007

Médecins Sans Frontières International Financial Report 2007

Auditor’s Report11Statement of financial position

Statement of financial activities
2007

2006

In thousands of euros 		

Notes

Unrestricted

2.1		
2.2		
2.3		

2,838		28,668		
5,639		

2,037			29,218			
4,511			Individuals		 3.1.1/4.2.1
Private institutions		 3.1.1/4.2.1

425,91164,755

12,995		
15,072		

438,906		
79,827		

405,122
83,272

Private Income			

490,666

28,066		

518,733		

488,394

Non-current assets - Net						Inventories - Net				2.4		
Grants receivable - Net				2.5		
Contributions receivable - Net				2.6		
Other receivables - Net				2.7		
Other assets				
2.8		
Cash & equivalents				2.9		

37,144		
20,046		
16,822		
14,991		
4,820		4,357		350,172		

35,765
19,485			
18,969			
16,891			
6,250			4,678			347,454			

Public institutional income		 3.1.2/4.2.2

154

54,051		

54,204		

61,780

Other income		 3.1.3/4.2.1

19,669119		

19,788		

18,534

Total Income			

510,489

82,236		

592,725		

568,709

Current assets - Net						411,207		

413,728

Programs		
Headquarters program support		
Témoignage / Awareness raising		
Other humanitarian activities		

3.2/4.2.3
3.2
3.2
3.2

297,530
59,684
19,265
8,740

77,909		
3,938		
156		
347		

375,439		
63,622		
19,420		
9,088		

375,385
55,791
18,0397,912

Social mission			Fundraising		
3.2Management, general and administration
3.2
Income tax		
3.2

385,219
76,791
32,705
97

82,350		
75		
138		
-		

467,568		
76,866		
32,843		
97		

457,128
71,84430,84489

Other expenses			

109,593213		

109,806		

102,778

Total Expenditure			494,81282,562		

577,374		

559,905

Net exchange gains/losses unrealized & realized			-3,567326		

-3,241		

-4,542

Surplus/(deficit)			

12,1100		

12,110		

4,262				In thousands of euros

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

Total assets - Net						448,352		
449,493											Permanently restricted funds						2,478		2,478Unrestricted funds						402,175		
389,361
Other retained earnings and equities						-14,578		
-7,103Retained earnings and equities				2.14		
Provisions and contingent liabilities				
2.1		
Financial debts				2.11		
Accounts payable and accrued expenses			2.12		
Deferred income				2.13		
Overdrafts						390,075		
3,387		2,569		42,654		
9,662		5		384,736
4,300
5,256
44,026
11,162
12

Liabilities						58,276		

64,757

Total liabilities and retained earnings					448,352		
449,493										18th June 2007,

Bernadette Orbinski-Burke					Treasurer, MSF International Council										Restricted	Total 2007

Total 2006

Médecins Sans Frontières International Financial Report 2007

C om bi n ed fina n ci a l s tat em en ts

10

13

Statement of functional expenses

Statement of cash flows

		In thousands of euros						2007		 2006										Social Mission

		 Headquarters Témoignage /Other		programAwareness humanitarian
Nature of expenses
Programs
supportraising
activities

Cash flows from humanitarian andfunctioning activities										Total Social
mission

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

183,267
60,14076,701
22,455
1,950
6,513
11,980
702
1,307
796
9,628
-

44,947
5,399
-51
389
997
1,278
124
259
6,750
66
118
1,231
2,115

9,170
1,337
1,212
1,097
1,897
2,648
1,565
8
6
12
137
331

274
422
1,944
465
18
7
3
113
5,715
120
8

237,657
67,29878,59323,309
4,177
8,895
2,023
2,907
20,408
776
7,028
0
926
11,116
2,455

Total

375,439

63,622

19,4209,088

467,568

Other expenses
		 Management		 general and		
Nature of expenses
Fundraising administration
Income tax

Total Other		
expenses
Total 2007

Total 2006											Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation
Professional services
Communications
Publications
Promotional expenses
Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
OthersDepreciation
Total

Médecins Sans Frontières International Financial Report 2007

C om bi n ed fina n ci a l s tat em en ts

12

11,758660
75,155
10,5568,530
35,384
2,639
27
1,272
346
531

21,826
1,788
2
1
2,991
641
454
377
1,997
95
3
1,265
-119
1,522

97
-

33,583
2,448
9
1
8,146
11,197
8,984
35,761
4,636
219
3
2,537
227
2,054

271,241
69,74678,60323,30912,32320,092
11,007
38,66825,044
996
7,031
3,463
11,343
4,508

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

76,86632,843

97

109,806

577,374

559,905

1. Cash flows from private donors
516,646
481,191• Private income
518,732
488,395
Elimination of expenses and income with no impact on cash flows										or not related to humanitarian and functioning activities										• Permanently restricted contributions and income
Variation in working capital requirements										• Change in receivables from private donors
834-5,792• Change in deferred income on private grants
236-434• Change in unspent donor-designated/restricted funds-3,156-9782. Cash flows from public institutional agencies
57,48070,848• Public institutional income
54,20461,780
Variation in working capital requirements										• Change in public institutional assets
1,703
11,447• Change in public institutional liabilities
1,574-2,3793. Others cash flows from humanitarian and functioning activities-553,220-539,734• Other income
19,78818,534• Social mission expenditure-467,568-457,128• Others expenses-109,806-102,778
Elimination of expenses and income with no impact on cash flows										or not related to humanitarian and functioning activities										• Permanently restricted contributions and income
Depreciation, amortization, provisions
3,777
4,625
• Write-off of non-current assets
408
316• Proceeds on disposals of non-currents assets-1• Investment subsidies as income
-219
-223
Variation in working capital requirements										• Change in other receivables and current assets
1023-5,693• Change in other current liabilities
-623
2,613
Net cash provided by/(used for) humanitarianand functioning activities (A) = 1+2+3
20,906
12,305

Cash flows from investing activities										• Investments in non-current assets• Proceeds on disposals of non-currents assets• Investment subsidies as income• Change in investment subsidies liabilities-6,8381219
88-4,362

Net cash provided by/(used for) investing activities (B)-6,531-4,332

		

223
-193

15

Statement of cash flows (continued)
In thousands of euros						2007		

2006

Cash flows from financing activities										• Permanently restricted contributions and income• Change in financial debts• Change in capital-2,652404

649
19

Net cash provided by/ (used for) financing activities (C)-2,248668

Effect of foreign exchange rate fluctuations
Net exchange gains and losses
Effect of exchange rate fluctuations (D)Effect of restructuring
Effect of change in consolidation method
Effect of change in consolidation percentage
Effect of change in accounting principles
Effect fair value
Effect of changes in accounting principles and structure (E)Effect of changes in combination’s scope (F)-5,779-3,241-9,020
-239
-135
-8
-382
-

-7,742-4,543-12,285-							-												-											-1,03717-1020-											Change in cash and equivalents (A+B+C+D+E+F)

2,724-4,661		

Opening cash and equivalents (G)347,441

352,102		

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

350,166

347,441																				Statement of changes
in retained earnings and equities
In thousands of euros						Surplus /Change insubscribed

AssetsTranslation

Other		

Closing																																									Permanently
restricted funds
2.14
2,478
-		
2,478		Unrestricted funds
2.14
389,361
12,746-8
76402,175		
Notes

Opening

Deficitcapitalrevaluation

adjustment

movements

Retained earnings		
Capital for foundations		
Combination adjustment		
Translation adjustment		
Other retained
earnings and equities		
Total retained
earnings and equities		

391,840
174
107-7,384

12,746
-637
-

404
-

-8
-

-7,02876-214-404,653		578		
-743		
-14,412		

-7,103

-637

404		

-7,028-214-14,578		

384,736

12,110404-7,028-138

390,075		

-8

Notes to the
Financial statements

Médecins Sans Frontières International Financial Report 2007

C om bi n ed fina n ci a l s tat em en ts

14

17

Introduction
Médecins Sans Frontières (MSF) is an inter­national humanitarian aid organisationthat provides emergency medical assistanceto populations in danger in approximately
70 countries. In countries where health structures are insufficient or even non-existent,
MSF collaborates with authorities such as
the Ministry of Health to provide assistance.
MSF works in rehabilitation of hospitals anddispensaries, vaccination programmes andwater and sanitation projects. MSF also works
in remote health care centres, slum areasand provides training of local personnel.
All this is done with the objective of rebuilding health structures to acceptable levels.
In carrying out humanitarian assistance,
MSF seeks also to raise awareness of crisis
situa­tions; MSF acts as a witness and will
speak out, either in private or in public about
the plight of the populations in danger forwhom MSF works. In doing so, MSF sets out
to alleviate human suffering, to protect lifeand health and to restore and ensure respect
for the human beings and their fundamental
human rights.
It is part of MSF’s work to address any violations of basic human rights encounteredby field teams, violations perpetrated orsustained by political actors. It does so by
confronting the responsible actors themselves, by putting pressure on them throughmobilisation of the international communityand by issuing information publicly. In orderto prevent compromise or manipulation of
MSF’s relief activities, MSF maintains neutrality and independence from individual governments. The organisation also tries to ensurethat the majority of funds raised for its work

1 significant accounting policies
come directly from contributions from thegeneral public. In this way, MSF guarantees
equal access to its humanitarian assistance.
MSF has been setting up emergency medical
aid missions around the world since 1971.
Médecins Sans Frontières is a private, not-forprofit, international organization. It is comprised of 19 national sections in Australia,
Austria, Belgium, Canada, Denmark, France,
Germany, Greece, Holland, Hong Kong, Italy,
Japan, Luxembourg, Norway, Spain, Sweden,
Switzerland, the United Kingdom, the UnitedStates, and an international office in Geneva.
The search for efficiency has led MSF to create
12 specialized organizations - called “satellites” - in charge of specific activities such as
humanitarian relief supplies, epidemiologicaland medical research studies, and researchon humanitarian and social action.
These satellites, considered as related parties
to the sections include: MSF-Supply in
Belgium, MSF-Logistique, Epicentre, Fonda­
tion MSF, Etat d’Urgence Production, MSF
Assistance, SCI MSF, SCI Sabin in France,
MSF- Luxembourg Etablissement d’Utilité
Publique in Luxembourg (until Dec 2007),
Wali-Nawaz in Germany (reporting separately
since Jan 2007), MSF Enterprises Limited in
the United Kingdom and MSF-South Africa.

A combination aggregates the financial statements of several
separate entities without investment relationships into a single
group whereas a consolidation collates different affiliates ofa single parent entity in its financial statements.			
					Specific methods used for combined accounts
Equity accumulation
Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregatedequity capital and the aggregated other equity from the combined
entities and the group equity proportion from the companies whichhave been previously consolidated. Investments between group
entities are eliminated against equity.					
			Minority Interests

			When equity and other equity from combined entities are aggregated, minority interests cannot be recognised. Minority interestsfrom entities consolidated are presented separately on the liability
side of the combined balance sheet.					
			Initial measurement of the combined entities’
assets and liabilities				
Since the first combination of an entity does not result from thepurchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. Assets and liabilitiesof each combined entity are initially measured at net book value,
adjusted according to the group accounting principles at the dateof the first combination, by distinguishing gross value, depreciationand impairment. The variance due to the harmonization of
the group accounting principles is added or deducted from the
combined equity.							Subsequent measurement of the combined entities’
assets and liabilities						After the first combination, capital gains or losses, provision allowances and reversals contribute to the combined surplus or deficit.		
However, harmonized values which prove to be unjustified due
to an error in the first combination have to be corrected, and resultin a retrospective modification of combined equity.			
					All the previously listed entities are included in the combination
perimeter. The resulting combined financial statements comprise:		
• a statement of financial position,					• a statement of financial activities,					• a statement of functional expenses,					• a statement of cash-flows,						• a statement showing changes in retained earnings and equities,		
• the notes to the financial statements.				
				The combined financial statements have been prepared in accordance to and comply with the MSF accounting policies. Although theInternational Accounting Standards (IAS) - also called International
Financial Reporting Standards (IFRS) - do not contain specificguidelines for not-for-profit and non-governmental organizations
concerning the accounting treatment (of non-reciprocal transfers,
e.g. donations, in particular) and the presentation of the financial
statements, MSF accounting policies are in compliance with most of
the IFRS as adopted by the International Standards Board (IASB) andinterpretations issued by the Standing Interpretations Committee(SIC) of the IASB. Main deviations to the IFRS relate to IFRS7, IAS 16,
IAS 17, IAS 19, IAS 32 and IAS 39.					
			1.1 Basis of presentation				The financial statements are presented in euros, rounded to thenearest thousand. They are prepared on the historical cost convention, revalued at their fair value, with the exception of tangible andintangible assets. The financial statements have been prepared andpresented according to the principles of fair presentation, accruals,
matching, going concern, consistency and prudence.		
Figures are rounded and therefore may vary slightly from theamounts presented in other documents or rounding off additiondifferences may exist.						
		1.2 Foreign currency translation		The combined statement of financial position is translated into
euros at the year-end rate. The combined statement of financial
activities and statement of functional expenses are converted
at the average rate for the current year. The main exchange rates
compared to euro are the following:												Closing Rate Average Rate Closing Rate Average Rate		
		
2007
2007
2006
2006		
								
AUD
1.68
1.63
1.67
1.67
CAD
1.44
1.47
1.53
1.42
CHF
1.65
1.64
1.61
1.57
DKK
7.46
7.45
7.46
7.46
EUR
1.00
1.00
1.00
1.00
GBP
0.73
0.68
0.67
0.68
HKD
11.48
10.69
10.24
9.75
JPY
164.93161.25156.93146.02
NOK
7.96
8.02
8.24
8.05
SEK
9.44
9.25
9.04
9.25
USD
1.47
1.37
1.32
1.26		
								1.3 Change in accounting policies		
The 2007 financial statements do not contain any changes inaccounting policies compared to 2006.				
				

1.4 Intangible assets and property,
plant and equipment

		Intangible assets are recorded at historical value and depreciated ona straight-line basis over a 3-year period. Property, plant and equipment are recorded at their acquisition cost, including incidental
expenses. They are depreciated using the straight-line method withestimated useful lives, using the component approach, as follows:		
• Land: no depreciation,					• Buildings: 20 to 50 years						• Fixtures: 5 years,							• Furniture, computers, machinery and equipment: 3 to 5 years,		
• Other tangible assets: 3 to 10 years.								The purchase cost of fixed assets used in the field for program purposes is charged directly to program expenses and not depreciated,because of their accelerated useful life.

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Finance leases					1.11 Deferred income				Donations						At year end the following positions were open:				

Assets acquired under long term finance leases are capitalized
and recorded in the statement of financial position as tangible fixed
assets. They are depreciated over the shorter of their estimated useful life and the lease term. The associated obligations are includedin financial debts.							Deferred income on public institutional and private grants arerecognized on the basis of the difference between the cash received
and the cumulative allowable expenses to date for each of the formal agreements concerned. Unspent donor-designated/restricted
donations represent contributions received with a specific earmarking, which have not been spent at the year-end.				
				

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

1.5 Financial assets				Long-term investments are stated at fair value. Other financial
assets are recorded at historical cost.					
			1.6 Inventories					Inventories held at headquarters and satellites are recorded atweighted average of purchase prices. All goods and materials
present in the field are recognized as expenditure when transferredfrom headquarters and satellites to the field or when bought locally. Appropriate inventory reserves are recorded based on stock
coverage, expiration date and damaged items.				
				

1.7 Receivables and other assets		
Grants receivable correspond to funds owed to MSF by third parties
according to a formal agreement. They result from the differences
between the cumulative allowable expenses incurred and the funds

received for each of these agreements. Contributions receivable
include donations not yet received for which MSF is certain to collect the money. They are accounted for at historical value. Legacies& bequests are accounted for on a cash basis and are therefore notinclude in receivables (see 1.13 Legacies and bequests) Other receivables and other assets are recorded at their historical value.		
						

1.8 Cash and equivalents				MSF considers short-term deposits, cash in headquarters and cashin the field as cash and equivalents. Amounts are recorded at historical value or at fair value depending on the nature of the asset.		
For the statement of cash-flow, overdrafts are included as a negative
component of cash and equivalents.					
			1.9 Provisions and contingent liabilities

Provisions and contingent liabilities are valued at best estimate
when MSF has a legal or constructive obligation as the result ofa past event, and if it is probable that an outflow of assets will
be required to settle the provision.													1.10 Financial debts, accounts payable
and accrued expenses					The financial debts are recorded at historical value.			
Trade accounts payable to suppliers are recorded on an invoicebasis when the invoices are received before year-end, or valued atbest estimate if no invoices are received before year-end. Accrued
personnel expenses are recorded at cost, except for provisions
which are estimated. Grants payable and other debts are accounted
for at their nominal value.																1.12 Retained earnings and equities		
Retained earnings represent cumulated surpluses and deficits
of current and previous years. They are compromised of:•	Permanently restricted funds, which may be capital funds, where
the assets are required by the donors to be invested or retained
for actual use, rather than expended, or which may be the minimum compulsory level of retained earnings to be maintainedin some countries.					•	Unrestricted funds, which are unspent donor non-designatedfunds to be spent at the discretion of MSF’s trustees to further
our social mission.								Other retained earnings and equities represent foundations’ capital, combination restatements between certain sections and satellites and translation adjustments (for the combination restatements
related to exchange rate differences). Unspent donor-designated/
restricted funds are treated as deferred income at the year end(see 1.11 above)															1.13 Income						MSF’s income comprises contributions from the public generosity,and public institutional bodies, as well as revenues from otheractivities. Private income is provided by individuals and privateorganisations (companies, trusts and foundations, and other notfor-profit organisations). Public institutional income represents
grants (i.e. contributions based on contracts for specific projects),
subsidies and donations received or pledged directly from / bypublic institutional bodies such as governments or multi-lateralagencies. Income from other activities is mainly from merchandising, equipment and services provided to other organizations,and financial transactions.						
		Restrictions						Income is considered restricted only when subject to a donorimposed restriction. Donors include all the external parties which
contribute to MSF’s resources. A donor-imposed restriction is a stipulation and limitation in the use of contributed assets or monetary
donations. The restriction can be limited to purpose (country,
project, type of intervention, specific activities), time or specificwishes (vaccines...). Donations with donor-imposed restrictions
are reported as restricted for their full amount. Unspent restricted
donations are carried forward as deferred income. Grants arereported as restricted for the allowable expenses incurred in thecurrent year.							Legacies and bequests				If restricted by a donor’s will for use by the organisation (sellingor distribution forbidden), legacies and bequests are accounted
for as restricted income and as the appropriate nature of asset(building, other financial assets, other inventories) when acceptedby the board for their estimated amount. If not restricted by donors,
legacies and bequests are accounted for upon realisation (i.e. cash
receipt).								Grants						Grants are recognised as income for the allowable expenses
incurred in the current year. At year-end, the difference between
the cash received and the cumulative expenses incurred is accounted for as grants receivable or deferred income.				
				

In-kind donations and services			In-kind donations and services are not valued and therefore notaccounted for in the statement of financial activities. As MSF is aninternational movement, an aggregate of the in-kind contributions
and services valued at average market prices or valued at themarket prices in force in the different countries would have been
meaningless and misleading in terms of comparability. The act ofvolunteering to work in MSF’s humanitarian projects is not valued
because it represents one of the bases of the MSF charter and principles. From a volunteer’s standpoint, this involvement is a personal
choice that a valuation at a market price denies. From MSF’s standpoint, this is also a choice made in accordance with its principles,and a monetarisation of this involvement would not represent
a fair indicator of the services provided by the volunteers.
		

1.14 Expenditure					Expenses are allocated according to the full cost method. The principle of the full cost method is to collate under each expenses’
category, not only the direct costs that are specifically associatedwith it (direct allowable costs), but also an apportionment of theindirect costs (overheads). Therefore all expenditure categories
include salaries, direct costs and allocated overheads (building
costs, depreciation...).						
		1.15 Financial Risk Management

Foreign Currency Risk					Some MSF entities use forward foreign exchange contracts to hedge
the exposure to foreign exchange risks arising from significant
internal transfers denominated in a different currency to the one inwhich the expenditure will be incurred. The MSF logistics satellites
also use forward foreign exchange contracts to hedge against therisks arising from significant purchases in currencies different
from those in which they are selling their goods. 			
					

			
		
		

Year end
fair valueMarketRate

Contract
value

Contract
Rate										Purchase of
US Dollars
142
1.4721153
1.3612		
Sale ofUS Dollars
5,042
1.45875,000
1.4710								
The forward exchange contracts have maturities of less than
one year after the balance sheet date. 								Interest Rate Risk						MSF has no significant long term loans								Credit Risk						The receivables are mostly with governments with high credit
ratings, where credit risk is low. Investments are generally in liquid
securities and with counterparts that have a high credit rating.		
Other positions are not material or are covered by provisions.		
At the balance sheet date there were no significant concentrationsof credit risk.							Liquidity Risk					Due to the nature of MSF’s funding, together with its reserves
policy, the liquidity risk is insignificant.				
				

1.16 Employee Benefits				“The nature of pension plans for headquarters and international
staff employees depends on what is the normal custom for the contracting country of the employee. Pension obligations are usually
covered by an independent organisation with a defined contribution plan. Contributions to a defined contribution pension plan arerecognized as an expense in the statement of financial activities inthe year in which they are incurred. In the countries where there
are defined benefit plans, the staff turnover is high and the population is young, therefore the liability is not considered significant,so no provision has been booked.“								
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2 Statement of financial position
2.1 Intangible assets			

2.3 Financial assets

Mainly comprises software and licenses.											
						
			
Opening
Additions
Disposals

Foreignexchange
gain / loss

Other
movements

Closing			Intangible assets - gross value			
Depreciation			

9,405-7,3682,208-1,248-1,507
1,327

-35
18

44
-5

10,114-7,276

Intangible assets - Net			

2,037

960

-180

-17

39

2,838

Financial assets consist primarily of loans, investments and otherfinancial assets such as deposits. They are intended to be held
for more than one year.
												 Gross value
Provision				Net value
2007

Net value
2006

Loans					Long-term investments					Other financial assets					

7
4,262
1,400

-7
-6
-17

4,256
1,383

5
3,644
862

Total financial assets					

5,669

-30

5,639

4,511

Breakdown by maturity date of the net other financial assets
is as follows:							 > 1 year and							

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

Land			Buildings			
Fixtures			
Furniture			Computers			
Machinery & equipment			
Other tangible assets			

Foreignexchange
gain / loss

Other financials assets - Net					Othermovements

Closing		

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

371
665
437
1,069
224
343

-23
-96
-86
-189
-15
-275

-31
-141
-103
-77
-127
-9
-1

-6
-15
-5
-57

5,781
23,784
7,097
4,082
8,747
2,240
1,494

Property, plant & equipment - gross value		
51,374					Depreciation			-22,157					Property, plant & equipment - Net			
29,218

3,110

-685

-490

-83

53,226-3,344

457

254

231

-24,559

-234

-228

-236

148

28,668Finance leases
At the end of the year, the net value of capitalised assets stands
at 2,000 thousand euro, and capitalised lease obligations at
2,564 thousand euros. The total reimbursments for the current
year amount to 327 thousand euro, and the rent expenses
to 426 thousand euros.

< 1 year< 5 years> 5 years

Total 2007

806

514

63

1,383

				

2.4 Inventories				 									 Gross value
Provision											Net value
2007

Net value
2006

Medical and non-medical relief goods					Other inventories					19,946312-211-

19,734
312

18,689797

Total inventories					20,258-211

20,046

19,485

2.5 Grants receivable				 									 Gross value
Provision							Net value
2007

Net value
2006

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

3,635
13,226
3,407
1,335
8,174
248
62

-7
-32
-32
-

3,627
13,194
3,375
1,335
8,174
248
62

3,825
15,144
5,804
197
9
9,033
6
95

Total grants receivable					16,861-39

16,822

18,969All these grants are considered to be received within the following year.

2.6 Contributions receivable														At December 31st 2007, the committed outstanding amount represents 14,991 thousand euro and is considered to be received within
the following year.

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2.7 Other receivables

2.11 Financial debts

Other receivables mainly relate to services provided and goods soldto other organizations. At December 31st 2007, the committed outstanding amount represents 4,820 thousand euro and is considered
to be received within the following year.

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

2.8 Other assets
Other assets mainly include prepaid expenses. Breakdown by maturity date is as follows:											 > 1 year and 								< 1 year< 5 years> 5 years
Total 2007

> 5 years

Total 2007

Total 2006

Borrowings and loans				
Capitalized lease obligation				

4
343

1,372

849

4
2,564

2,741																		2,515																		Financial Debts				

347

1,372

849

2,569

5,256

2007		

2006

Trade accounts payable and accruals						Accrued personnel expenses						Accrued taxes and income tax payable						Public institutional grants payable						Private grants payable						Other liabilities						24,597		
11,515		
1,792		33		23		4,695		

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

Accounts payable and accrued expenses					42,654		

44,026

2.12 Accounts payable and accrued expenses
Other assets					

4,263

-

94

4,357

							

2.9 Cash and equivalents													

2007		

2006				Short-term deposits						Cash in headquarters						Cash in the field						224,662		
102,822		
22,687		

215,189				
111,295				
20,970				

Cash & equivalents						350,172		

347,454

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

2.10 Provisions and contingent liabilities			
The following table shows the changes in provisions and contingent
liabilities of the period:			
					
			
Additional
Amounts		
Openingprovisions
used

Their breakdown by maturity date is the following:							 > 1 year andUnusedamounts
reversed

Foreignexchange
gain / loss

Other
movements					< 1 year< 5 years> 5 years
Total 2007									Closing						
Provisions and contingent liabilities		

4,300

1,165

-223

Accounts payable and accrued expenses				-1,793-14-49

41,39987

1,168

42,6543,387

2.13 Deferred income					€2.1m of the Provisions and Contingent Liabilities relates to tax
assessments received by MSF relating to our activities in the field. MSF
is currently challenging the basis of these particular assessments.
The remaining € 1.3m of Provision and Contingent Liabilities covers
various different risks for which MSF has a constructive obligation.
			
In July 2004 the government of the Netherlands filed a claim
against MSF Switzerland in the Geneva’s First Instance Tribunal.
The claim concerned the reimbursement of a € 1 million ransom
paid by the government of the Netherlands for the liberation of
Arjan Erkel, the former MSF Switzerland programme head inDagestan, who was kidnapped on August 12, 2002, and freed on
April 11, 2004.												The government of the Netherlands ordered MSF Switzerland to pay
an amount of € 770,000, a sum producing an interest of 5% as of
15 June 2004. MSF Switzerland opposes this claim and has in turnsubmitted a counterclaim demanding that the government of theNetherlands restore the sum of € 230,000 held in its account.
In a judgement handed down on March 15, 2007, the First Instance
Tribunal rejected the claim of the government of the Netherlands.
Following an appeal, a judgement handed down on February 22,2008 by the Civil Court of Justice of the Canton of Geneva refused
all the government of the Netherlands’ claims, finding in favour of
MSF on all counts. The government of the Netherlands was ordered
to pay MSF the sum of € 230,000 plus interest, and to cover its legal
costs including a part of MSF legal representation fees.			
The government of the Netherlands has decided to refer the caseto the Federal Tribunal (Switzerland).														No provision has been recorded with regard to the demand of thegovernment of the Netherlands. The receivable of € 230,000 was
not recognised among MSF Switzerland’s assets, nor were the legal
costs granted to MSF Switzerland by the Court of First Instance.

						

2007		

2006

Deferred income on public institutional grants					Deferred income on private grants						Unspent donor-designated/restricted funds					Other deferred income						Gross value of investment subsidies						3,958		440		2,331		158		2,775		

2,414
208
5,561
103
2,876

Deferred income						9,662		

11,162

			

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

Total 2007

-

9,662

			
Deferred income					

9,431

231

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3 Statement of financial activities
2007		

2006

2.13 Deferred income (continued)					In thousands of euros						The cumulative unspent donor-designated funds will be strictly
spent in accordance with the donors’ desire (e.g. specific countries
or types of interventions) as the need arise.				

3.1 Income																				3.1.1. Private income										The following schedule shows their year-end position:				
Raised in				previous years			and spent			Openingin 2007
				

Income from individuals includes:		
Raised in2007
but not
spent

Foreignexchange
gain / loss

Other
movements

Closing

Algeria			
Angola			Bangladesh			
Chad			Congo, Democratic Republic of the			
East Timor			
Guatemala			Haiti			Indonesia excluding Tsunami			
Iran			Iraq			Lebanon			Madagascar			
Malawi			
Pakistan			Peru			Sierra Leone			Somalia			South Africa			Sudan			Uganda			Uzbekistan			
Zambia			Other countries or restrictions			

19
2
1
7
13
63
2
117
3
1
2
27
4
5,298

-2
-1
-7
-1
-2
-117
-3
-1
-2
-27
-4
-3,911

3
3
18
1
1
1
2
37
26
215
615

-73

-

19
3
3
18
12
1
63
1
1
2
37
26
215
1,929

Unspent donor-designated/restricted funds		

5,561-4,078

922

-73

-

2,331

				
Other countries or restrictions represent either the countries
for which restricted funds lower than one thousand euro remain
unspent, or transversal restrictions. They mainly include:			•	a balance of 362 thousand euro from an original contributionof 841 thousand euro earmarked to the purchase of meningitis
vaccines. These vaccines have actually been bought but only
partly used at year-end. The donation is recognized as income
as and when the vaccines have been consumed.

•	a donation of 120 thousand euro restricted to the construction ofa logistics warehouse and recognized as income as the asset isdepreciated,				
• annuity trusts of 1,155 thousand euro.				
•	funds totalling 140 thousand euro restricted to investment in production of ‘ready-to-use therapeutic food’.				

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. As at Dec 2007, the available portion (unrestricted funds less the translation adjustment) represents
8 months of activity. The purpose of maintaining retained earnings
is to meet the following needs: future major humanitarian emergencies for which sufficient funding cannot be obtained, and/or

a sudden drop of private and/or public institutional funding,and the sustainability of long-term programs (e.g. ARV treatment
programs), as well as the pre-financing of operations to be fundedby forthcoming public fundraising campaigns and/or by public
institutional funding.

		Donations						Legacies and bequests						Membership fees						389,628		
49,148		
129		

358,869
46,131
122

Individuals						438,906		

405,122				Companies						Trusts & foundations						Lottery & special events						Joint-appeals						Other private institutions						26,557		
32,295		
18,127		
432		
2,416		

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

Donations and grants from private institutions					79,827		

83,272		ECHO and EU institutions						UN institutions						American governments						Asian governments						EU European governments						Non EU European governments						Oceanian governments						Other governments						4,793		1,710		2,746		
-4		33,250		
11,703		
-		
7		

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

Public institutional income						54,204		

61,780Interest/investment income						Merchandising						Equipment & services sold to other organizations					Other revenues						10,609		967		
3,961		4,251		

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

Other income						19,788		

18,534

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

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

3.1.3. Other income		

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4 Sectorial information
3.2 Expenditure																											
				Programs

AfricaAmerica

Asia

EuropeOceania

UnallocatedTotal 2007

Total 2006

65,73575,993
14,45649,884
17,052
40,712
2,472
1,713

6,049
10,796
1,105
4,691
1,095
1,589
218
179

15,857
13,781
2,799
19,895
3,506
5,376
1,073
524

2,507
5,662
1,221
1,723
330
751
207
132

90
9
21
18
63
47
3

3,294
539
388
490
409
227
92
-246

93,532
106,781
19,991
76,701
22,45548,7024,062
2,304

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

660

37

67

24
110

-

13

24
887

209
853

268,677

25,75962,87812,666251

5,207

375,439

375,385

Headquarters program support		
Headquarters program support relates to headquarters expenses
incurred in order to carry out MSF humanitarian operations (e.g.
project design, monitoring and evaluation, recruitment of expatriates, activities designed to improve the quality and the effectivenessof MSF operations). The increase of these expenses in 2007 is mainly
due to more specialist support for projects.		

		

Témoignage / awareness-raising		
Témoignage / awareness-raising activities comprise expenses
incurred by MSF in an educational manner to further its social mission. They represent the situations where MSF acts as a witness andspeaks out about the plight of the populations it serves through trying to mobilise the international community and by issuing information publicly in order to inform, put pressure on responsible
actors and stimulate action.		

2007		

2006									Operational ratios					Program expenses by nature and continent		

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

4.1 Ratios						Too often in the countries where MSF works, we cannot treat ourpatients because the medicines are too expensive or they are nolonger produced. Sometimes, the only drugs we have are toxic or
ineffective, and nobody is looking for a better cure. As a medical
humanitarian organisation, it is fundamentally unacceptable to
MSF that access to essential medicines is becoming almost impossible, particularly for the common global infectious diseases. Since
1999, MSF has been campaigning internationally to find long-term,
sustainable solutions to this crisis. The Access to Essential
Medicines Campaign is pushing to lower the prices of existing medicines, to bring abandoned drugs back into production, to stimulate
research and development for diseases that primarly affect thepoor, and to overcome other barriers to access.
In 2007, the Access to Essential Medicines Campaign contributed
14% to the témoignage / awareness-raising expenses.

						

2007		

2006

Access to Essential Medicines Campaign					Other témoignage campaigns and expenses					2,635		16,785		

2,698
15,341

Témoignage / awareness-raising						19,420		

18,039Operations						Témoignage / Awareness raising						Other humanitarian activities						76.0%		3.4%		
1.6%		

77.0%
3.2%
1.4%

Social mission						Fundraising						Management, general and administration					81.0%		13.3%		5.7%		

81.6%
12.8%
5.5%

Other expenses						19.0%		

18.4%Total Expenditure						100.0%		

100.0%

Financial independence					Private Income						Public institutional income						Other income						87.5%		9.1%		
3.3%		

85.9%
10.9%
3.3%

Total Income						100.0%		

100.0%

As part of our effort to guarantee independence and strenghten ourlink with home societies, we have been striving to maintain a highlevel of private income. Funds coming from non public institutionalsources represented 90.9% of MSF total income in 2007. More than
3.8 million donors and private funders made this possible.

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

Australia

Austria

Belgium

CanadaDenmark

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

19,671
18,796
873
3
1,656
1,361
295
-

9,831
9,690
138
3
678
678
-

23,455
17,076
6,374
5
2,290
1,577
298
70
346

12,62912,088
532
8
663
250
411
2
-

7,439
5,365
2,075
2,348
647
1,042
432
226
-

53,71547,761
5,915
38
1,024
834
184
6

Other humanitarian activities

Management, general and administration

Private Income							

21,327

10,51025,745

13,292

9,787

54,739The other humanitarian activities consist primarily of the cost of
the goods sold and services provided to other organizations, as well
as MSF’s contribution to the Drugs for Neglected Disease initiative,
also called DNDi (cf. note 5.1).

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

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

209
1
3

97
-

1,228
2,679
407

200
10

30
30
75

1,925
449
1,277
1,749

Income tax

Other income
				

213

97

4,314

210

135

5,401

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

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

Médecins Sans Frontières International Financial Report 2007

N oets of t h e fina n ci a l s tat em en ts

26

29

4.2.1 Private and other income by geographical area (continued)		Germany

GreeceHolland

In thousands of euros						Hong Kong

Italy

Japan

Luxembourg						
Individuals			• Donations
			• Legacies and bequests
			• Membership fees			Private institutions			• Companies			• Trusts & foundations
			• Joint-appeals			• Lottery & special events			• Other private institutions
			29,22727,220
2,000
7
1,944
187
80
771
906

5,351
5,349
8,177
2
579
529
23
26
-

31,19011,84023,00011,424416		
13
117,227
2,622
1,486
1,593
300
441
15,442588-

28,652
25,322
3,326
4
4,544
3,768
746
30
-

13,171
12,886
283
2
1,090
760
330

2,705
2,227
473
5
17
17
-

Private Income			

31,171

5,930

48,417

14,46233,196

14,261

2,722

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

483
-

22
-

1,133
113

16
1

160
122

4
5

50
4

470

76

-

1

-

6

35

Other income
			

953

98

1,246

18

282

16

89

							Spain

SwedenSwitzerland

UnitedKingdom

UnitedStates

Total

					
			
11,72731,602
Individuals• Donations
			
10,88029,380• Legacies and bequests
			
844
2,201
• Membership fees			2
21
Private institutions
			
2,411
7,618
• Companies
			
843
6,145
• Trusts & foundations
			
1,283
1,434
• Joint-appeals			• Lottery & special events
			
151
22
• Other private institutions
			
134
18

13,473
11,905
1,563
5
1,990
1,109
881
-

24,495
21,951
2,534
9
6,479
750
5,688
41
-

19,923
17,268
2,655
2,163
493
1,671
-

88,80980,0408,769
22,482
3,531
17,517759
676

438,906
389,628
49,148129
79,82726,55732,295432
18,127
2,416

Private Income			

14,13839,22015,46330,97422,087111,291

518,733

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

1,013
28

648
186

12
-

438
28

268
-

2,659
-

10,609
967

23

544

-

788

4
-

63

3,961
4,251

Other income
			

1,064

1,378

12

1,254

273

2,722

19,788

		Norway2007		

2006

4.2.2 Public institutional income by geographical area												ECHO and EU institutions						4,793		• Humanitarian Aid Office of the European Commission (ECHO)				
3,301		• EU 50/50 cofinancing
448• EU DG I and VIII
533
• EU FED• EU Others
510

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

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

1,710		
23
15
238
2
1,144
9
278

1,470
77
24
18
1,351

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

33,250		
-11
5,273
2,781
238
850
141
1,554
2,193
90
5,300
3,642
8,225
2,973

40,923
475
5,350
3,536
281
156
4,536
2,196
125
5,439
744
7,016
11,068

Non-EU governments and affiliates						• Canada• Japan• Norway• Switzerland

14,445		
2,746
-4
9,491
2,212

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

Other governments and affiliates						

7		

242

Public institutional income						54,204		

61,780

Médecins Sans Frontières International Financial Report 2007

N oets of t h e fina n ci a l s tat em en ts

28

31

In thousands of euros						2007		

2006

4.2.3 Expenditure - All Countries					Program expenses by nature and funding of programs										Expenses					International staff						National staff						Operational running expenses						Medical and nutrition						Logistics and sanitation						Training and local support						Transport, freight, storage						Consultants and field support						Grants						Miscellaneous						93,532		
106,781		
19,991		
76,701		
22,455		
4,062		48,702		
2,304		24		887		92,007105,188
20,57573,291
24,471
3,837
51,588
3,366
209
853

Programs											Logistics satellites’ activities						375,439		

375,385

7,507		

6,328

				

Funding					Public institutional income						52,520		

58,988America						• Embassies - Canada						• Canadian International Development Agency (CIDA) - Canada				• Municipalities and regional council - Canada					Asia						• Embassies - Japan						• Governments - Others - Japan						ECHO and EU institutions						• Humanitarian Aid Office of the European Commission (ECHO)				
• EU 50/50 cofinancing						• EU DG I and VIII
• EU FED						• EU Others						EU Europe						• Austrian Development Agency (ADA) - Austria					• Governments - Others - Austria						• AGCD - Belgium						• Governments - Others - Belgium						• Municipalities and regional council - Belgium					• Danish Agency for Development Assistance (DANIDA) - Denmark				• Governments - Others - Denmark						• Governments - Others - France						• Municipalities and regional council - France					• Ministry of Foreign Affairs (MFA) - Germany					• Governments - other - Greece						• Embassies - Ireland						• Ireland Aid (DCI) - Ireland						• Governments - Others - Ireland						• Municipalities and regional council - Italy					• Ministry of Foreign Affairs (MAE) - Luxembourg					• Governments - Others - Luxembourg						• Embassies - Holland						2,591		
-		2,612		
-20		
-4		
-4		
-		
4,578		3,260		
448		
525
-		
345		
32,354		-		
-11		
4,113		478		681		2,781		
-		
204		
-		
850		
140		
28		
2,147		
-		90		4,309		
461		
160		

2,691
20
2,671
4
-4
8
8,748
6,515
462
1611
-80
240
39,246
454
4,183
160
714
3,421
2
222
16
156
1,910
220
125
4,228
719
310

In thousands of euros						2007		

2006

Funding

EU Europe (continued)					• Ministry of Foreign Affairs (BuZa) - Holland
1,394
4,206
• Governments - Others - Spain
2,282• Municipalities and regional council - Spain
1,247
651
• Embassies - Sweden
21
43• Swedish International Development Cooperation Agency (SIDA) - Sweden
7,551
6,108
• Forum Syd - Sweden
543
639• Embassies - UK
7
• Department for International Development (DFID) - UK
2,788
9,571
• Jersey Overseas Aid - UK95
141
• Governments - Others - UK
1041
Non EU Europe						11,319		
6,600• Ministry of Foreign Affairs (MFA) - Norway					7,695		3,585
• Norwegian Agency for Development Cooperation (NORAD) - Norway			
1,770		1,009
• Development and Cooperation Department (DDC) - Switzerland				
1,502		1,437
• Governments - Others - Switzerland						-		
225• Municipalities and regional council - Switzerland					
351		
344
Oceania						-		UN institutions						1,674		1,457
• World Health Organization (WHO)-677• World Food Programme (WFP)
15
24• High Commissioner for Refugees (HCR)					
238		
18• International Children’s Emergency Fund (UNICEF)				
2		
• Office for Project Services (OPS)						1,140		• World Aid Fund
9
• UN Others						
276		
1338
Other governments						
7		
242
			
Private and other income						330,425		
322,725

Staff information
In full-time equivalent							Expatriate staff						National staff						1,994		22,354		

2,022
24,960Field positions						24,348		

26,982

Programs relate to the aid projects undertaken by MSF and include
the direct expenses incurred in the different countries of intervention. Logistics satellites’ activities represent the indirect costs dedicated to the projects and associated with the delivery of emergency
relief supplies.
For the year 2007, 375,439 thousand euro were spent in direct connection with the projects. The activities of the logistics satellites
stood at 7,507 thousand euro.
These expenses were funded by 52,520 thousand euro coming frompublic institutional bodies, the balance being funded by unrestricted
and restricted private funds.

The difference of 1,684 thousand euro between public institutional
income as stated in the statement of financial activities and theamount mentioned above represents the funding of expenses andactivities directly undertaken at headquarters level.
Staff information is expressed in full-time equivalent. When fulltime equivalent cannot be provided, an average number of people
is taken into account.
Figures for the previous year are presented in total for comparative
purposes. They are not presented in the following pages for the different countries/regions of interventions because of the emergency
nature of MSF’s action.

Médecins Sans Frontières International Financial Report 2007

N oets of t h e fina n ci a l s tat em en ts

30

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

AngolaIn thousands of euros

2007

Expenses

Armenia

2007

Expenses

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

674
1,135
164
38
96
6
293
18
16

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

Programs

2,438

Programs

Logistics satellites’ activities

In thousands of euros

3

Funding

Logistics satellites’ activities

Bangladesh

2007

Expenses
370
650
83
372
30
22
63
10
1
1,601
58

Funding

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

33

In thousands of euros

Benin

2007

Expenses
656
568
91
218
340
6
148
73
1
2,101
31

Funding

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

171
312
31
55
29
3
35
2
-

Programs

638

Logistics satellites’ activities

4

Funding

Public institutional income

0

Public institutional income

4

Public institutional income

0

Public institutional income

205

America
Asia
ECHO and EU institutions• Humanitarian Aid Officeof the European Commission (ECHO)EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Municipalities and regional council - Spain• Department for International
Development (DFID) - UK
• Governments - Others - UK
Non EU Europe• Norwegian Agency for Development Cooperation(NORAD) - Norway• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Governments - Others - France• Embassies - Ireland• Governments - Others - Ireland• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

4

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

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

205
205
-

Private and other income

2,132
Private and other income

436

Private and other income

-

2
2
-

Private and other income-

International staff
National Staff

16
112

Field positions

128

International staff
National Staff

14
151

Field positions

165

1,655

Staff information
International staff
National Staff

956

Field positions

65

2,442

Staff information

Staff information

Staff information
International staff
National Staff

2
34

Field positions

36

Médecins Sans Frontières International Financial Report 200732

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Bolivia

In thousands of euros

2007

Expenses

Burkina Faso

In thousands of euros

2007

Expenses

Burundi35

In thousands of euros

2007

ExpensesCambodia

2007

Expenses

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

320
201
39
53
2
5
35
3
-

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

1,071
885
227
1,376
223
242
715
10
1

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

1,433
1,639
297
774
672
51
380
23
6

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

1,041
783
164
2,367
298
54
201
14
3

Programs

658

Programs

4,749

Programs

5,274

Programs

4,925

Logistics satellites’ activities

3

Funding

Logistics satellites’ activities

544

Funding

Logistics satellites’ activities

46

Funding0

Public institutional income

1,920

Public institutional income

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

-

1,920

Private and other income

661

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - France• Ministry of Foreign Affairs (MAE) - Luxembourg• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

America
Asia
ECHO and EU institutions
1,333• Humanitarian Aid Office of theEuropean Commission (ECHO)
1,333
EU Europe725• Ireland Aid (DCI) - Ireland292• Department for International Development (DFID) - UK433
• Governments - Others - UK
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

3,373

Staff information
International staff
National Staff
Field positions

8
27

185
217
-

35

Staff information
International staff
National Staff

22
226

Field positions

248

Private and other income

192

Funding

Public institutional income

2
1,516

Logistics satellites’ activities

2,058

Public institutional income

1,666

America
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Governments - Others - France
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

655
650
5
1,011
1,011
-

Private and other income

3,450

3,263

Staff information
International staff
National Staff

33
409

Field positions

442

Staff information
International staff
National Staff

25
220

Field positions

245

Médecins Sans Frontières International Financial Report 200734

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

CameroonIn thousands of euros

2007

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

715
674
177
344
124
37
328
34
3
2,437
59

2007

Public institutional income

196

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

195
195
1
1
2,300

Staff information
International staff
National Staff

14
109

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

2,456
1,814
568
1,445
361
4
1,382
35
14

Programs

8,079

Field positions

123

213

2007

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

6,010
5,432
1,581
2,684
2,965
74
6,386
110
90

Programs

25,331

Logistics satellites’ activities

Public institutional income

891

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - France• Ministry of Foreign Affairs (MFA) - Germany• Municipalities and regional council - Spain• Department for International Development (DFID) - UK
Non EU Europe
Oceania
UN institutions
Other governments

182
182
708
2
200
200
306
7,401

Staff information
International staff
National Staff

47
511

Field positions

557

968

4,419

America248• Canadian International Development Agency(CIDA) - Canada
248
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
3,568• Danish Agency for Development Assistance(DANIDA) - Denmark
1,007• Governments - Others - France
2• Ministry of Foreign Affairs (MFA) - Germany650• Ireland Aid (DCI) - Ireland249• Ministry of Foreign Affairs (MAE) - Luxembourg
1,106• Municipalities and regional council - Spain350• Swedish International Development Cooperation
Agency (SIDA) - Sweden
204• Department for International Development (DFID) - UK
Non EU Europe573• Ministry of Foreign Affairs (MFA) - Norway475• Municipalities and regional council - Switzerland
98
Oceania
UN institutions30• High Commissioner for Refugees (HCR)30
Other governments
Private and other income

2007
Chechnya /Ingushetia / Dagestan
Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

497
3,166
494
1,370
217
102
370
24
83

Programs

6,323

Logistics satellites’ activities

Funding
Public institutional income

Funding

Private and other income

Chad

37

In thousands of euros

Expenses

Expenses

Logistics satellites’ activities

Funding

Private and other income

Central African
Republic

In thousands of euros

21,879Staff information
International staff
National Staff

119
1,317

Field positions

1,437

1

Funding
Public institutional income-23

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of theEuropean Commission (ECHO)EU Europe• Department for International Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments-23

Private and other income

-23
6,348

Staff information
International staff
National Staff

12
234

Field positions

246

Médecins Sans Frontières International Financial Report 200736

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

China

In thousands of euros

2007

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

Colombia

In thousands of euros

2007

Expenses
410
304
60
615
4
16
42
5
1
1,457
6

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

2,269
2,703
542
971
114
72
714
69
28

Programs

7,483

Logistics satellites’ activities

11

Congo, Democratic
Republic of the

2007

Expenses

Public institutional income
America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - France
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

Congo, Republicof the2007

Expenses

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

9,855
11,462
2,126
7,159
2,398
186
6,329
164
186

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

890
1,119
90
456
105
9
362
14
2

Programs

39,867

Programs

3,048

Logistics satellites’ activities

Funding

39

In thousands of euros

878

Logistics satellites’ activities

13

Funding
2
2
2
1,460

Public institutional income
America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - France
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

Staff information

5
5
0
5
7,489

International staff
National Staff

955

Staff information

Field positions

63

International staff
National Staff

54
258

Field positions

312

Funding
Public institutional income
America• Canadian International Development Agency(CIDA) - Canada
Asia• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)
Other governments
Private and other income

Funding
4,892
27
27
4,021
1,093
736
223
10
1,392
567
846
809
37
-1
-1
35,852

Staff information
International staff
National Staff

224
2,163

Field positions

2,386

Public institutional income

0

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

Private and other income

3,061

Staff information
International staff
National Staff

18
172

Field positions

190

Médecins Sans Frontières International Financial Report 200738

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

EcuadorIn thousands of euros

2007

Expenses

Ethiopia

In thousands of euros

2007

Expenses

Georgia

251
161
42
171
28
16
17
2
-

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

2,470
1,868
546
879
386
70
976
59
2

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

Programs

688

Programs

7,255

Programs

Logistics satellites’ activities

2

Funding

Logistics satellites’ activities

2007

Expenses

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

117

Funding

Logistics satellites’ activities

41

In thousands of euros

Guatemala

2007

Expenses
685
593
87
764
46
5
147
1
2,328
130

Funding

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

417
531
53
434
10
15
39
19
2
1,519
8

Funding

Public institutional income

0

Public institutional income

894

Public institutional income

0

Public institutional income

97

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

404

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

Private and other income

690

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Austrian Development Agency (ADA) - Austria• Governments - Others - Austria• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Others - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Municipalities and regional council - Switzerland
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)
Other governments

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

97
97
-

Staff information
International staff
National Staff

6
22

Field positions

28

Private and other income

404
454
-11
300
165
33
21
12
3
3
6,478

Staff information
International staff
National Staff

60
670

Field positions

729

Private and other income

2,458

Private and other income

Staff information

1,430International staff
National Staff

16
186

Staff information

Field positions

202

International staff
National Staff

934

Field positions

44

Médecins Sans Frontières International Financial Report 200740

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

GuineaIn thousands of euros

2007

ExpensesHaiti

In thousands of euros

2007

Expenses

Honduras

43

In thousands of euros

2007

Expenses

India

2007

Expenses

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

1,113
817
208
813
208
46
264
9
-

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

2,131
6,324
246
2,731
579
57
511
53
7

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

186
234
40
28
6
18
17
14
1

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

2,001
1,304
367
1,445
235
23
472
64
3

Programs

3,478

Programs

12,639Programs

544

Programs

5,913

Logistics satellites’ activities

96

Funding

Logistics satellites’ activities

Funding

Public institutional income

434

Public institutional income

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

335

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

Private and other income

261

141
193
100
100
3,140

Staff information

Private and other income

International staff
National Staff

24
248

Field positions

272

Logistics satellites’ activities

2

Funding
922
649
-

91

Funding

Public institutional income

0

Public institutional income

650

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

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

340

Private and other income
649
249
249
24
9
15
-

Logistics satellites’ activities

546

Staff information
International staff
National Staff

5
36

Private and other income

Field positions

41

Staff information

340
311
216
95
5,354

International staff
National Staff

48
399

Field positions

446

11,978Staff information
International staff
National Staff

47
747

Field positions

794

Médecins Sans Frontières International Financial Report 200742

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Indonesia

In thousands of euros

2007

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

Iran

In thousands of euros

2007

Expenses
582
514
240
199
835
44
424
11
1
2,850
5

Funding

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

Iraq

2007

Expenses
217
546
47
361
18
3
88
5
1
1,286
3

Funding

Italy

2007

Expenses

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

1,368
1,697
214
5,198
235
241
884
103
18

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

Programs

9,958

Programs

Logistics satellites’ activities

45

In thousands of euros

524

Funding

Logistics satellites’ activities

9
796
189
17
1
9
96
31
1,148
0

Funding

Public institutional income

343

Public institutional income

140

Public institutional income

0

Public institutional income

0

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Municipalities and regional council - France• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

119

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

140
140
-

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

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

Private and other income

10,481

Private and other income

1,148

Private and other income

1,148

Private and other income

119
224
224
-

Staff information

Staff information
International staff
National Staff

573

Field positions

78

2,511

Staff information
International staff
National Staff

11
163

Field positions

174

Staff information

International staff
National Staff

26
222

International staff
National Staff

32

Field positions

249

Field positions

32

Médecins Sans Frontières International Financial Report 2007

44

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Ivory Coast

In thousands of euros

2007

Expenses

Kenya

In thousands of euros

2007

Expenses

Kyrgyzstan

1,569
4,154
238
2,072
331
20
579
59
19

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

3,004
3,815
620
3,537
549
293
1,121
113
6

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

Programs

9,043

Programs

13,059Programs

Logistics satellites’ activities

122

Funding
Public institutional income

Logistics satellites’ activities

92

Funding
3,038

2007

Expenses

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

Logistics satellites’ activities

47

In thousands of euros

Laos

2007

Expenses
320
150
58
244
152
48
52
6
40
1,070
31

Funding

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

240
102
31
159
4
6
36
1
-3

Programs

576

Logistics satellites’ activities

16

Funding

Public institutional income

855

Public institutional income

0

Public institutional income

0

America430• Canadian International Development Agency(CIDA) - Canada
430
Asia
ECHO and EU institutions57• Humanitarian Aid Office of the European
Commission (ECHO)57
EU Europe
1,843• AGCD - Belgium• Governments - Others - Belgium
348• Danish Agency for Development Assistance(DANIDA) - Denmark16• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development Cooperation
Agency (SIDA) - Sweden822• Department for International Development (DFID) - UK
658
Non EU Europe708• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development Cooperation(NORAD) - Norway
708
Oceania
UN institutions
Other governments-

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

855
528

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

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

Private and other income

1,101

Private and other income

592

Private and other income

International staff
National Staff

52
411

Field positions

463

6,127

Staff information
International staff
National Staff

39
1,059

Field positions

1,098

Private and other income

2
188
136
12,296

Staff information

Staff information

Staff information

International staff
National Staff

936International staff
National Staff

630

Field positions

46

Field positions

36

Médecins Sans Frontières International Financial Report 2007

46

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Liberia

In thousands of euros

2007

Expenses

MalawiIn thousands of euros

2007

Expenses

Mali

2,284
4,206
344
1,848
563
18
698
108
-

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

1,788
2,313
503
2,217
559
210
976
51
1

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

Programs

10,069Programs

8,619

Programs

Logistics satellites’ activities

245

Funding
Public institutional income

7,451

Staff information
International staff
National Staff
Field positions

308

Funding
2,863America• Canadian International Development Agency(CIDA) - Canada
Asia
ECHO and EU institutions424• Humanitarian Aid Office of the European
Commission (ECHO)
424
EU Europe
1,888• Danish Agency for Development Assistance(DANIDA) - Denmark301• Governments - Others - Denmark• Ministry of Foreign Affairs (BuZa) - Holland
150• Governments - Others - Spain
991• Swedish International Development Cooperation
Agency (SIDA) - Sweden446• Department for International Development (DFID) - UK
Non EU Europe552• Ministry of Foreign Affairs (MFA) - Norway374• Development and Cooperation Department(DDC) - Switzerland177• Municipalities and regional council - Switzerland
1
Oceania
UN institutions
Other governments
Private and other income

Logistics satellites’ activities

57
966
1,023

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

2007

Expenses

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

Logistics satellites’ activities

346
346
649
609
39
354
354
7,579

Staff information
International staff
National Staff

42
609

Field positions

652

Moldova

2007

Expenses
166
344
89
126
52
168
193
26
1,163
28

Funding
1,348

49

In thousands of euros

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

354
215
100
114
71
2
77
12
1

Programs

945

Logistics satellites’ activities

2

Funding

Public institutional income

380

Public institutional income

0

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

39
39
341

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

Private and other income

948

Private and other income

811

341
-

Staff information
International staff
National Staff

2
52

Field positions

54

Staff information
International staff
National Staff

3
25

Field positions

28

Médecins Sans Frontières International Financial Report 2007

48

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Mozambique

In thousands of euros

2007

Expenses

Myanmar/Burma

In thousands of euros

2007

Expenses

Nepal

2,240
1,975
532
999
1,057
185
1,236
73
10

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

1,602
1,818
262
4,103
135
61
830
58
-2

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

Programs

8,307

Programs

8,868

Programs

Logistics satellites’ activities

142

Funding
Public institutional income

Private and other income

72

Funding
2,652America155• Embassies - Canada• Canadian International Development Agency(CIDA) - Canada158• Municipalities and regional council - Canada-3
Asia
ECHO and EU institutions
EU Europe
1,699• Municipalities and regional council - Belgium
681• Governments - Others - France179• Embassies - Ireland27• Ireland Aid (DCI) - Ireland225• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg300• Embassies - Sweden
21• Swedish International Development Cooperation
Agency (SIDA) - Sweden216• Department for International Development (DFID) - UK
50
Non EU Europe782• Norwegian Agency for Development Cooperation(NORAD) - Norway354• Development and Cooperation Department(DDC) - Switzerland395• Municipalities and regional council - Switzerland
33
Oceania
UN institutions
15• World Food Programme (WFP)
15
Other governments

Logistics satellites’ activities

5,797

Staff information
International staff
National Staff

45
520

Field positions

565

Public institutional income

2007

Expenses

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

Logistics satellites’ activities

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Others
EU Europe
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions• High Commissioner for Refugees (HCR)• Office for Project Services  (OPS)• UN Others
Other governments

796

172
1,609
208
1,140
261
-

Private and other income

6,114

451
345
422
249

1,487
3

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

2,734
4,565
557
4,645
568
30
2,585
98
2

Programs

15,783

Logistics satellites’ activities

2

International staff
National Staff

40
1,160

Field positions

1,200

608

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

2
2
1,488

Staff information
International staff
National Staff

12
113

Field positions

125

Public institutional income
1,632
America
Asia
ECHO and EU institutions
EU Europe
1,242• Danish Agency for Development Assistance(DANIDA) - Denmark16• Governments - Others - Denmark• Governments - Others - Spain491• Municipalities and regional council - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden352• Department for International Development (DFID) - UK383
Non EU Europe391• Development and Cooperation Department(DDC) - Switzerland384• Municipalities and regional council - Switzerland
7
Oceania
UN institutions
Other governments
Private and other income

Staff information

2007

Funding

Public institutional income

Private and other income

Niger
Expenses

537
365
72
256
27
7
205
17
-

Funding
2,826

51

In thousands of euros

14,759Staff information
International staff
National Staff

69
1,209

Field positions

1,278

Médecins Sans Frontières International Financial Report 2007

50

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Nigeria

In thousands of euros

2007

Expenses

PakistanIn thousands of euros

2007

Expenses

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

1,281
1,606
362
1,056
193
7
362
22
8

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

1,148
1,185
182
563
412
7
382
27
-

Programs

4,896

Programs

3,906

Logistics satellites’ activities

108

Funding

Logistics satellites’ activities

49

Public institutional income

2

Public institutional income-46

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

22America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Municipalities and regional council - France
Non EU Europe
Oceania
UN institutions
Other governments-46

Private and other income

5,002

Staff information

Private and other income

-46
4,001

Staff information

2007

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

688
893
179
367
12
1
281
9
2,430
0

Funding
Public institutional income

0

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

Private and other income

Peru

2007

Expenses

Expenses

Logistics satellites’ activities

Funding-

Palestinian
territories

53

In thousands of euros

2,430International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programs
Logistics satellites’ activities

1,687
10

Funding
Public institutional income

600

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

600

Private and other income

Staff information

343
545
82
256
276
34
145
6
-

600
1,097

International staff
National Staff

27
292

International staff
National Staff

28
385

International staff
National Staff

18
73

Staff information

Field positions

319

Field positions

413

Field positions

91

International staff
National Staff

7
66

Field positions73

Médecins Sans Frontières International Financial Report 200752

In thousands of euros

In thousands of euros

2007
Russia (excl,
Chechnya / Ingushetia)
Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

249
1,027
279
123
36
76
203
15
-

Programs

2,007

Logistics satellites’ activities

RwandaIn thousands of euros

2007

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

1,245
13

Public institutional income

249

America
Asia
ECHO and EU institutions
EU Europe-

Private and other income

-

249
249
-

Expenses
1,456
1,233
308
1,300
485
6
519
21
2

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

4,257
3,858
1,225
3,923
1,950
54
6,463
163
-14

Programs

5,330

Programs

21,880Logistics satellites’ activities

158

Funding

Logistics satellites’ activities

264

4
70
74

Funding729

Public institutional income

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

255
255
474
474
-

Private and other income

528

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

703
1,011
1,011
-

Private and other income

3,641

1,757

Staff information

Field positions

2007

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

Public institutional income

Staff information
International staff
National Staff

Somalia0

Funding• Governments - Others - Luxembourg
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

2007

Expenses
248
559
89
245
59
9
21
14
-

Funding

Ministry of Foreign Affairs (MAE) - Luxembourg

Sierra Leone

55

In thousands of euros

International staff
National Staff

6
65

Field positions

71

1,847
-66
-66
902
81
39
80

Public institutional income
America• Canadian International Development Agency(CIDA) - Canada
Asia
ECHO and EU institutions
EU Europe• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Department for International Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments
Private and other income

International staff
National Staff

37
455

Field positions

492

479
479
696
696
20,969Staff information
International staff
National Staff
Field positions

Staff information

1,175

90
970
1,061

Médecins Sans Frontières International Financial Report 2007

N oets of t h e fina n ci a l s tat em en ts

54

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

South Africa

In thousands of euros

2007

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

Sri Lanka

In thousands of euros

2007

Expenses
641
793
276
494
116
448
176
78
3
3,027
5

Funding

Sudan

2007

Expenses

Expenses

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

10,71014,536
2,086
4,573
2,024
75
6,383
242
279

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

855
1,016
136
1,077
397
498
163
48
-

Programs

2,864

Programs

40,908Programs

4,190

Logistics satellites’ activities

18

Funding

Logistics satellites’ activities

477

Funding0

Public institutional income

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

649
489

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

Private and other income

2,882

America798• Canadian International Development Agency(CIDA) - Canada805• Municipalities and regional council - Canada
-7
Asia
-4
• Embassies - Japan-4
ECHO and EU institutions-18• Humanitarian Aid Office of the European
Commission (ECHO)-18
EU Europe
1,800• Danish Agency for Development Assistance(DANIDA) - Denmark508• Governments - Others - Denmark• Ireland Aid (DCI) - Ireland189• Embassies - Holland• Ministry of Foreign Affairs (BuZa) - Holland11• Swedish International Development Cooperation
Agency (SIDA) - Sweden
1,092• Department for International Development (DFID) - UK
Non EU Europe
2,358• Ministry of Foreign Affairs (MFA) - Norway
1,906• Norwegian Agency for Development Cooperation(NORAD) - Norway
1• Development and Cooperation Department(DDC) - Switzerland375• Municipalities and regional council - Switzerland
75
Oceania
UN institutions
Other governments-

Staff information
International staff
National Staff

14
42

Field positions

56

Staff information
International staff
National Staff

35
128

Field positions

163

Private and other income

Logistics satellites’ activities

8

Funding

Public institutional income

2,382

2007

1,541
326
191
231
156
6
399
14
-

649

Private and other income

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

Public institutional income

160
-

57

In thousands of euros

4,934

36,451

Staff information
International staff
National Staff

240
2,934

Field positions

3,174

Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions• World Health Organization (WHO)Other governments
Private and other income

320
326
326
-6
-6
3,878

Staff information
International staff
National Staff

19
206

Field positions

225

Médecins Sans Frontières International Financial Report 2007

56

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Turkmenistan

In thousands of euros

2007

Expenses

UgandaIn thousands of euros

2007

Expenses

Uzbekistan

331
225
55
61
8
3
34
5
-

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

3,212
2,359
494
2,341
497
71
708
49
22

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

Programs

723

Programs

9,753

Programs

Logistics satellites’ activities

3

Funding

Logistics satellites’ activities

124

Funding0

Public institutional income

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

Private and other income

726

America214• Canadian International Development Agency(CIDA) - Canada224• Municipalities and regional council - Canada-9
Asia
ECHO and EU institutions137• Humanitarian Aid Office of the European
Commission (ECHO)137
EU Europe
1,725• Ireland Aid (DCI) - Ireland235• Ministry of Foreign Affairs (BuZa) - Holland
1,234• Municipalities and regional council - Spain• Department for International Development (DFID) - UK
256
Non EU Europe
1,056• Ministry of Foreign Affairs (MFA) - Norway
1,015• Development and Cooperation Department(DDC) - Switzerland• Municipalities and regional council - Switzerland
42
Oceania
UN institutions
Other governments-

International staff
National Staff

8
60

Field positions

68

Private and other income

Logistics satellites’ activities

3,132

6,745

Staff information
International staff
National Staff

75
783

Field positions

858

Yemen

2007

Expenses
470
523
70
801
30
2
143
31
2,070
3

Funding

Public institutional income

Staff information

2007

Expenses

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

59

In thousands of euros

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

466
117
180
456
122
6
336
4
1
1,689
128

Funding

Public institutional income

608

Public institutional income

0

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

608

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

Private and other income

1,817

Private and other income

608
1,465

Staff information
International staff
National Staff

12
69

Field positions81

Staff information
International staff
National Staff

10
35

Field positions

44

Médecins Sans Frontières International Financial Report 200758

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

ZambiaIn thousands of euros

2007

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

Zimbabwe

In thousands of euros

2007

Expenses
755
934
135
724
73
33
237
52
-1
2,944
28

Funding

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

2,034
1,469
472
3,685
329
113
825
55
-

Programs

8,983

Logistics satellites’ activities

151

Public institutional income

994

Public institutional income

775

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

640
140
500
354

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

775

Private and other income

1,978

Staff information

Private and other income

775
8,359

Staff information

International staff
National Staff

17
140

International staff
National Staff

48
341

Field positions

157

Field positions

389

2007

Other Countries

2007

Expenses

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

2,255
535
338
457
371
91
107
61
11

Programs

4,226

Logistics satellites’ activities

Funding354-

Transversal
activities

61

In thousands of euros

16

Funding
Public institutional income

0

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

Private and other income

4,241

Staff information

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

2,607
781
374
301
273
24
503
-232
0
31

Programs

4,661

Logistics satellites’ activities

7

Funding
Public institutional income

837

America• Canadian International Development Agency(CIDA) - Canada
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Others - Luxembourg
Non EU Europe• Municipalities and regional council - Switzerland
Other governments

267

International staff
National Staff

1082

Private and other income

Field positions

92

Staff information

267
-85
-85
603
77
65
461
44
44
7
3,832

International staff
National Staff

31
66

Field positions

97

Médecins Sans Frontières International Financial Report 200760

In thousands of euros

N oets of t h e fina n ci a l s tat em en ts

Asia tsunami
disaster

2007

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

19
17
4
20
1

Programs

61

Logistics satellites’ activities

0

Funding
Public institutional income

0

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

Private and other income

61This table focuses on the Asia tsunami disaster operations,
It collates figures that are already included in the countries
affected by the tsunami (India, Indonesia, Sri Lanka andThailand),		

63

In thousands of euros

Other
information

Médecins Sans Frontières International Financial Report 2007

62

65

5 Other information
5.1 Commitments			

5.2 Staff figures						Legacies and bequests						International Departures to the field		

Unrestricted legacies and bequests are accounted for upon realization (i.e. on receipt of cash). At the end of the current year, an estimated amount of 32,084 thousand euro has not been realized and istherefore not included in the financial statements.			

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

2007		

2006		ECHO and EU institutions						UN institutions						American governments						Asian governments						EU European governments						Non EU European governments						Oceanian governments						Other governments						1,101		
182		
265		
-		
366		
-		
-		
-		

2,977			365			
526			
11			3,411			407			
-			-			

Remaining committed amount to spend					1,914		

7,698

				

Other commitments			

Guarantees given						Mortgages & collaterals given						Foreign currencies term, purchases (given)					Other off balance-sheet commitments given					3,785		
-		-		5,051		

3,775			-			135			
6,223			Off balance-sheet commitments given							8,836		

10,133

In addition, MSF participated to the establishment of the Drugs for
Neglected Diseases initiative (DNDi) with six other organizations:five public sector institutions - the Oswaldo Cruz Foundation from
Brazil, the Indian Council for Medical Research, the Kenya Medical
Research Institute , the Ministry of Health of Malaysia and France’s
Pasteur Institute - and one international research organization,
the UNDP/World Bank/WHO’s Special Programme for Research and

2006

		

In full time equivalent								International departures (total for the year)					Medical pool						Nurse and other paramedical pool						Non-medical pool						4,134		1,117		1,303		1,714		

4,6231,292		1,500		1,831		First time departures (total for the year)					1,152		

1,332

24,348		
22,354		
1,994		

26,982
24,960		
2,022		

1,649		
981
251
417

1,513
897
240
376

87		
39
26
22

95
31
33
32

Positions in the field 		

In thousands of euros						Guarantees given refer to loan agreements for 3,530 thousand euro,
to rental contracts for 225 thousand euro, and for other purposesfor 30 thousand euro. Other off balance-sheet commitments given
mainly relate to rental contracts for office buildings.

2007		

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

In full-time equivalent		Total field employees						National staff						International staff						Positions in the headquarters 		
In full-time equivalent
Total HQ employees						• Social mission• Fundraising• Management, general and administration		
Volunteers						• Social mission• Fundraising• Management, general and administration
		
NB: For volunteers in the headquarters, the average number ofpeople is taken into account when full-time equivalents cannot
be provided.		

Headquarters remunerations policies		
The gross salaries presented below are based on the policies ofthe different MSF entities. They are presented in local currency
and depend on the cost of living in the different countries
where the entities are established. (next page)

Médecins Sans Frontières International Financial Report 2007

Ot h er i n f orm at ion

64

67

5.2 Staff figures (continued)		

2007

for the position of

There are no subsequent events to report.

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

113,441
60,80371,740125,338
546,619
73,94490,207
90,839529,632
56,600132,324
9,444,000
64,131
588,000
63,900517,231
127,788
59,736
118,700
62,80746,30054,72974,29522,600General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Intl President/Sec General
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Epidemiologist

49,15833,867
29,17429,246245,351
21,20339,42921,288113,136
21,60061,284
3,756,000
27,900246,000
21,832
211,316
58,572
22,56439,50023,386
13,90021,056
29,7184,000

Donor Service Centre Staff
AssistantAdministrative Assistant
Administrative AssistantDonor Base assistantOperator
Assistant
Receptionist
Administrative AssistantDonor Service Centre Staff
Trainee - Access Campaign
Clerk
AssistantFace2Face Dialoger
Assistant
Assistant
Receptionist
HR Support Officer
Administrative AssistantWarehouse Assistant
Receptionist
Assistant Operator
Secretary
Office Cleaner

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

5.3 Subsequent events		

Médecins Sans Frontières International Financial Report 2007

Ot h er i n f orm at ion

66About this publication

EditorTory Godsal, International Finance Coordinator
together with Djamila Mili, International Finance Coordinatorand Rob Gardner, International Finance Officer

Special thanks to
All finance directors, accounting managers and otherfinance staff who contributed data and information to makeproduction of the Combined Financial Statements possible.

Graphic design
Studio Roozen, Amsterdam, The Netherlands

Printing
Drukkerij Mercurius, Wormerveer, The Netherlands