INTERNATIONAL
financialreport 2014

INTERNATIONAL financial report 2014

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

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

NOTES TO THE FINANCIAL STATEMENTS
14
17
21
25
30

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

34	Finances By Country

CONTENTS

1MSF programmes
around the world

UkraineFranceItaly

Bulgaria

Georgia
Armenia
TurkeyGreeceSyria
Lebanon
Palestine

Moroccoalgeria

Iraq
Jordan

Libya
EGYPT

MexicoMauritania

Haiti

Mali
HondurasNiger

senegalGuinea-Bissau

panamaGuineaSierra Leone

Côte
d’Ivoire

Nigeria

liberia
Colombia

Sudan

Chad

Yemen

Burkinafaso

Cameroon

CentralAfricanRepublic

Ethiopia

south
Sudan
Uganda

Kenya

Congo
Democratic
Republic of
Congo

Somalia

BurundibrazilMalawi
Bolivia
Zimbabwe

Madagascar
Mozambique

PARAGUAY

SwazilandSouth
Africa2

MSF programmes Around the World

Russian
Federation

Uzbekistan

Kyrgyzstan

Democratic People’s
Republic of Korea

Tajikistan

Iran

35 Afghanistan

50 Malawi

35 Armenia

50 Mali

36 Bangladesh

51 Mauritania

36 Burkina Faso

51 Mexico

37 Burundi

52 Mozambique

37 Cambodia

52 Myanmar

38 Cameroon

53 Niger

38 Central African
Republic

53 Nigeria

39 Chad

54 Pakistan

39 Colombia

54 Palestine

40 Côte d’Ivoire

55 Papua New
Guinea40 Democratic
people’s republicof korea

55 philippines

41 Democratic
Republic of Congo

China
Afghanistan

41 Egypt

Pakistan

42 Ethiopia
India

Bangladesh

42 Georgia

Myanmar

43 Guinea

LAOS

Cambodia

43 Guinea-bissau

Philippines

malaysia

indonesia
Papua
New Guinea

56 RussianFederation
56 senegal
57 Sierra Leone
57 South Africa
58 South Sudan
58 Sudan

44 Haiti

59 Swaziland

44 Honduras

59 Syria

45 India

60 TAJIKISTAN

45 Iran

60 Turkey

46 Iraq61 Uganda

46 italy

61 Ukraine

47 jordan

62 Uzbekistan

47 Kenya

62 Yemen

48 Kyrgyzstan

63 Zimbabwe

48 Lebanon

64 othercountries

49 liberia
49 Libya

64 Transversal
Activities Countries in yellow have a total expenditure of less than
500,000 euros and are included in ‘other countries’

MSF programmes Around the World

3

Médecins Sans Frontières

President’s Report
For the year ended 31 December 2014
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters
and exclusion from healthcare.
This report is presented along with the Financial Statements of theorganisation for the year ended 31 December 2014. These Financial
Statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note 1
to the Financial Statements.

Objectives and policies
MSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2014, some 7,000 health professionals, logistics specialists andadministrative staff of all nationalities left on field assignments tojoin over 31,000 locally hired staff working in medical programmes
in 63 countries.

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

Organisational structure
MSF is a non-profit, self-governed organisation. Founded in
Paris, France in 1971, MSF today is a worldwide movementof 24 associations, with offices all over the world.
MSF International is registered in Switzerland. The International
General Assembly (IGA) is the highest authority of MSF. It is
responsible for safeguarding MSF’s medical humanitarian mission,and providing strategic orientation to all MSF entities, and meetsannually in June.
The IGA comprises two representatives of each MSF association,
two representatives elected by the individual members of MSF
International, and the International President.
The International Board acts on behalf of and is accountable
to the IGA. It is made up of representatives of MSF’s operational
directorates as well as a group elected by the IGA, and is chairedby the International President. The International Board preparesand presents the international combined Financial Statements
to the IGA for approval.

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

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

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

4

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

INTERNATIONAL financial report 2014
The Year in Review
In 2014, the largest Ebola outbreak in history struck West Africa, the numberof displaced people in the world exceeded 50 million and the war in Syria
entered its fourth year.
Médecins Sans Frontières (MSF) deployed teams to work in simultaneous
emergency situations across the globe, from Liberia to South Sudan, from
Ukraine to Iraq. The common thread this year was one of abandonment: thesheer number of Ebola sufferers meant that at the height of the epidemic,
many were left to die on their own, stripped of their dignity; in conflict zones
the elderly, the disabled and the sick were often unable to escape to safety;
and as high-income countries turned their attention ever inward, people indesperate need found themselves largely forgotten.
Fighting Ebola in West Africa
When the Ebola outbreak was officially declared on 22 March 2014 in
Guinea, no one could have foreseen the extent of the suffering that would
ensue. By the end of the year, the disease had claimed almost 8,000 lives inWest Africa, including those of 13 MSF employees.
MSF and Ministry of Health staff were faced with the probability that at least
50 per cent of their patients would die from the disease, and that there wasno treatment available. They worked daily with the fear of contracting Ebola
themselves. As the number of cases grew, the time available to spend with eachpatient became increasingly limited and sometimes there were not enough staff
members to safely care for the sick. Impossible compromises had to be made,such as turning people away at the gates. An MSF anthropologist in Liberia,
Pierre Trbovic, told of turning away a father who had brought his sick daughterin the boot of his car: “He was an educated man, and he pleaded with me totake his teenage daughter, saying that whilst he knew we couldn’t save herlife, at least we could save the rest of his family from her.” People died alone, in
the rain, at the side of the road, in front of the Ebola centre’s gates. The horrorthat those living and working in West Africa have been through in the last year
cannot be adequately put into words.
The cross-border geographical spread of this Ebola epidemic had never been
seen before, and as the previous outbreaks had been much smaller, thenumber of people with experience of dealing with the disease was limited.
The main problem, though, was that there was simply not enough political
will to combat the disease. It wasn’t until 8 August – months too late – that
the World Health Organization (WHO) at last declared the outbreak “a publichealth emergency of international concern” and that funding and manpower
were unlocked. However, the aid provided was still insufficient and on
2 September, MSF appealed to the UN member states in New York for more
help, including the deployment of civilian and military assets with expertisein biohazard containment.

A large number of Syrian refugees have also travelled to Iraq, which itself
experienced an upsurge in violence as the conflict between the Iraqi army
and armed opposition groups intensified. Over the course of the year nearly
two million people left their homes in search of safety. Shelling, air strikes
and fighting prevented humanitarian organisations from accessing people
desperately in need of medical supplies, food and water.
At least half the people boarding unseaworthy boats bound for Europe aretrying to escape conflict zones, and are searching for protection and a better
life. As safe channels become scarcer and land borders are sealed, asylum
seekers, migrants and refugees have little option but to take to the sea. It isestimated that at least 3,500 people drowned close to European shores in
2014, many of them from Syria, Eritrea or sub-Saharan Africa. MSF has beenworking with asylum seekers, migrants and refugees in countries such as
Greece, Bulgaria, Italy, Serbia and Egypt, providing medical consultations andpsychosocial support, and distributing relief kits.
Lack of respect for the medical mission
Once again this year we have had to consider the question of what to do when
MSF employees, healthcare facilities and patients are threatened or attacked. In
the Central African Republic (CAR), 19 people, including three Central African MSF
staff members, were killed in April during an armed robbery in the grounds of an
MSF hospital in Boguila. MSF doubled its medical assistance in CAR in 2014 andstarted running additional projects for Central African refugees in neighbouring
countries. However, staff and patient safety in CAR has remained an issue. On
several occasions armed groups entered hospitals and MSF staff had to physicallyprotect patients, shielding them from attack.
This lack of respect for the medical mission was not limited to CAR. In South
Sudan, for example, patients were shot in their beds, wards were burned to theground, medical equipment was looted, and, in one case, an entire hospital – inLeer – was completely destroyed. It will take months or even years to rebuild
what took only hours to destroy. Hundreds of thousands of people are effectively
being denied lifesaving assistance by acts such as these.
Our Congolese colleague, Chantal, was reunited with her family this year after
being abducted by an armed group in July 2013, but Philippe, Richard andRomy are still missing and our thoughts go out to their families and friends.
Supporting hospitals in Palestine and Ukraine
When the conflict reignited between Israel and Palestine in mid-2014, MSF
supported Al Shifa hospital with a full surgical team and emergency medical
equipment, and made donations from its emergency stocks to the central
pharmacy. Normally teams work on a fly in/fly out basis but a rise in thenumber of casualties led MSF to establish an emergency surgical team in Gaza
between July and September to perform lifesaving operations. A permanent
reconstructive surgery team was present until December.

Although MSF has learned a lot about the way Ebola behaves inside the body,much remains unknown about the virus. Before this outbreak it had neverbeen considered a priority for research by big pharmaceutical companies
as it was perceived as affecting only a limited number of economicallydisadvantaged patients in short-lived outbreaks in remote locations in Africa.
In August, MSF made the decision to partner with research institutions,
the WHO, ministries of health and pharmaceutical companies to trial
experimental treatments and vaccines during the outbreak. The first trial
began at MSF’s centre in Guéckédou in Guinea on 17 December.

Conflict also affected Europe this year, as the political protests that started in
Ukraine in late 2013 gained momentum, leading to violent clashes between
police and protestors, the removal of the president from power, and, in
May, fighting between armed separatist groups and Ukrainian government
forces. Medical supply lines were severely disrupted or cut completely, andhealth facilities’ budgets were soon exhausted. As the conflict spread andintensified, MSF dramatically increased its support, and by the end of theyear had provided enough supplies to treat more than 13,000 wounded
patients in hospitals on both sides of the frontline.

A practical plan to sustain research and development for vaccines, treatments
and diagnostic tools must be developed. The events of the past year haveshown how the world is failing vulnerable people in developing countries,
many of whom who will never have the money to buy the medicines theyneed. Effective research and development that is not driven by economic
gain will be key to protecting people in remote areas from resurgences andfuture outbreaks of Ebola and other deadly diseases.

Tackling malaria, tuberculosis and HIV
In addition to responding to emergencies this year, MSF teams continued totackle diseases such as tuberculosis and HIV/AIDS in a number of countries,
including Uzbekistan, South Africa, Cambodia and India. When cholera
cases in Haiti spiked in October, MSF set up treatment centres, distributed
disinfection kits and implemented awareness and education activities. In
Niger, in collaboration with other organisations, teams worked to reduce
under-five mortality, with a particular focus on children with severe
malnutrition and malaria. Our programmes also looked at ways of improving
treatment protocols and models of care, for example by supporting
community adherence clubs and expanding viral load testing. From treatingkala azar in South Sudan to providing comprehensive care for victims ofsexual violence in Honduras, MSF worked in some of the most challenging
environments around the world in 2014.

Late in 2014, the number of Ebola cases began to decline but the epidemic
is not yet behind us. An outbreak is not over until there are zero cases in aregion for a period of 42 days.
The conflicts in Syria and Iraq
Another major challenge for MSF this year was gaining access to people inneed of medical care. Due to bureaucratic, political or security issues – or a
combination of all three – in countries such as Libya, Nigeria, Sudan, Mali
and Myanmar, we were forced to reduce or even in some cases end ourprogrammes. As a consequence, we are now re-evaluating how we workin some contexts. Syria is a good case in point. On 2 January, five MSF staff
members were taken hostage by ISIS (since renamed the Islamic State (IS)) in
northern Syria, despite agreements with local commanders that we would beallowed to work unhindered. Three staff members were released in April and afurther two in May. The abduction led to MSF withdrawing from IS-controlledareas, and although local commanders have requested our return, we are unable
to do so without guarantees from the leaders that our teams will not be harmed.
Furthermore, we still do not have the government’s permission to work in theareas that it controls, and we struggle to provide substantial direct medical
support to civilians countrywide. Nevertheless, MSF still runs some healthfacilities in the country and supports networks of dedicated Syrian medical staff
who often work in extremely hazardous conditions. This support, while valuable,
is only possible in a few locations and falls far short of meeting the massive
needs that medical teams inside Syria face.
Millions of people have fled the conflict in Syria, many going to Jordan andLebanon where MSF has projects which treat the war-wounded and try torelieve some of the pressure on the host communities and infrastructure.

Looking forward
The Ebola crisis highlighted global failures in the humanitarian aid and healthsystems, which had been present for years but had never before been so evident.
What struck MSF most strongly this year, however, were the lack of global
leadership and the reticence of those in power to engage in the Ebola response.
We were vocal about this, but ultimately MSF is a patient-focused organisationand our attention remains primarily on those in need of medical care and not
on overhauling global systems. MSF concentrates on individuals and we areconstantly striving to provide assistance to those who need it most. Our role is tosave patients’ lives, today, and we respond to crises with that at the forefront ofour minds. We could not work in this way without our supporters and our teams
around the world. We want to take this opportunity to thank you all.

Dr Joanne Liu
International President

Jérôme Oberreit
Secretary General

President’s Report5Médecins Sans Frontières

TREASURER’S REPORTcOMBINEd AccOuNTS 2014

Programme ExpendituremSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the audited
Financial Statements of the 21 main offices worldwide (Australia,
Austria, Belgium, Brazil, Canada, denmark, France, Germany, Greece,holland, hong kong, Italy, Japan, luxembourg, Norway, South Africa,
Spain, Sweden, Switzerland, the united kingdom and the unitedStates), together with the Financial Statements of the offices inArgentina, the Czech Republic, Republic of korea and Ireland),satellite organisations (mSF Supply, mSF logistique, Epicentre,
Fondation mSF, Etat d’urgence Production, mSF Assistance, SCI mSF,
SCI Sabin, Fondation mSF Belgique, Ärzte Ohne Grenzen Foundationand mSF Enterprises limited) and mSF International. The combined
Financial Statements provide a view of mSF’s work internationally andare a means of transparency and accountability.

Countries where we ran programmes with spending over 10 million
euros in 2014 or 2013 are listed below.

INcOME2014 saw an increase in income for mSF compared with 2013. Total incoming
resources of 1.28 billion euros for 2014 were 272 million euros more than in
2013. 2014’s higher income was due mainly to the increased private income
received. more than 5.7 million individual donors and private funders provided
89% of mSF’s income in 2014.

ExpENdITuRE
Total expenditure in 2014 was 1.07 billion euros, an increase of 114 million
euros over 2013. This expenditure can be broken down into two maincategories: social mission and other expenses. The table below breaks
down these categories still further.
In millions of e

2014

2013

South Sudan

83

51

Democratic Republic of Congo

70

78

Central African Republic

53

26

Haiti

35

33

Sierra Leone

26

7

Afghanistan

25

19

Niger

23

24

Liberia23–

Ethiopia

21

12

Iraq

20

20

Chad

20

20

Guinea19

6

Pakistan

18

14

Kenya

17

17

Syria

17

30

Lebanon16

6

Myanmar

14

16

Zimbabwe

14

20

2014

2013

Sudan

12

17

Programmes

699

615

India

10

9

Headquarters programme support

114

109

Philippines

7

16

Témoignage / awareness - raising

31

30

Somalia–

21

Other humanitarian activities

14

9

Other countries with spending
under 10 million euros

156

162

858

764

Total

699

615

Total social mission

Fundraising

147

132

Management and generaladministration

60

57

Extraordinary expenses &Income tax

10

Total other expenses

208

189

1,066

953

Total

The result of the above is that, in 2014 80% of MSF’s total expenditure
was spent on social mission and 20% on other expenses (2013 80% and
20% respectively.)

6

In millions of e

TREASURER’S REPORT

Those countries listed separately above accounted for 76% of MSF’s
2014 programme expenditure (2013: 74%).

Result for the year and reserves policy
The result for 2014, after adjusting for exchange gains/losses, shows a surplusof 224 million euros (surplus 48 million euros for 2013). MSF has a reserves
policy, at an international level, of holding a minimum of three months anda maximum of twelve months of total expenditure as retained earnings.
The level of reserves as at 31 December 2014 equates to approximately
9.8 months (7.9 months for 2013) of the year’s activity (see Note 2.14).

Bret EngelkemierInternational TreasurerINTERNATIONAL financial report 2014

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

KPMG SA
Audit Western Switzerland
111, rue de Lyon
1203 Geneva

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

We have audited the combined financial statements of Médecins Sans Frontières International, on pages 9 to 64, which
comprise the statement of financial position as at December 31, 2014, and the statement of financial activities, statement ofcash flows and statement of changes in retained earnings and equities for the year then ended, and a summary of significant
accounting policies and other explanatory information. The combined financial statements have been prepared by theInternational Board of Médecins Sans Frontières International based on the accounting policies set out in the notes to the
combined financial statements.
International Board’s Responsibility for the Combined Financial Statements
The International Board is responsible for the preparation of these combined financial statements in accordance with theaccounting policies set out in Note 1 to the combined financial statements, and for such internal control as the International
Board deternimes is necessary to enable the preparation of combined financial statements that are free from material
misstatement, whether due to fraud or error.
Joint Auditors’ Responsibility
Our responsibility is to express an opinion on these combined financial statements based on our audit. We conducted
our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether the combined financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks ofmaterial misstatement of the combined financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation of the combined financial statements in order todesign audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by the International Board, as well as evaluating the overall
presentation of the combined financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the combined financial statements of Médecins Sans Frontières International for the year ended December
31, 2014 are prepared, in all material respects, in accordance with the accounting policies set out in Note 1 to the combined
financial statements.
Basis of Accounting
Without modifying our opinion, the combined financial statements are prepared in accordance with a special purpose
framework as set out in Note 1 to the combined financial statements and, therefore, may not be suitable for anotherpurpose. Our opinion is not qualified in respect of this matter.
Ernst & Young SA

Mark Hawkins
Geneva, 21 May 2015

Thomas Madoery

KPMG SA

Pierre Henri Pingeon
Licensed Audit Expert

Olivier de Luca

Auditors’ Report7© John Moore/Getty Images

An MSF worker carrying a child suspected of having Ebola in the Ebola Management Centre in Paynesville, Liberia.

Combined
Financialstatements
for the year ended 31 December 2014

INTERNATIONAL financial report 2014

Statement of financial position
In thousands of e

Notes

2014

2013

Intangible assets

2.1

8,519

7,308

Property, plant and equipment

2.2

58,02538,750Financial assets

2.3

21,713

15,67388,257

61,732

Non-current assets

Inventories

2.4

32,38927,306

Grants receivable

2.5

18,01818,374Contributions receivable

2.6

28,17820,874

Other receivables

2.7

16,68010,873

Other assets

2.8

10,925

9,922

Cash and cash equivalents

2.9

857,824

616,276

964,014703,625

1,052,271

765,357

3,168

3,149

Unrestricted funds

851,649

627,675

Other retained earnings and equities

24,486

3,393

Current assets
AssetsPermanently restricted funds

Retained earnings and equities

2.14

879,302634,217

Provisions

2.10

9,318

6,306

Financial debts

2.11

6,862

635

Accounts payable and accrued expenses

2.12

99,01780,347

Deferred income

2.13

56,95543,809Overdrafts

817

43

Liabilities

172,969

131,140

1,052,271

765,357

Liabilities and retained earnings

Combined Financial statements9Médecins Sans Frontières

Statement of financial activities
In thousands of e

Notes

Restricted

2014

2013

Individuals

3.1.1 / 4.2.1

926,050

58,733

984,783

787,194

Private institutions

3.1.1 / 4.2.1

64,317

92,594

156,910

112,513990,367

151,326

1,141,693

899,707

Private income

Public institutional income

3.1.2 / 4.2.2

3,245

111,414

114,659

92,968Other income

3.1.3 / 4.2.1

23,026962

23,98815,861

1,016,638

263,7021,280,340

1,008,536

IncomeProgrammes

3.2.2 / 4.2.3

452,176

246,897

699,074

615,362

Headquarters programme support

3.2.3

101,605

12,316113,921108,807

Témoignage / awareness - raising

3.2.4

30,082981

31,06330,243

Other humanitarian activities

3.2.5

14,0880

14,0889,329

597,951

260,194

858,145763,741

Social mission

Fundraising

3.2.6

145,908

1,279

147,186

131,646

Management and general administration

3.2.7

59,0491,155

60,204

57,101

39

327

366

0

187

0

187

12

Other expenses

205,182

2,761

208,943

188,759

Expenditure803,133

262,955

1,066,088

952,500

10,419

-765

9,654

-7,907

223,924-19

223,906

48,128Extraordinary expenses
Income tax

Net exchange gains / losses
unrealised and realised
Surplus / deficit

10

Unrestricted

Combined Financial statements

3.2.8

3.2.9

INTERNATIONAL financial report 2014

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

2014

2013

1,141,693

899,70719

312

Change in receivables from private donors-5,462738

Change in deferred income on private grants

3,932

4,893

Change in unspent donor - designated / restricted funds

5,825

21,545

1,146,007

927,195

114,659

92,968Change in public institutional assets

4,917-7,926

Change in public institutional liabilities-1,9408,087

117,637

93,12923,98815,861Social mission expenditure-858,145-763,741

Other expenses-207,943-188,759--

Depreciation, amortisation, provisions

9,850

6,886

Write - off of non - current assets

1,925

10,874--

Investment subsidies as income-1,762-64

Net exchange gains and losses
Gains / losses resulting from financial assets and debts

9,654-7,907

Change in other receivables and current assets-11,886

6,422

Change in other current liabilities

14,843

5,968-1,019,476-914,460

244,168

105,864

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

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

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

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

Proceeds on disposals of non-currents assets

Variation in working capital requirements

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

Combined Financial statements

11

Médecins Sans Frontières

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

2014

2013

-33,753-21,971

1,762

64

-40

220

-32,032-21,686

-19

-312

6,254

-5,90250

120

Net cash provided by / used for financing activities ( C )6,285-6,094

Effect of foreign exchange rate fluctuations

22,369-13,243

Effect of exchange rate fluctuations ( D )22,369-13,243

Investments in non - current assets
Proceeds on disposals of non-currents assets
Investment subsidies as income
Change in investment subsidies liabilities
Net cash used for investing activities ( B )CASH FLOWS FROM FINANCING ACTIVITIESPermanently restricted contributions and income
Change in financial debts
Change in capital-16

Effect of changes in accounting principles and structure (E)Change in cash and equivalents ( A+B+C+D+E )240,775

64,840Opening cash and equivalents ( F )616,233

551,393

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

857,007616,233

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

Notes

2013

Surplus /Deficit

Permanently restricted funds

2.14

3,149

-19

–

–

Unrestricted funds

2.14

627,675

223,924–

Retained earnings

630,824

223,906

Capital for foundations

1,894

Impact of exchange rate on
historical value
Other retained earnings
and equities
Retained earnings
and equities

12

Impact ofexchange rate
Assetson historicalrevaluation
value

Change insubscribed
capitalCombined Financial statements

Othermovements

2014

–

37

3,168

-107

–

156

851,649

–

-107

–

194

854,817

–

50

–

–

–

1,944

1,499

–

–

–

21,043–22,542

3,393

–

50

–

21,043–24,486634,217

223,906

50-107

21,043

194

879,302© Jeroen Oerlemans/MSF

On the paediatric ward of Baraka hospital, South Kivu, Democratic Republic of Congo.

NOTES TO THE
FINANCIALSTATEMENTS

Médecins Sans Frontières

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

1.1 Basis of presentation

These combined financial statements have been prepared in accordancewith MSF accounting policies, a summary of which is presented in thisNote 1. To the extent feasible for a non-profit and non-governmentalorganisation like MSF, accounting principles are initially based on the IFRS
as adopted by the International Accounting Standards Board (IASB).

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

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 aggregated equity
capital and other equity of the combined entities. Investments between
combined entities are eliminated against equity.
These combined financial statements have been prepared in accordancewith MSF accounting policies, a summary of which is presented in
Note 1. To the extent feasible for a non-profit and non-governmentalorganisation like MSF, accounting principles are initially based on the IFRS
as adopted by the International Accounting Standards Board (IASB).

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

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

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

Closing rate

Closing rate

Average rate

Average rate

2014

2013

2014

2013

ARS

10.27

8.98

10.38

8.97

AUD

1.48

1.54

1.47

1.38

BRL

3.22

3.26

3.12

2.87

CAD

1.41

1.47

1.47

1.37

CHF

1.20

1.23

1.21

1.23

CZK

27.74

27.43

27.54

25.98

DKK

7.45

7.46

7.45

7.46

EUR

1.00

1.00

1.00

1.00

GBP

0.78

0.83

0.81

0.85

HKD

9.42

10.69

10.30

10.30

INR

76.72

85.37

81.04

77.93

– Statement of Financial Activities

JPY

145.23144.72140.31129.66– Statement of Cash Flows

KRW

1324.801450.931398.141453.91

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

14

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

– Statement of Changes in Retained Earnings and Equities

NOK

9.04

8.36

8.35

7.81

– Notes to the Financial Statements.

SEK

9.39

8.86

9.10

8.65

USD

1.21

1.38

1.33

1.33

ZAR

14.04

14.57

14.40

12.83

Notes – Significant accounting policies

INTERNATIONAL financial report 2014

1.3 CHANGE IN ACCOUNTING POLICIES

1.8 CASH AND cash EQUIVALENTS

The 2014 Financial Statements do not contain any changes inaccounting policies compared with 2013.

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

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

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

1.10 FINANCIAL DEBTS, ACCOUNTS PAYABLE
AND ACCRUED EXPENSES
Financial debts are recorded at fair value. Trade accounts payable tosuppliers are recorded on an invoice basis when the invoices are received
by the time of preparation of the financial statements, or valued atbest estimate if no invoice is received later. Staff costs and litigationin the field are recorded on the cash basis when there is insufficient
information available to evaluate the amount of any financial impact
at year-end. Accruals for paid vacation of local field staff have beenrecorded only by some operational offices as at 31 December 2014,
as complete information was not available at year-end. Grants payable
and other debts are accounted for at their fair value.

1.11 DEFERRED INCOME

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

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

1.6 INVENTORIES

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

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

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

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

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

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

Notes – Significant accounting policies

15

Médecins Sans Frontières

1.13 INCOME

1.15 FINANCIAL RISK MANAGEMENT

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

Foreign currency risk

Restrictions

MSF prioritises the security of its cash and cash equivalents. Investments
are generally held in liquid securities, and in banks of high credit rating.
The receivables are mostly from governments with high credit rating,where credit risk is low. Other positions are not material, or are coveredby provisions. Investments are allowed only in liquid securities and onlywith counterparties that have a high credit rating. At year-end, there wereno significant concentrations of credit risk.

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

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

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

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

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

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

16

Notes – Significant accounting policies

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

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

Credit risk

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

1.16 EMPLOYEE BENEFITSThe nature of pension plans for headquarters and international
employees depends on the normal custom for the contracting countryof the employee. Pension obligations are usually covered by a defined
contribution plan with an independent organisation. Contributions
to a defined contribution plan are recognised as an expense in theStatement of Financial Activities in the year in which they are incurred.

INTERNATIONAL financial report 2014

2 Notes to the Statement of financial position
2.1 Intangible assets
2013

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets – gross value

23,512

3,872

-922

114

82

26,658Depreciation-16,204-1,911

51

-44

-32

-18,139

Intangible assets

7,308

1,961

-870

71

49

8,519

Other
movements

Mainly consisting of software and licences.

2.2 Property, plant and equipment

Other
movements

In thousands of e

2014

2013

Additions

Disposals

Foreignexchange
gain / loss

Land

8,400

7,118

-837

30

0

14,712

Buildings

30,957

13,401-3,696

133-113

40,682

Fixtures11,476863-1,467158-12

11,019Furniture

6,333

660

-294

114

-2

6,810

Computers

13,313

1,494-1,626124-10

13,294

Machinery and equipment

7,467

318

-224

84

9

7,655

Other tangible assets

2,318

1,921

-715

-12

0

3,512

Property, plant andequipment – gross value

80,26425,775-8,858631-129

97,684

Depreciation-41,514-5,595

7,804

-373

18

-39,659

Property, plantand equipment

38,75020,181-1,055259-110

58,025Mainly consisting of the head offices of some entities.

In thousands of e

2014

Finance leases
At 31 December 2014, the net value of capitalised leased assets stands at 3,435 thousand euros, and of capitalised lease obligations at
6,804 thousand euros (2013: 299 thousand and 602 thousand euros, respectively). The total reimbursments for the current year amountto 12 thousand euros, and the rent expenses to 13 thousand euros (2013: 343 thousand and 365 thousand euros, respectively).

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

In thousands of e

Gross value

Provision

2014

2013

13

0

13

0

Long - term investments

18,6630

18,663

12,606

Other financial assets

3,037

0

3,037

3,067

Financial assets

21,7130

21,713

15,673< 1 year> 1 year and< 5 years> 5 years

2014

1,403

2,449

17,86021,713Loans

In thousands of e

Their breakdown by maturity date is as follows:

Financial assets

NOTES – Statement of Financial Position17

Médecins Sans Frontières

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

2.5 Grants receivable

In thousands of e

Gross value

Provision

2014

2013

32,282-684

31,597

26,493

818

-27

791

813

33,100-711

32,38927,306In thousands of e

Gross value

Provision

2014

2013

Grants receivable from private donors

2,803

0

2,803

1,994

Grants receivable from public institutions

15,836-621

15,215

16,380ECHO and EU institutions

7,619

-621

6,998

9,358

EU European governments

2,123

–

2,123

1,509

649

–

649

244

5,380

–

5,380

5,218

65

–

65

50

18,639-621

18,01818,374

Non - EU European governments
Other governments
UN institutions
Grants receivable
All of these grants are expected to be received within the following year.

2.6 Contributions receivable
At 31 December 2014, the outstanding commitment represents 28,178 thousand euros (2013: 20,874 thousand euros)
and is expected to be received within the following year.

2.7 Other receivables
Other receivables mainly relate to services provided and goods sold to other organisations. At 31 December 2014, the outstanding
commitment amounts to 16,680 thousand euros (2013: 10,873 thousand euros) and is expected to be received within the following year.

2.8 Other assets
Other assets of 10,925 thousand euros (2013: 9,922 thousand euros) include mainly prepaid expenses.
Their breakdown by maturity date is as follows:
In thousands of e

Other assets< 1 year> 1 year and< 5 years> 5 years

2014

10,92500

10,925

2.9 Cash and cash equivalents
2014

2013

Short - term deposits

333,395

273,052

Cash at headquarters

490,100

300,851

Cash in the field

34,33042,373857,824

616,276

Cash and cash equivalents

18

In thousands of e

NOTES – Statement of Financial Position

INTERNATIONAL financial report 20142.10 Provisions
The following table shows the changes in provisions over the year:

Provisions

2013

Additional
provisions

6,306

5,426

Amounts used

Unusedamounts
reversed

Foreignexchange
gain / loss

Other
movements-2,040

-428

55

0

In thousands of e

2014
9,318

357 thousand euros of the provisions come from tax assessments received relating to remuneration of international staff (2013: 852 thousand euros).
Provision from staff retirement plans amount to 2,167 thousand euros (2013: 2,079 thousand euros). Provisions for closure of projects already plannedat year-end amount to 1,723 thousand euros (2013: 634 thousand euros). The remaining 5,071 thousand euros of provisions cover various risks forwhich MSF has a constructive obligation (2013: 3,375 thousand euros).

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

In thousands of e

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

2014

2013

Borrowings and loans

59

0

0

58

33

Capitalised lease obligation

515

2,361

3,928

6,804

602

Financial debts

574

2,361

3,928

6,862

635

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

In thousands of e

2014

2013

Accounts payable and accruals

46,95539,854

Employee benefits

30,041

24,408

Accrued taxes

6,484

5,764

731

240

Private grants payable

2,121

134

Other liabilities

12,684

9,947

Accounts payable and accrued expenses

99,01780,347

Public institutional grants payable

The breakdown by maturity date is as follows:
Accounts payable and accrued expenses

2.13 Deferred income

In thousands of e

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

2014

97,6081,408

099,017In thousands of e

2014

2013

Unspent donor - designated / restricted funds

35,164

27,677

Deferred income on private grants

11,777

7,622

Deferred income on public institutional grants

7,487

5,727

Gross value of investment subsidies

1,849

1,889

679

894

56,95543,809Other deferred income
Deferred income

NOTES – Statement of Financial Position19

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

Deferred income

In thousands of e

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

2014

53,1463,809

056,955The cumulative unspent donor-designated funds will be strictly spent in accordance withthe donors’ desire (e.g. specific countries or types of interventions) as the need arises.
The following schedule shows their year - end position:

Spentin 2014

Foreignexchange
gain / loss

Other
movements

In thousands of e

2013

Raisedin 2014Afghanistan

–

110

–

–

–

110

Algeria

19

–

–

–

–

19

Angola

5

–

–

–

–

5

Bangladesh

10

6

-10

1

–

6

Central African Republic

1

4

-1

–

–

4

Haiti

6

–

-6

–

–

–

Indonesia

–

232

–

–

–

232

Iran

63

–

-5

–

–

58

Jordan

30

–

-31

1

–

–

Lebanon

79

–

-79

–

–

–

Liberia

–

1,836

–

64

–

1,900

Myanmar/Burma

1

–

-1

–

–

–

Pakistan

2

–

-1

–

–

1

Peru

34

34

-34

–

–

34

Philippines

15,378-965-11,486

378

-537

2,769

Sierra Leone

–

4,214

–

117

–

4,331

South Africa

610

2

–

-35

–

577

Sudan

3

–

–

–

–

3

Sudan, South

2

1

-3

–

–

1

Syria

3,496

–

-3,424

3-75–

Other countries or restrictions

7,938

18,971-3,541

1,718

28

25,11327,67724,445-18,620

2,246

-584

35,164

Unspent donor - designated  / restricted funds

2014

Other countries or restrictions are either not country-specific, or represent the countries for which restricted funds of fewer than one thousand euros
remain unspent. They mainly include: 5,719 thousand euros (4,492 thousand for 2013) of Charitable Gift Annuity Trusts in MSF USA. A Charitable
Gift Annuity Trust is a type of donation that is restricted in time by the donor and thus treated as deferred income. The donation will be recognised asincome in MSF accounts upon maturity of the trust.
17,444 thousand euros unspent for the Ebola emergency but not yet allocated to any specific country. Amounts allocated to specific countries areincluded in their corresponding line.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. At 31 December 2014, the available portion(excluding permanently restricted funds and capital for foundations) represents 9.8 months of activity (2013: 7.9 months). The purpose of maintaining
retained earnings is to meet the following needs:– working capital needs over the course of the year, as fundraising traditionally has seasonal peaks while expenditure is relatively constant;– speedy operational response to humanitarian needs that will be funded by forthcoming public fundraising campaigns and/or by public institutional funding;– future major humanitarian emergencies for which sufficient funding cannot be obtained;– the sustainability of long-term programmes (e.g. antiretroviral treatment programmes); or– a sudden drop in private and / or public institutional funding that cannot be matched in the short term by a reduction in expenditure.

20

NOTES – Statement of Financial Position

INTERNATIONAL financial report 2014

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

Income from individuals includes:

2014

2013

Donations

857,057

679,289

Legacies and bequests

127,532

107,719194

185

984,783

787,194

Membership fees
Income from individuals

In thousands of e

Income from private institutions comes from the following sources:

2014

2013

Companies

62,78047,272Trusts and foundations

58,37737,307

Lottery and special events

29,49823,404

482

820

5,774

3,711

156,910

112,513

Joint appeals
Other private institutions
Income from private institutions

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

In thousands of e

2014

2013

ECHO and EU institutions

38,912

30,622

EU governments

40,11335,920Non-EU European governments

16,963

14,713

American governments

8,935

3,760

Other governments or public institutionss

9,434

7,911

303

41

114,659

92,968UN institutions
Public institutional income

3.1.3 Other income

In thousands of e

2014

2013

4,257

5,642

452

866

Equipment and services sold to other organisations

10,752

3,359

Other revenues

8,527

5,995

Other income

23,98815,861

Interest / investment income
Merchandising

3.1.4 LEGACIES AND BEQUESTS
The total value of legacies and bequests expected at year-end but not yet received is 41,923 thousand euros (52,936 thousand for 2013), plus
5,446 thousand euros pending acceptance (6,141 thousand for 2013). As described in Note 1.13, the accounting policy of the organisation isthat unrestricted legacies and bequests are not recognised as income in the Statement of Financial Activities until realised in cash.

NOTES – Statement of Financial Activities

21

Médecins Sans Frontières

3.1.5 IN-KIND DONATIONS AND SERVICES
The total value of the goods received in 2014 is approximately 7,659 thousand euros: 5,285 thousand euros received in the field and 2,374 thousand
euros received at headquarters (2013: 7,024 thousand and 2,272 thousand, respectively). The majority of the donations received in the field relate
to drugs and medical equipment and, at headquarters, to consultancies and travel miles. As described in Note 1.13, the accounting policy of theorganisation is that in-kind donations and services are not recognised as income in the Statement of Financial Activities.

3.2 Expenditure
3.2.1 Functional Expenses
Social mission
Programmes

Témoignage /awarenessraising

Other
humanitarian
activities

Personnel costs

354,207

83,122

16,661

541

454,530

Travel and transportation

114,316

7,627

1,120

2,725

125,788

Medical and nutrition

124,618

320

–

5,073

130,011Nature of expenses

Total social
mission

Logistics and sanitation

46,848

449

2

1,299

48,598

Professional services

4,337

4,806

2,431

34

11,609Communications

10,342

1,373

2,087

23

13,825

Publications

–

356

2,707

128

3,191

Promotional expenses

–

1,068

2,736

–

3,804

29,293

10,6432,629

246

42,811

947

344

17

1

1,308

3,146

187

44

4,017

7,394

–

345

–

–

345

831

156

15

–

1,001

Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
Depreciation

–

3,847

637

7

4,491

Others

10,190

-723

-22

-5

9,439

Total

699,074

113,92131,06314,088858,145

Other expenses

SOCIAL MISSION AND
OTHER EXPENSES TOTAL
2014
2013

Fundraising

Management
and generaladministration

Extraordinary
expenses

Income tax

Total otherexpenses

Personnel costs

29,59938,736––

68,335522,865

484,456

Travel and transportation

1,922

2,475

–

–

4,396

130,184

107,709

143

891

–

–

1,034

131,045

111,473Nature of expenses

Medical and nutrition
Logistics and sanitation

1

3

–

–

4

48,60240,539Professional services

24,074

4,837

–

–

28,911

40,52034,660Communications

16,266996––

17,26231,087

24,816

Publications

18,555553––

19,10922,30021,034

Promotional expenses

47,963656––

48,61952,42355,473

Office expenses

5,063

4,518

–

–

9,581

52,391

41,587

Taxes

77

711

–

187

975

2,283

1,953

Private grants

5

211

-266

–

-50

7,344

8,798

Public institutional grants

–

5

–

–

5

350

277

2,269

1,286

–

–

3,555

4,556

4,364

Depreciation

884

2,434

39

–

3,356

7,847

6,232

Others

367

1,890

593

–

2,850

11,290

9,130

Total

147,186

60,204366

187

207,943

1,066,088

952,500

Financial expenses

22

In thousands of e

Headquarters
programme
supportNOTES – Statement of Financial Activities

INTERNATIONAL financial report 2014

3.2.2 PROGRAMME EXPENSES BY NATURE AND CONTINENT
In thousands of e

AfricaAmerica

Asia

EuropeOceania

Unallocated

2014

2013

Locally hired staff

135,790

23,15853,580

3,665

1,297

610

218,101

200,698

International staff

99,542

7,002

35,314

2,162

2,077

3,190

149,287

143,767

Operational running expenses

27,195

1,831

10,746

566

537

538

41,41328,076

Medical and nutrition

74,746

5,448

40,810

2,876

405

332

124,618

110,260

Logistics and sanitation

34,285

1,345

10,290

588

260

80

46,84839,766

Transport, freight and storage78,8002,434

13,458

1,206

682

513

97,09372,985Training and local support

3,653

240

1,545

64

20

222

5,744

4,853

Consultants and field support

5,054

439

1,715

245

15

911

8,379

10,151

–

–

–

–

–

166

166

410

3,086

1,853

1,275

1,123

4

84

7,425

4,396

462,152

43,749168,735

12,495

5,297

6,645

699,074

615,362

Private and public institutional grants
OthersProgrammes

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

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

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

In thousands of e

2014

2013

Access Campaign

3,846

3,995

Other témoignage campaigns and expenses

27,217

26,248Témoignage / awareness - raising

31,06330,243NOTES – Statement of Financial Activities

23

Médecins Sans Frontières

3.2.5 OTHER HUMANITARIAN ACTIVITIESOther humanitarian activities consist primarily of the cost of the goods sold and services provided to other organisations,as well as MSF’s contribution to the Drugs for Neglected Diseases initiative (see Note 5.1.2).

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

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

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

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

24

NOTES – Statement of Financial Activities

INTERNATIONAL financial report 2014

4 Ratios and Sectorial information
4.1 Ratios
4.1.1 Operational ratios

2014

2013

Operations

76.2%

76.0 %

Témoignage / awareness - raising

2.9 %

3.2 %

Other humanitarian activities

1.3 %

1.0 %

Social mission

80.4%

80.2%

Fundraising

13.8 %

13.8 %

Management and general administration

5.6 %

6.0 %

–

–

19.6 %

19.8 %

100.0 %

100.0 %

Income tax
Other expenses
Expenditure

4.1.2 Financial independence
Private income

89.2 %

89.2 %

Public institutional income

9.0 %

9.2 %

Other income

1.8%

1.6 %

100.0 %

100.0 %

IncomeAs part of our effort to guarantee independence and strengthen our link with home societies, we have striven to maintain a high level of private
income. Funds coming from non-public-institutional sources represented 91.0% of MSF total income in 2014 (2013: 90.8%). More than 5.7 million(2013: 5.0 million) individual donors and private funders worldwide made this possible.

4.2 Income
4.2.1 Private and other income by office
Donations

In thousands of eArgentina

Australia

Austria

BelgiumBrazilCanadaCzech
Republic

Denmark

France2,942

37,692

19,95029,87923,43828,892

2,431

9,662

62,626

Legacies and bequests

–

3,615

1,617

10,474

–

2,941

–

6,225

7,338

Membership fees

–

3

3

8

1

15

–

–

27

2,942

41,31021,56910,482

23,43931,8482,431

15,887

69,991Companies

44

6,966

2,773

3,532

93

399

1

799

1,907

Trusts and foundations

–

818

–

–

–

1,354

–

1,312

198

Joint appeals

–

–

–

–

–

–

–

482

–

Lottery and special events

2

–

–

55

–

62

–

271

–

Other private institutions

–

–

–

456

1,168

–

–

355

42

46

7,784

2,773

4,073

1,260

1,815

1

3,218

2,147

2,988

49,094

24,34244,43424,70033,663

2,433

19,106

72,138Interest / investment income

48

372

136

197

238

89

–

9

854

Merchandising

–

–

–

–

–

–

18

19

309

Equipment and services
sold to other organisations

–

–

–

6,971

–

–

–

–

3,780

Other revenues

6

82

36

3,745

12

22

3

137

2,295

Other income

54

454

172

10,913

250

111

21

165

7,238

Income from individuals

Donations from private
institutions
Private income

NOTES – Ratios and Sectorial information25

Médecins Sans Frontières

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

GreeceHollandHong Kong

Ireland

Italy

Japan

Republic of
Korea

Luxembourg

Donations97,501

2,319

39,62030,240656

40,17542,763

1,660

4,712

Legacies and bequests

10,28457

10,844

24

–

6,476

2,460

–

782

75

1

1

1

–

6

3

–

1

107,860

2,376

50,46630,265656

46,65645,226

1,660

5,495

Companies

1,428

287

1,236

1,813

209

2,833

4,292

63

254

Trusts and foundations

1,753

25

320

617

299

37

584

–

278

–

–

–

–

–

–

–

–

–

Lottery and special events

2,487

–

14,027

1,091

1,602

222

–

–

–

Other private institutions

1,974

–

911

18

–

16

387

–

318

Donations from private
institutions

7,642

312

16,494

3,539

2,110

3,109

5,262

63

850

115,502

2,688

66,96033,804

2,766

49,76550,488

1,723

6,344

125

1

1,057

–

–

118

1

1

3

Merchandising

–

–

–

1

–

60

–

–

–

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

_

Other revenues

448

47

146

–

–

–

12

–

343

Other income

573

48

1,203

1

–

178

14

1

346

Membership fees
Income from individuals

Joint appeals

Private income
Interest / investment income

In thousands of e

NorwaySouth
AfricaSpain

Sweden Switzerland

Donations

28,762

1,055

64,90935,319Legacies and bequests

1,580

74

4,418

6,118

4

3

20

30,346

1,131

2,284
726

UnitedKingdom

UnitedStates2014

2013

48,926

17,899183,028

857,057

679,289

9,498

10,10832,598

127,532

107,719

11

12

–

–

194

185

69,34841,44858,43728,007

215,626

984,783

787,194

851

4,952

4,159

4,974

3,190

13,41162,78047,272

26

513

4,937

19,6409,483

15,45858,37737,307

–

–

–

–

–

–

–

482

820

Lottery and special events

374

1

–

–

–

9,303

–

29,49823,404

Other private institutions

78

–

–

–

51

–

–

5,774

3,711

Donations from private
institutions

3,463

879

5,465

9,096

24,664

21,97628,869156,910

112,513

Private income

33,8092,010

74,81250,544

83,101

49,984244,495

1,141,693

899,707

423

8

132

59

55

14

314

4,257

5,642

Merchandising

5

–

35

–

1

–

4

452

866

Equipment and services
sold to other organisations

_

_

_

_

–

_

_

10,752

3,359

Other revenues

15

93

532

7

534

11

–

Other income

444

101

699

66

591

25

318

Membership fees
Income from individuals
Companies
Trusts and foundations
Joint appeals

Interest / investment income

26

NOTES – Ratios and Sectorial information

5,995
23,98815,861INTERNATIONAL financial report 2014

4.2.2 Public institutional income
In thousands of e

2014

2013

38,98430,401EU European Development Fund

-36

221

EU others-36–

38,912

30,622Austria

83–

Belgium

6,347

6,044

180

287

Denmark

5,432

5,937

France120

120Germany

3,800

3,405

Holland1,500–

Ireland

1,213

1,355

5

–

Luxembourg

1,059

1,323

Spain

1,078

1,267

Sweden15,731

15,141

United Kingdom

3,564

1,039

EU governments

40,11335,920

Norway

8,080

9,377

Switzerland

8,883

5,336

16,963

14,713

Canada

8,935

3,760

North American governments

8,935

3,760

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

4,018

801

International Drug Purchase Facility (UNITAID)

5,375

4,459

41

2,651

9,434

7,911

World Food Programme (WFP)

322

7World Health Organization ( WHO)

-20

34

UN institutions

303

41

114,659

92,968Humanitarian Aid Office of the European Commission (ECHO)ECHO and EU institutions

Czech Republic

Italy

Non-EU European governments

Other governments or public institutions
Other governments or public institutions

Public institutional income

NOTES – Ratios and Sectorial information27

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

Expenses
2014

2013

Locally hired staff

218,101

200,698

International staff

149,287

143,767

Operational running expenses

41,41328,076

Medical and nutrition

124,618

110,260

Logistics and sanitation

46,84839,766

Training and local support

5,744

4,853

Transport, freight and storage

97,09372,985

Consultants and field support

8,379

10,151

166

410

7,425

4,396

Programmes

699,074

615,362

Indirect supply costs

15,071

15,840Field-related expenses

714,145

631,202

Private and public institutional grants
OthersFunding

In thousands of e

2014

2013

602,591

543,350

37,64329,370–-249

EU European Development Fund

-36

207

EU others-36–

37,571

29,328

4,852

5,212

Private and other income
Humanitarian Aid Office of the European Commission (ECHO)EU 50/50 cofinancing

ECHO and EU institutions
AGCD – Belgium
Governments – Belgium
Municipalities and regional councils – Belgium
Ministry of Foreign Affairs (MFA) – Czech Republic
Governments – Czech Republic

–

49

1,229

447

168

160

–

116

5,176

4,890

Municipalities and regional councils – France

120

120

Ministry of Foreign Affairs ( MFA ) – Germany

3,800

3,405

Irish Aid ( DCI ) – Ireland

1,213

1,355

Danish Agency for Development Assistance ( DANIDA )Municipalities and regional councils – Italy
Ministry of Foreign Affairs ( MAE ) – Luxembourg

5

–

872

945

1,500

–

1,051

797

24

366

Swedish International Development Cooperation Agency ( SIDA )15,34814,769Department for International Development ( DFID ) – UK

3,331

971

38,68933,603

Ministry of Foreign Affairs (BuZa) – Holland
Governments – Spain
Municipalities and regional councils – Spain

EU governments

28

In thousands of e

NOTES – Ratios and Sectorial information

INTERNATIONAL financial report 2014
Funding ( continued )In thousands of e

2014

2013

7,018

6,934

910

2,344

6,944

3,411

427

–

1,138

773

16,436

13,461

Canadian International Development Agency ( CIDA )

8,431

3,507

North American governments

8,431

3,507

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

4,018

801

International Drug Purchase Facility (UNITAID)

5,065

4,459

Other governments or public institutions

41

2,651

World Health Organization ( WHO )

-20

34

World Food Programme (WFP)

322

7

Office for Project Services ( OPS )

–

–

303

41

110,554

87,851

Ministry of Foreign Affairs ( MFA ) – Norway
Norwegian Agency for Development Cooperation ( NORAD )Swiss Agency for Development and Cooperation (SDC)
Governments – Others – Switzerland
Municipalities and regional councils – Switzerland
Non - EU European governments

UN institutions

Public institutional income

Programmes relate to the aid projects undertaken by MSF and include the direct expenses incurred in the different countries of intervention.
Indirect supply costs represent the costs dedicated to the projects and associated with the delivery of emergency relief supplies.
698,074 thousand euros were spent in direct connection with the projects (2013: 615,362 thousand euros). The indirect supply costsof the logistics satellites stood at 15,071 thousand euros (2013: 15,840 thousand euros).
These expenses were funded by 110,554 thousand euros from public institutional bodies (2013: 87,851 thousand), the balance being
funded by unrestricted and restricted private funds.
The difference of 4,106 thousand euros between public institutional income as stated in the Statement of Financial Activities (Note 4.2.2)
and the amount mentioned above represents the funding of expenses and activities incurred or undertaken at headquarters level(2013: 5,116 thousand euros).
31,052 locally hired staff and 2,769 international staff worked directly with the projects (2013: 29,910 locally hired staff and
2,629 International staff) as explained in note 5.3.2.
Figures for the previous year are presented in total for comparative purposes. They are not presented in the following pages forthe different countries / regions of intervention because the emergency nature of MSF’s action means that year to year comparisonby country / region of intervention is of limited value.

NOTES – Ratios and Sectorial information29

Médecins Sans Frontières

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

2014

2013

ECHO and EU institutions

100

300

EU European governments

76

1,685

11,144

–

–

4,643

2,124

8,108

–

5

13,444

14,741Non EU European governments
American governments
Other governments
UN institutions
Remaining commitment amount to spend

5.1.2 Other commitments

In thousands of e

2014

2013

833

965

Rental contracts for office buildings

7,919

8,833

Other off-balance sheet commitments given

6,344

7,606

DNDi

4,000

4,000

19,096

21,403

Guarantees given

Other balance-sheet commitments given

MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations:five public sector institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya
Medical Research Institute , the Ministry of Health of Malaysia and France’s Pasteur Institute – and one international researchorganisation, the Special Programme for Research and Training in Tropical Diseases (TDR), which is a permanent observer tothe initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in
the creation of DNDi was to help create a research and development initiative for neglected diseases, which in time would
be self-financing and in a position to work independently of MSF. Accordingly, MSF committed itself to be involved intiallyfor five years. A subsquent period of support was agreed until 2014. In 2013 the IGA decided to continue the support andcommitment towards DNDi at the level of 4 million euros per year until 2018.

5.2 Subsequent events
There are no subsequent events to report.

30

NOTES – Other information

INTERNATIONAL financial report 2014

5.3 Staff figures
5.3.1 International Departures to the field
2014

2013

Medical pool

1,836

1,593

Nurse and other paramedical pool

2,298

1,892

Non-medical pool

2,952

2,714

International departures ( full year )

7,086

6,199

First-time departures ( full year )

1,691

1,437

5.3.2 Positions in the fieldIn full-time equivalents

2014

2013

Locally hired staff

31,052

29,910International staff

2,769

2,629

Field positions

33,821

32,5395.3.3 Positions AT headquarters
In full-time equivalents

2014

2013

Social mission

1,450

1,389

Fundraising

650

542

Management and general administration

561

563

Employees

2,661

2,493

Social mission

32

29

Fundraising

31

25

Management and general administration

27

25

Volunteers

9080

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

NOTES – Other information31

Médecins Sans Frontières

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

Highest gross salary by entity

For the position of:

MSF Argentina

462,435

Argentine Peso

General Director

MSF Australia

169,036

Australian Dollar

General Director

MSF Austria

66,421Euro

General Director

MSF Belgium

90,686Euro

General Director

MSF Brazil

180,228

Brazilian Real

General Director

MSF Canada

141,552

Canadian Dollar

General Director

MSF Czech Republic

715,000

Czech Koruny

General Director

MSF Denmark

816,276

Danish Krone

General Director

MSF EUP53,338Euro

General Director

MSF Epicentre

83,960Euro

General Director

Foundation MSF

57,432

Euro

Research Director

MSF France

81,002Euro

President

MSF Germany

83,733Euro

General Director

MSF Greece

41,102Euro

General Director

MSF Holland

109,486

Euro

General Director

MSF Hong Kong

676,386

Hong Kong Dollars

General Director

MSF International

107,415EuroInternational President

MSF Ireland

78,036

Euro

Office Manager

MSF Italy

62,534Euro

General Director

MSF Japan

14,160,000

Yen

General Director

MSF Logistique

63,271Euro

General Director

MSF Luxembourg

60,425Euro

General Director

MSF Supply

79,226Euro

General Director

MSF Norway

749,137

Norwegian Krone

General Director

MSF South Africa

596,352

Rand

General Director

MSF South Korea

134,461,440

Won

General Director

MSF Spain

69,866Euro

President

MSF Sweden

586,692

Swedish Kronor

General Director

MSF Switzerland

134,868

Swiss Franc

General Director

MSF UK

61,448Pound Sterling

General Director

MSF USA

169,100

US Dollar

General Director

Additional remuneration of EUR 41,146 (CHF 49,976) was paid to equalise the after tax remuneration of the International President
who remains a tax resident in Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional
remuneration relates only to the difference between Canadian income tax and Swiss income tax and provides the International
President with the same after tax salary as if the position holder was tax resident in Switzerland.

32

NOTES – Other information

INTERNATIONAL financial report 2014

Lowest gross salary by entity

For the position of:

MSF Argentina

136,730

Argentine Peso

Face 2 Face Dialoguers

MSF Australia

46,978Australian Dollar

Support Officer

MSF Austria

25,756Euro

Fundraising Officer

MSF Belgium

27,346

Euro

Face 2 Face Dialoguers

MSF Brazil

31,692

Brazilian Real

Assistant

MSF Canada

37,067

Canadian Dollar

Donor Relation Representative

MSF Czech Republic

325,000

Czech Koruny

Assistant

MSF Denmark

264,444

Danish Krone

Assistant

MSF EUP35,645Euro

Production Assistant

MSF Epicentre

33,125Euro

Secretary

Fondation MSF

57,432

Euro

Research Director

MSF France

24,154Euro

Receptionist

MSF Germany

31,317

Euro

Assistant

MSF Greece

10,612Euro

Assistant Accountant

MSF Holland

22,706Euro

Receptionist

MSF Hong Kong

168,077

Hong Kong Dollars

Assistant

MSF International

50,450Euro

Assistant

MSF Ireland

26,882

Euro

Office Administration

MSF Italy

21,350Euro

Receptionist

MSF Japan

3,552,000

Yen

Assistant

MSF Logistique

21,073

Euro

Agent

MSF Luxembourg

23,076Euro

CleanerMSF Supply

28,630Euro

Warehouse Assistant

MSF Norway

260,233

Norwegian Krone

Face 2 Face Dialoguers

MSF South Africa

78,168

Rand

CleanerMSF South Korea

26,538,480

Won

Junior Administrator

MSF Spain

22,293Euro

Fundraiser

MSF Sweden

259,596

Swedish Kronor

Assistant

MSF Switzerland

66, 204

Swiss Franc

Receptionist

MSF UK

23,652Pound Sterling

Office HR Administrator

MSF USA

45,900US Dollar

Administrative Assistant

NOTES – Other information

33

© Matthias Steinbach/MSF

MSF teams travel on horseback in the Mejo woreda, Sidama zone, Ethiopia.

Finances bycountryfinancial report 2014

Afghanistan

Armenia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

7,355

Locally hired staff

834

International staff

4,344International staff

596

Operational running expenses

129

Operational running expenses

967

Medical and nutrition

5,742

Medical and nutrition

337

Logistics and sanitation

2,723

Logistics and sanitation

117

Training and local support

114

Training and local support

1

Transport, freight and storage

2,723

Transport, freight and storage

178

Consultants and field support

409

Consultants and field support

3

Private and public institutional grants-

Others-1

Private and public institutional grants-

Others393

Programmes

24,771

Programmes

Indirect supply costs

1,014

Indirect supply costs

Field-related expenses

25,785

Field-related expenses

FUNDING

2,194
32
2,226

FUNDINGIn thousands of e

Private and other income

25,785In thousands of e

Private and other income

2,226

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

1

25,785

Staff information

Public institutional income
Funding of field-related costs

2,226

Staff information
In full-time equivalents

In full-time equivalents

International staff

86

International staff

12

Locally-hired staff

1,652

Locally-hired staff

79

Field positions

1,738

Field positions

91

FINANCES By Country35

Médecins Sans Frontières

Bangladesh

Burkina Faso

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,293

Locally hired staff

295International staff

916

International staff

147

Operational running expenses

171

Operational running expenses

61

Medical and nutrition

410

Medical and nutrition

29

Logistics and sanitation

95

Logistics and sanitation

9

Training and local support

1

Training and local support

699

Transport, freight and storage

125

Transport, freight and storage

86

Consultants and field support

12

Consultants and field support

4

Private and public institutional grants-

Others2

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

32
3,055
7
3,062

Programmes

1,333

Indirect supply costs

2

Field-related expenses

1,335

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

1,872

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)

1,190

Humanitarian Aid Office of the European
Commission (ECHO)-74

ECHO and EU institutions

1,190

ECHO and EU institutions-74

EU governments-

Danish Agency for Development Assistance (DANIDA)

2

Non-EU European governments-

EU governments

2

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments
UN institutions

Public institutional income

1,190

Funding of field-related costs

3,062

Staff information
In full-time equivalents

36

1,086

International staff

17

Locally-hired staff

307

Field positions

324

FINANCES By Country

320-

Public institutional income

249

Funding of field-related costs

1,335

Staff information
In full-time equivalents

International staff

5

Locally-hired staff

58

Field positions

63

financial report 2014

BurundiCambodia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

572

Locally hired staff

628

International staff

781

International staff

781

Operational running expenses

129

Operational running expenses

308

Medical and nutrition

242

Medical and nutrition

337

Logistics and sanitation

69

Logistics and sanitation

36

Training and local support

72

Training and local support

21

Transport, freight and storage

204

Transport, freight and storage

138

Consultants and field support

140

Consultants and field support

52

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

85
2,294
44
2,338

FUNDING

Private and public institutional grants-

Others28

Programmes

2,328

Indirect supply costs

38

Field-related expenses

2,365

FUNDINGIn thousands of e

Private and other income
ECHO and EU institutions

2,217
-

Ministry of Foreign Affairs (MAE) - Luxembourg

122

EU governments

122

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

In thousands of e

Private and other income
ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions

122

Funding of field-related costs

2,338

1

Public institutional income
Public institutional income

2,365

Funding of field-related costs

2,365

Staff information

Staff information

In full-time equivalents
In full-time equivalents

International staff

15

Locally-hired staff

107

Field positions

122

International staff

15

Locally-hired staff

140

Field positions

155

FINANCES By Country37

Médecins Sans Frontières

Central African
Republic

Cameroon
EXPENSES
In thousands of e

Locally hired staff

2,518International staff

1,856

Operational running expenses

435

Medical and nutrition

1,918

Logistics and sanitation

642

Training and local support

30

EXPENSES

In thousands of e

Locally hired staff

10,565International staff

12,628Operational running expenses

3,513

Medical and nutrition

10,153

Logistics and sanitation

3,691

Training and local support

108

Transport, freight and storage

1,159

Transport, freight and storage

12,008Consultants and field support

112

Consultants and field support

171

Private and public institutional grants-

Private and public institutional grants

Others1

OthersProgrammes

8,670

Indirect supply costs

171

Field-related expenses

8,841

174

Programmes

53,011

Indirect supply costs

1,718

Field-related expenses

54,730

FUNDINGFUNDINGIn thousands of e

Private and other income

42,692In thousands of e

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

6,241

655
655

1,191
1,504

Swiss Agency for Development and Cooperation
Department (DDC)
Municipalities and regional councils - Switzerland

385
56

Ministry of Foreign Affairs (MFA) – Norway
Governments - Others - Switzerland
Municipalities and regional councils - Switzerland

Non-EU European governments

440

North American governments-

Other governments-

UN institutions-

EU governments

313

Public institutional income

2,600

Funding of field-related costs

8,841

Staff information
In full-time equivalents

International staff

30

Locally-hired staff

247

Field positions

277

FINANCES By Country

3,724
3,724

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI) – Ireland
Governments - Others - Spain
Swedish International Development Cooperation
Agency (SIDA)
EU governments

Swedish International Development Cooperation
Agency (SIDA) - Sweden
Department for International Development(DFID) - UK

38

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

356
800
450
500
1,933
4,039

Non-EU European governments

1,778
410
144
2,331

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
North American governments

1,944
1,944

Other governments-

UN institutions-

Public institutional income

12,038Funding of field-related costs

54,730Staff information

In full-time equivalents

International staff

259

Locally-hired staff

2,334

Field positions

2,593

financial report 2014

Chad

Colombia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5,710

Locally hired staff

2,417International staff

4,971

International staff

678

Operational running expenses

1,635

Operational running expenses

247

Medical and nutrition

2,719

Medical and nutrition

163

Logistics and sanitation

1,090

Logistics and sanitation

56

Training and local support

25

Transport, freight and storage

299

Consultants and field support

57

Training and local support

28

Transport, freight and storage

3,217

Consultants and field support

139

Private and public institutional grants-

Others-7

Programmes

19,501

Indirect supply costs

223

Field-related expenses

19,724FUNDINGIn thousands of e

Private and other income

Private and public institutional grants-

Others1

Programmes
Indirect supply costs
Field-related expenses

2,515
2,515
68

3,942

In thousands of e

Private and other income

ECHO and EU institutions

0

FUNDING

15,164

Humanitarian Aid Office of the European
Commission (ECHO)

3,942

3,942

ECHO and EU institutions-

EU governments-

Non-EU European governments-

Ministry of Foreign Affairs (MFA) - Czech Republich
Swedish International Development
Cooperation Agency (SIDA)

1,261

North American governments

EU governments

1,328

Other governments-

UN institutions-

Public institutional income-

Municipalities and regional councils – Switzerland

69

Non-EU European governments

69

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada

648

North American governments

648

Other governments-

UN institutions-

Public institutional income

4,560

Funding of field-related costs

19,724

Funding of field-related costs

3,942

Staff information
In full-time equivalents

International staff

15

Locally-hired staff

124

Field positions

139

Staff information
In full-time equivalents

International staff

92

Locally-hired staff

940

Field positions

1,032

FINANCES By Country

39

Médecins Sans Frontières

Democratic People’s
Republic of Korea	

Côte d’Ivoire
EXPENSES
In thousands of e

EXPENSES

In thousands of e

Locally hired staff

518

Locally hired staff

5International staff

801

International staff

166

Operational running expenses

270

Operational running expenses

60

Medical and nutrition

249

Medical and nutrition

187

Logistics and sanitation

210

Logistics and sanitation

4

Training and local support

7

Training and local support

1

Transport, freight and storage

282

Consultants and field support

13

Private and public institutional grants-

Others-4

Programmes
Indirect supply costs
Field-related expenses

Transport, freight and storage

118

Consultants and field support

4

Private and public institutional grants-

Others-2,345
Programmes

546

Indirect supply costs

15

Field-related expenses

560

40
2,385

FUNDINGIn thousands of e

Private and other income

FUNDING

2,385

In thousands of e

Private and other income

560

ECHO and EU institutions-

EU governments-

ECHO and EU institutions-

Non-EU European governments-

EU governments-

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

Public institutional income-

UN institutions-

Public institutional income-

Funding of field-related costs

2,385

Funding of field-related costs

560

Staff information
In full-time equivalents

40International staff

14

Locally-hired staff

138

Field positions

152

FINANCES By Country

Staff information
In full-time equivalents

International staff

3

Locally-hired staff-

Field positions

3

financial report 2014

Egypt

Democratic
Republic of Congo	
EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

24,467

Locally hired staff

854

International staff

14,225International staff

748

Operational running expenses

4,729

Operational running expenses

166

Medical and nutrition

10,622

Medical and nutrition

378

Logistics and sanitation

3,807

Logistics and sanitation

80

Training and local support

418

Training and local support

36

Transport, freight and storage

10,637

Transport, freight and storage

164

Consultants and field support

636

Consultants and field support

116

Private and public institutional grants

0

Others594

Private and public institutional grants

Programmes

70,135Programmes

Indirect supply costs

1,435

Indirect supply costs

Field-related expenses

71,571

Field-related expenses

FUNDINGIn thousands of e

Private and other income

59,021-Others

70
2,612
9
2,622

FUNDINGIn thousands of e

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)

5,398

ECHO and EU institutions

5,398

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Swedish International Development Cooperation
Agency (SIDA) - Sweden
Department for International Development(DFID) - UK
EU governments

210
250
1,834
1,258
3,552

Ministry of Foreign Affairs (MFA) - Norway
Swiss Agency for Development and Cooperation
Department (DDC)

1,766

Non-EU European governments

2,589

823

2,565

Danish Agency for Development Assistance (DANIDA)

57

ECHO and EU institutions

57

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

57
2,622

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada

972

North American governments

972

International Drug Purchase Facility (UNITAID)

22

Other governments

22International staff

13

UN institutions

17

Locally-hired staff

91

Public institutional income

12,550Field positions

104

Funding of field-related costs

71,571

Staff information

Staff information
In full-time equivalents

In full-time equivalents

International staff

268

Locally-hired staff

2,731

Field positions

2,999

FINANCES By Country41

Médecins Sans Frontières

Ethiopia

Georgia

EXPENSES

EXPENSES
In thousands of e

Locally hired staff

5,242

Locally hired staff

221

International staff

4,381International staff

172

Operational running expenses

1,402

Operational running expenses

90

Medical and nutrition

3,949

Medical and nutrition

196

Logistics and sanitation

2,144

Logistics and sanitation

4

Training and local support

67

Training and local support

47

Transport, freight and storage

4,008

Transport, freight and storage

61

Consultants and field support

59

Consultants and field support

5

Private and public institutional grants-

Others1

Private and public institutional grants-

Others22

Programmes

21,255

Indirect supply costs

264

Field-related expenses

21,519FUNDINGIn thousands of e

Private and other income

17,742

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

1,389
1,389

Danish Agency for Development Assistance (DANIDA)
Irish Aid (DCI) - Ireland
Swedish International Development Cooperation
Agency (SIDA) - Sweden
EU governments

307
1,089

Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

327
327

International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada
North American governments

657
125

Programmes

818

Indirect supply costs

15

Field-related expenses

833

FUNDINGIn thousands of e

Private and other income

972
972

Other governments-

UN institutions-

833

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

833

Staff information
In full-time equivalents

International staff

3

Public institutional income

3,777

Locally-hired staff

25

Funding of field-related costs

21,519Field positions

28

Staff information
In full-time equivalents

42

In thousands of e

International staff

94

Locally-hired staff

1,322

Field positions

1,416

FINANCES By Country

financial report 2014

GuineaGuinea-Bissau

EXPENSES

In thousands of e

EXPENSES
In thousands of e

Locally hired staff

2,535International staff

3,847

Locally hired staff

19

Operational running expenses

1,086International staff

278

Medical and nutrition

4,363

Operational running expenses

158

Logistics and sanitation

2,788

Medical and nutrition

117

Logistics and sanitation

90

Training and local support

1

Training and local support

99

Transport, freight and storage

3,609

Consultants and field support

242

Transport, freight and storage

188-

Consultants and field support

3

Private and public institutional grants-

Others0Private and public institutional grants
Others92

Programmes

18,661

Indirect supply costs

1,042

Field-related expenses

19,703

FUNDING

Programmes

853

Indirect supply costs

34

Field-related expenses

887

In thousands of e

Private and other income

12,547

FUNDING

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

In thousands of e

1,273
1,273

Private and other income

887

AGCD – Belgium

936

Municipalities and regional councils - Belgium

100

ECHO and EU institutions-

Ministry of Foreign Affairs (MFA) - Germany

250

EU governments-

Ministry of Foreign Affairs (MAE) - Luxembourg

100

Ministry of Foreign Affairs (BuZa) - Holland

500

Non-EU European governments-

North American governments-

Other governments or public institutions-

UN institutions-

Public institutional income-

Swedish International Development Cooperation
Agency (SIDA) - Sweden

214

EU governments

2,100

Ministry of Foreign Affairs (MFA) - Norway

1,896

Swiss Agency for Development and Cooperation
Department (DDC)673

Municipalities and regional councils - Switzerland

112

Non-EU European governments

2,681International Humanitarian Assistance Department
of Foreign Affaires and Trade Development(DFATD-IHA) - Canada

1,102

North American governments

1,102

Other governments-

UN institutions-

Public institutional income

7,156

Funding of field-related costs

19,703

Staff information

Funding of field-related costs

887

Staff information
In full-time equivalents

International staff

6

Locally-hired staff

2

Field positions

8

In full-time equivalents

International staff

62

Locally-hired staff

483

Field positions

545

FINANCES By Country

43

Médecins Sans Frontières

Haiti

Honduras

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

19,433

Locally hired staff

453

International staff

4,446International staff

384

Operational running expenses

1,205

Operational running expenses

65

Medical and nutrition

4,813

Medical and nutrition

181

Logistics and sanitation

1,116

Logistics and sanitation

30

Training and local support

103

Training and local support

41

Transport, freight and storage

1,889

Transport, freight and storage

72

Consultants and field support

352

Consultants and field support

1

Private and public institutional grants-

Others-Private and public institutional grants-

Others1,851

Programmes

35,208Indirect supply costs

476

Field-related expenses

35,684FUNDING

Programmes
Indirect supply costs
Field-related expenses

1,225
12
1,237

FUNDINGIn thousands of e

Private and other income

33,544In thousands of e

Private and other income

671

Humanitarian Aid Office of the European
Commission (ECHO)

700

Humanitarian Aid Office of the European
Commission (ECHO)

237

ECHO and EU institutions

700

ECHO and EU institutions

237

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

23

EU governments

1,344
1,367

-

Swiss Agency for Development and Cooperation
Department (DDC)329

Non-EU European governments

329-

Swiss Agency for Development and Cooperation
Department (DDC)

66

North American governments

Municipalities and regional councils – Switzerland

7

Other governments-

Non-EU European governments

73

UN institutions-

North American governments-

Other governments or public institutions-

UN institutions-

Public institutional income

2,140

Funding of field-related costs

35,684

Public institutional income

566

Funding of field-related costs

1,237

Staff information
In full-time equivalents

Staff information
In full-time equivalents

44

International staff

86

Locally-hired staff

2,073

Field positions

2,159

FINANCES By Country

International staff

7

Locally-hired staff

37

Field positions

44

financial report 2014

India

Iran

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,104

Locally hired staff

360

International staff

2,835International staff

214

Operational running expenses

88

Operational running expenses

682

Medical and nutrition

1,784

Medical and nutrition

39

Logistics and sanitation

560

Logistics and sanitation

1

Training and local support

75

Training and local support

0Transport, freight and storage

586

Transport, freight and storage

29

Consultants and field support

262

Consultants and field support

2

Private and public institutional grants-

Others3

Private and public institutional grants-

Others123

Programmes

10,013

Indirect supply costs

0

Field-related expenses

10,013

Programmes
Indirect supply costs

1

Field-related expenses

735

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

8,858

Humanitarian Aid Office of the European
Commission (ECHO)

774

ECHO and EU institutions

774

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)55

EU governments

735

326
381

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,155

Funding of field-related costs

10,013

Staff information
In full-time equivalents

International staff

55

Locally-hired staff

602

Field positions

657

Private and other income

735

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

735

Staff information
In full-time equivalents

International staff

3

Locally-hired staff

28

Field positions

31

FINANCES By Country45

Médecins Sans Frontières

Iraq

Italy

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

7,734

Locally hired staff

686

International staff

3,704International staff

8

Operational running expenses

3,319

Operational running expenses

28

Medical and nutrition

3,301

Medical and nutrition

38

Logistics and sanitation

1,120

Logistics and sanitation

7

Training and local support

11

Training and local support

19

Transport, freight and storage

1,007

Transport, freight and storage

89

Consultants and field support

121

Consultants and field support

42

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

36
20,361
104
20,464FUNDING

Private and public institutional grants-

Others-1

Programmes
Indirect supply costs

1

Field-related expenses

909

FUNDINGIn thousands of e

Private and other income
ECHO and EU institutions
EU governments

20,367In thousands of e

Private and other income

909-

ECHO and EU institutions--

EU governments-

Municipalities and regional councils – Switzerland

98

Non-EU European governments-

Non-EU European governments

98

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions

Public institutional income-

Public institutional income

98
Funding of field-related costs

Funding of field-related costs

909

20,464

Staff information

Staff information

46

908

In full-time equivalents
In full-time equivalents

International staff-

International staff

67

Locally-hired staff

22

Locally-hired staff

560

Field positions

22

Field positions

627

FINANCES By Country

financial report 2014

jordan

Kenya

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,083

Locally hired staff

8,371

International staff

1,557International staff

2,713

Operational running expenses

414

Operational running expenses

876

Medical and nutrition

2,662

Medical and nutrition

2,925

Logistics and sanitation

214

Logistics and sanitation

380

Training and local support

14

Training and local support

107

Transport, freight and storage

415

Transport, freight and storage

1,473

Consultants and field support

13

Consultants and field support

372

Private and public institutional grants-

Private and public institutional grants

Others-3

OthersProgrammes
Indirect supply costs
Field-related expenses

8,369
19
8,388

FUNDING

153

Programmes

17,370Indirect supply costs

144

Field-related expenses

17,514FUNDINGIn thousands of e

Private and other income

8,388

In thousands of e

Private and other income

16,160ECHO and EU institutions-

ECHO and EU institutions

EU governments-

Non-EU European governments-

AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)

North American governments-

Other governments-

UN institutions-

Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

Public institutional income-

North American governments-

Other governments-

UN institutions-

Funding of field-related costs

8,388

Staff information
In full-time equivalents

International staff

28

Locally-hired staff

181

Field positions

209-

Municipalities and regional councils – France
EU governments

1,137
32
120
1,289
66
66

Public institutional income

1,354

Funding of field-related costs

17,514

Staff information
In full-time equivalents

International staff

41

Locally-hired staff

562

Field positions

603

FINANCES By Country47

Médecins Sans Frontières

Kyrgyzstan

Lebanon

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

580

Locally hired staff

3,961

International staff

868

International staff

2,218

Operational running expenses

142

Operational running expenses

Medical and nutrition

338

Medical and nutrition

6,793

Logistics and sanitation

69

Logistics and sanitation

818

Training and local support

5

Training and local support

310

Transport, freight and storage

91

Transport, freight and storage

568

Consultants and field support

20

Consultants and field support

258

Private and public institutional grants-

Private and public institutional grants

Others0

OthersProgrammes
Indirect supply costs
Field-related expenses

2,113
31
2,144

FUNDING

Programmes
Indirect supply costs
Field-related expenses

169
15,620-4
15,6162,144

In thousands of e

Private and other income

15,494ECHO and EU institutions-

ECHO and EU institutions

EU governments-

EU governments

Non-EU European governments-

Municipalities and regional councils - Switzerland

122

North American governments-

Non-EU European governments

122

Other governments-

North American governments-

UN institutions-

Other governments-

UN institutions-

Public institutional income

Public institutional income

Funding of field-related costs

Staff information
In full-time equivalents

International staff

-

122

94

Field positions

108

15,616

Staff information

14

Locally-hired staff

FINANCES By Country

-

2,144
Funding of field-related costs

48-

FUNDINGIn thousands of e

Private and other income

525

In full-time equivalents

International staff

40

Locally-hired staff

244

Field positions284

financial report 2014

Liberia

Libya

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

2,561

Locally hired staff

738

International staff

3,869International staff

665

Operational running expenses

221

Operational running expenses

972

Medical and nutrition

3,958

Medical and nutrition

251

Logistics and sanitation

5,009

Logistics and sanitation

61

Training and local support

27

Training and local support

17

Transport, freight and storage

6,164

Transport, freight and storage

79

Consultants and field support

139

Consultants and field support

90

Private and public institutional grants-

Others342

Private and public institutional grants
OthersProgrammes

23,032

Programmes

Indirect supply costs

1,742

Indirect supply costs

Field-related expenses

24,774

Field-related expenses

FUNDINGIn thousands of e

Private and other income

19,513935
935

AGCD - Belgium
Municipalities and regional councils - Belgium
Ministry of Foreign Affairs (MFA) - Czech Republich
Swedish International Development Cooperation
Agency (SIDA) - Sweden
Department for International Development (DFID) - UK
EU governments

1,056
294
2,753

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

769
146
915

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development (DFATD-IHA) - Canada
North American governments

617
617

Other governments or public institutions
Other governments

41
41

UN institutions

602
701
100

-

Public institutional income

5,261

Funding of field-related costs

24,774

Staff information

52
2,184
13
2,197

FUNDINGIn thousands of e

Private and other income

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

-

2,197

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

2,197

Staff information
In full-time equivalents

International staff

12

Locally-hired staff

59

Field positions

71

In full-time equivalents

International staff

50

Locally-hired staff

323

Field positions

373

FINANCES By Country49

Médecins Sans Frontières

MalawiMali

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

2,169

Locally hired staff

3,174International staff

1,796International staff

2,041

Operational running expenses

401

Operational running expenses

630

Medical and nutrition

1,283

Medical and nutrition

1,933

Logistics and sanitation

180

Logistics and sanitation

482

Training and local support

206

Training and local support

47

Transport, freight and storage

786

Transport, freight and storage

1,187

Consultants and field support

195

Consultants and field support

23

Private and public institutional grants-

Others89

Programmes

7,106

Private and public institutional grants-

Others-4

Programmes

9,514

Indirect supply costs

189

Indirect supply costs

196

Field-related expenses

7,296

Field-related expenses

9,710

FUNDINGFUNDINGIn thousands of e

Private and other income

5,374

ECHO and EU institutions-

EU governments-

Norwegian Agency for Development Cooperation(NORAD)

598

Non-EU European governments

598

North American governments-

In thousands of e

Private and other income

8,310

Humanitarian Aid Office of the European
Commission (ECHO)

1,398

ECHO and EU institutions

1,398

Danish Agency for Development Assistance (DANIDA)

3

EU governments

3

Non-EU European governments-

International Drug Purchase Facility (UNITAID)

1,323

North American governments-

Other governments

1,323

Other governments-

UN institutions-

UN institutions-

Public institutional income

1,921

Public institutional income

1,401

Funding of field-related costs

7,296

Funding of field-related costs

9,710

Staff information

Staff information
In full-time equivalents

50

In full-time equivalents

International staff

38

International staff

42

Locally-hired staff

548

Locally-hired staff

841

Field positions

586

Field positions

883

FINANCES By Country

financial report 2014

Mauritania

Mexico

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,680

Locally hired staff

744

International staff

959

International staff

1,288

Operational running expenses

130

Operational running expenses

222

Medical and nutrition

524

Medical and nutrition

265

Logistics and sanitation

199

Logistics and sanitation

122

Training and local support

30

Training and local support

69

Transport, freight and storage

625

Transport, freight and storage

142

Consultants and field support

106

Consultants and field support

11

Private and public institutional grants
OthersProgrammes

104
4,357

Private and public institutional grants-

Others-Programmes

Indirect supply costs

104

Indirect supply costs

Field-related expenses

4,461

Field-related expenses

FUNDING

2,863
2,863

FUNDINGIn thousands of e

Private and other income

4,461

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

4,461

Staff information
In full-time equivalents

International staff

21

Locally-hired staff

325

Field positions

346

In thousands of e

Private and other income

2,639

Humanitarian Aid Office of the European
Commission (ECHO)118

ECHO and EU institutions

118

Municipalities and regional councils – Spain
EU governments

24
24

Swiss Agency for Development and Cooperation
Department (DDC)82

Non-EU European governments

82

North American governments-

Other governments-

UN institutions-

Public institutional income

224

Funding of field-related costs

2,863

Staff information
In full-time equivalents

International staff

22

Locally-hired staff

62

Field positions

84

FINANCES By Country51

Médecins Sans Frontières

Mozambique

Myanmar

EXPENSES

EXPENSES
In thousands of e

Locally hired staff

2,729

Locally hired staff

3,832International staff

2,057

International staff

3,004

Operational running expenses

457

Medical and nutrition

1,432

Operational running expenses

446

Medical and nutrition

5,610

Logistics and sanitation

72

Logistics and sanitation

312

Training and local support

106

Training and local support

42

Transport, freight and storage

562

Transport, freight and storage

715

Consultants and field support

239

Consultants and field support

23

Private and public institutional grants–

Others4

Private and public institutional grants–

Others153

Programmes

7,808

Programmes

Indirect supply costs

147

Indirect supply costs

Field-related expenses

7,955

Field-related expenses

In thousands of e

Private and other income

5,424

ECHO and EU institutions–

AGCD – Belgium

365

Municipalities and regional councils – Belgium

392

EU governments

757

Norwegian Agency for Development Cooperation(NORAD) - Norway

312

Swiss Agency for Development and Cooperation
Department (DDC)576

Non-EU European governments

888

International Drug Purchase Facility (UNITAID)

886

North American governments

886

Other governments–

UN institutions–

Public institutional income

2,531

Funding of field-related costs

7,955

Staff information
In full-time equivalents

International staff

32

Locally-hired staff

338

Field positions370

FINANCES By Country

13,98889
14,077

FUNDINGFUNDING52

In thousands of e

In thousands of e

Private and other income

7,861

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions-4-4

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

42
762
804

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

82
489

Department of Foreign Affaires and Trade
Development (DFATD-IHA) - Canada
North American governments

907
907

The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)
Other governments
UN institutions

406

4,018
4,018
2

Public institutional income

6,216

Funding of field-related costs

14,077

Staff information
In full-time equivalents

International staff

52

Locally-hired staff

1,094

Field positions

1,146

financial report 2014

Niger

Nigeria

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

8,893

Locally hired staff

3,582International staff

5,279International staff

1,995

Operational running expenses

1,142

Operational running expenses

Medical and nutrition

3,849

Medical and nutrition

1,497

Logistics and sanitation

1,306

Logistics and sanitation

526

Training and local support

230

Training and local support

5760

Transport, freight and storage

2,350

Transport, freight and storage

1,330

Consultants and field support

351

Consultants and field support

54

Private and public institutional grants–

Others4

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses–
100
23,499494
23,993

FUNDING

Programmes

9,754

Indirect supply costs

110

Field-related expenses

9,864

FUNDINGIn thousands of e

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

16,753

2,265
-36
2,229

In thousands of e

Private and other income

8,761

Humanitarian Aid Office of the European
Commission (ECHO)

1,126

EU European Development Fund

-36

ECHO and EU institutions

1,090

Ministry of Foreign Affairs (MFA) – Germany
Ministry of Foreign Affairs (MAE) –  Luxembourg
Swedish International Development Cooperation
Agency (SIDA)
EU governments

1,500
650

Danish Agency for Development Assistance (DANIDA)

13

EU governments

13

1,823
3,973

Non-EU European governments–

North American governments–

Ministry of Foreign Affairs (MFA) – Norway
Swiss Agency for Development and Cooperation
Department (DDC)
Municipalities and regional councils – Switzerland
Non-EU European governments

593

Other governments or public institutions–

UN institutions

–

445
2
1,039

North American governments–

Other governments–

UN institutions–

Public institutional income

7,240

Funding of field-related costs

23,993

Staff information

In full-time equivalents

International staff

112

Locally-hired staff

1,754

Field positions

1,866

Public institutional income

1,103

Funding of field-related costs

9,864

Staff information
In full-time equivalents

International staff

41

Locally-hired staff

467

Field positions

508

FINANCES By Country53

Médecins Sans Frontières

Pakistan

Palestine

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

6,303

Locally hired staff

2,214International staff

3,681

International staff

1,023

Operational running expenses

1,093

Operational running expenses

312

Medical and nutrition

3,852

Medical and nutrition

364

Logistics and sanitation

607

Logistics and sanitation

25

Training and local support

53

Training and local support

4

Transport, freight and storage

1,760

Transport, freight and storage

326

Consultants and field support

188

Consultants and field support

40

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

217
17,753311
18,064FUNDING

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

4,323
8
4,331

18,064In thousands of e

Private and other income

4,331

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

18,064

Staff information

Funding of field-related costs

4,331

Staff information
In full-time equivalents

54

15

FUNDINGIn thousands of e

Private and other income-

In full-time equivalents

International staff

77

International staff

22

Locally-hired staff

1,481

Locally-hired staff

99

Field positions

1,558

Field positions

121

FINANCES By Country

financial report 2014

Papua New Guinea

Philippines

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,297

Locally hired staff

1,118International staff

2,077International staff

1,693

Operational running expenses

537

Operational running expenses

250

Medical and nutrition

405

Medical and nutrition

638

Logistics and sanitation

260

Logistics and sanitation

1,589

Training and local support

20

Training and local support

Transport, freight and storage

682

Transport, freight and storage

1,547

Consultants and field support

15

Consultants and field support

54–

Private and public institutional grants-

Private and public institutional grants-

Others4

Others6

Programmes
Indirect supply costs
Field-related expenses

5,297
40
5,337

FUNDING

Programmes

6,895

Indirect supply costs

268

Field-related expenses

7,163

FUNDINGIn thousands of e

Private and other income

3,837

Humanitarian Aid Office of the European
Commission (ECHO)

1,500

ECHO and EU institutions

1,500

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,500

Funding of field-related costs

5,337

In thousands of e

Private and other income

7,108

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)

55

EU governments

55

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

55
7,163

Staff information

Staff information

In full-time equivalents
In full-time equivalents

International staff

36

Locally-hired staff

183

Field positions

219

International staff

33

Locally-hired staff

81

Field positions

114

FINANCES By Country55

Médecins Sans Frontières

Russian Federation

SenegalEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,819

Locally hired staff

66

International staff

945

International staff

293

Operational running expenses

356

Operational running expenses

102

Medical and nutrition

32

Medical and nutrition

1,445

Logistics and sanitation

53

Logistics and sanitation

6

Training and local support

16

Training and local support

4

Transport, freight and storage

199

Transport, freight and storage

21

Consultants and field support

69

Consultants and field support

1

Private and public institutional grants-

Private and public institutional grants-

Others2

Others1

Programmes
Indirect supply costs
Field-related expenses

4,901
8
4,909

Programmes
Indirect supply costs

4

Field-related expenses

528

FUNDINGFUNDINGIn thousands of e

Private and other income

4,909

In thousands of e

Private and other income

528

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

4,909

Staff information

Funding of field-related costs

528

Staff information
In full-time equivalents

56

524

In full-time equivalents

International staff

15

International staff

4

Locally-hired staff

117

Locally-hired staff

5

Field positions

132

Field positions

9

FINANCES By Country

financial report 2014

Sierra Leone

South Africa

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5,636

Locally hired staff

2,707International staff

5,044International staff

1,323

Operational running expenses

995

Operational running expenses

326

Medical and nutrition

4,443

Medical and nutrition

641

Logistics and sanitation

3,898

Logistics and sanitation

168

Training and local support

430

Training and local support

95

Transport, freight and storage

5,440

Transport, freight and storage

533

Consultants and field support

239

Consultants and field support

385

Private and public institutional grants-

Others231

Private and public institutional grants
OthersProgrammes

26,021

Programmes

Indirect supply costs

1,312

Indirect supply costs

Field-related expenses

27,333

Field-related expenses

FUNDING

174
6,688
29
6,716

FUNDINGIn thousands of e

In thousands of e

Private and other income

23,201

5,567

ECHO and EU institutions

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

841
841

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) - Germany
Ministry of Foreign Affairs (BuZa) - Holland
Swedish International Development Cooperation
Agency (SIDA)
Department for International Development (DFID) - UK
EU governments
Governments - Others - Switzerland
Municipalities and regional councils - Switzerland
Non-EU European governments

Private and other income

258
500
1,000
544
588
2,890
17
384
400

North American governments-

Other governments-

UN institutions-

Public institutional income

4,132

Funding of field-related costs

27,333

Staff information-

AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)

920

EU governments

932

12

Non-EU European governments-

North American governments-

International Drug Purchase Facility (UNITAID)

217

Other governments

217

UN institutions-

Public institutional income

1,149

Funding of field-related costs

6,716

Staff information
In full-time equivalents

International staff

25

Locally-hired staff

173

Field positions

198

In full-time equivalents

International staff

75

Locally-hired staff

884

Field positions

959

FINANCES By Country57

Médecins Sans Frontières

South Sudan

Sudan

EXPENSES

In thousands of e

EXPENSES
In thousands of e

Locally hired staff

24,005International staff

20,047

Locally hired staff

4,041

Operational running expenses

3,869International staff

1,566

Medical and nutrition

10,006

Operational running expenses

Logistics and sanitation

5,661

Medical and nutrition

2,076

Training and local support

166

Logistics and sanitation

1,039

810

Transport, freight and storage

18,487

Consultants and field support

592

Transport, freight and storage

2,098

-

Consultants and field support

87

Private and public institutional grants
Others417

Training and local support

53

Private and public institutional grants

Programmes

83,250

OthersIndirect supply costs

1,227

Programmes

Field-related expenses

84,47746
11,816

Indirect supply costs

306

Field-related expenses

FUNDINGIn thousands of e

Private and other income

63,420

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

11,265
11,265

Private and other income

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

3
3,122
500
472
5
550

Humanitarian Aid Office of the European
Commission (ECHO)

418

ECHO and EU institutions

418

Danish Agency for Development Assistance (DANIDA)
EU governments

145

2,341
6,992

Swiss Agency for Development and Cooperation
Department (DDC)

198

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

580

Non-EU European governments

198

North American governments-

Other governments-

UN institutions-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada
North American governments
Other governments
UN institutions

936
1,517

1,269
1,269
-

Public institutional income
Funding of field-related costs

11,362

145

760
12,122

14
21,058Funding of field-related costs

75,774

In full-time equivalents

International staff

367

Locally-hired staff

3,629

Field positions

3,996

FINANCES By Country

FUNDINGIn thousands of e

Public institutional income

Staff information

58

12,122

Staff information
In full-time equivalents

International staff

24

Locally-hired staff

565

Field positions589

financial report 2014

Swaziland

Syria

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,537

Locally hired staff

4,256International staff

1,635International staff

3,372

Operational running expenses

500

Operational running expenses

841

Medical and nutrition

1,805

Medical and nutrition

4,644

Logistics and sanitation

139

Logistics and sanitation

1,612

Training and local support

82

Training and local support

103

Transport, freight and storage

556

Transport, freight and storage

1,378

Consultants and field support

123

Consultants and field support

191

Private and public institutional grants-

Others15

Programmes

8,393

Private and public institutional grants
OthersProgrammes

Indirect supply costs

162

Indirect supply costs

Field-related expenses

8,555

Field-related expenses

235
16,630306
16,937

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

7,425

Private and other income

16,937-ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)

7

EU governments-

EU governments

7

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

ECHO and EU institutions

International Drug Purchase Facility (UNITAID)

1,123

Other governments

1,123

UN institutions-

Public institutional income

1,130

Funding of field-related costs

8,555

Funding of field-related costs

16,937

Staff information

Staff information

In full-time equivalents
In full-time equivalents

International staff

30

Locally-hired staff

376

Field positions

406

International staff

57

Locally-hired staff

672

Field positions

729

FINANCES By Country59Médecins Sans Frontières

Tajikistan

TurkeyEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

333

Locally hired staff

32

International staff

596

International staff

113

Operational running expenses

71

Operational running expenses

17

Medical and nutrition

210

Medical and nutrition

18

Logistics and sanitation

15

Logistics and sanitation

43

Training and local support

26

Training and local support

610

Transport, freight and storage

102

Transport, freight and storage

17

Consultants and field support

5

Consultants and field support-

Private and public institutional grants-

Private and public institutional grants-

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

1,359
11
1,370

FUNDING

Programmes
Indirect supply costs
Field-related expenses

849

1,370

In thousands of e

Private and other income

849

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

1,370

Staff information

Funding of field-related costs

849

Staff information
In full-time equivalents

60-

FUNDINGIn thousands of e

Private and other income

849

In full-time equivalents

International staff

11

International staff-

Locally-hired staff

56

Locally-hired staff

8

Field positions

67

Field positions

8

FINANCES By Country

financial report 2014

UgandaUkraine

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,495

Locally hired staff

699

International staff

1,755International staff

861

Operational running expenses

119

Operational running expenses

762

Medical and nutrition

1,120

Medical and nutrition

1,312

Logistics and sanitation

211

Logistics and sanitation

454

Training and local support

48

Training and local support

29

Transport, freight and storage

508

Transport, freight and storage

859

Consultants and field support

116

Consultants and field support

92

Private and public institutional grants-

Private and public institutional grants

Others-8

Others

1,095

Programmes

5,519

Programmes

6,008

Indirect supply costs

144

Indirect supply costs

Field-related expenses

6,151

Field-related expenses

FUNDINGECHO and EU institutions

5,591
-

Swedish International Development Cooperation
Agency (SIDA)

205

EU governments

205

Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

66
66

North American governments

5,564

In thousands of e

Private and other income

5,564

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income--

International Drug Purchase Facility (UNITAID)

290

Other governments

290

UN institutions

45

FUNDINGIn thousands of e

Private and other income--

Public institutional income

561

Funding of field-related costs

6,151

Staff information

Funding of field-related costs

5,564

Staff information
In full-time equivalents

International staff

15

Locally-hired staff

56

Field positions

71

In full-time equivalents

International staff

31

Locally-hired staff

537

Field positions

568

FINANCES By Country61Médecins Sans Frontières

Uzbekistan

Yemen

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,719

Locally hired staff

4,564International staff

1,573

International staff

1,709

Operational running expenses

331

Operational running expenses

Medical and nutrition

1,235

Medical and nutrition

2,114

Logistics and sanitation

206

Logistics and sanitation

121

Training and local support

37

Training and local support

40

Transport, freight and storage

755

Transport, freight and storage

789

Consultants and field support

19

Consultants and field support

34

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes
Indirect supply costs
Field-related expenses

5,876
55
5,931

FUNDING

Programmes

Private and other income

15
9,859

Indirect supply costs

123

Field-related expenses

9,983

FUNDINGIn thousands of e

5,931

In thousands of e

Private and other income

9,983

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

Governments – Spain-

Non-EU European governments-

EU governments

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

UN institutions-

Public institutional income

Public institutional income-

Funding of field-related costs

5,931
Funding of field-related costs

Staff information
In full-time equivalents

62

474

International staff

30

Locally-hired staff

216

Field positions

246

FINANCES By Country

9,983

Staff information
In full-time equivalents

International staff

36

Locally-hired staff

526

Field positions

562

financial report 2014

Zimbabweother countries

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

6,967

Locally hired staff

771

International staff

1,675International staff

2,174

Operational running expenses

633

Operational running expenses

343

Medical and nutrition

2,165

Medical and nutrition

315

Logistics and sanitation

328

Logistics and sanitation

128

Training and local support

451

Training and local support

181

Transport, freight and storage

932

Transport, freight and storage

556

Consultants and field support

302

Consultants and field support

786

Private and public institutional grants

166

Others221

Private and public institutional grants-

Others188

Programmes

13,640Indirect supply costs

238

Field-related expenses

13,878FUNDING

Programmes

5,640

Indirect supply costs

487

Field-related expenses

6,127

FUNDINGIn thousands of e

Private and other income

11,891ECHO and EU institutions-

AGCD - Belgium
Municipalities and regional councils - Belgium
Danish Agency for Development Assistance (DANIDA)
EU governments

890
36
98
1,024

In thousands of e

Private and other income

3,533

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)

30

Irish Aid (DCI) - Ireland
Swedish International Development Cooperation
Agency (SIDA)

167
1,088
1,284

Non-EU European governments-

EU governments

North American governments-

Swiss Agency for Development and Cooperation
Department (DDC)

1,120

Non-EU European governments

1,120International Drug Purchase Facility (UNITAID)

963

Other governments

963

UN institutions
Public institutional income
Funding of field-related costs

1,987

North American governments-

International Drug Purchase Facility (UNITAID)

241

Other governments

241

UN institutions-51

13,878Staff information

Public institutional income

2,594

Funding of field-related costs

6,127

In full-time equivalents

International staff

30

Locally-hired staff

332

Field positions

362

Staff information
In full-time equivalents

International staff

42

Locally-hired staff

70

Field positions

112

FINANCES By Country63Médecins Sans Frontières

Transversal
Activities *EXPENSES
In thousands of e

Locally hired staff

609

International staff

1,918

Operational running expenses

393

Medical and nutrition

193

Logistics and sanitation

49

Training and local support

53

Transport, freight and storage

187

Consultants and field support

189

Private and public institutional grants-

Others-108

Programmes

3,483

Indirect supply costs
Field-related expenses

14
3,496

FUNDINGIn thousands of e

Private and other income

3,496

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

3,496

Staff information
In full-time equivalents

International staff

26

Locally-hired staff-

Field positions

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

64

FINANCES By Country

About this Report
Editors
Marisol Gajardo, International Finance Officer, with
Enrique Castro, MSF Czech Republic Head of Finance,
Mathias Wagner, MSF Germany Finance Coordinator,
and Ricardo Rubio, International Finance Coordinator.

Editorial support
Sara Chare, International Publications Manager.

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

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

Médecins Sans Frontières (MSF) is an international,
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conflict, epidemics, exclusion from healthcare andnatural disasters. MSF offers assistance to people
based on need and irrespective of race, religion,
gender or political affiliation.

MSF International
78 Rue de Lausanne, Case Postale 116, CH-1211, Geneva 21, Switzerland
Tel: +41 (0) 22 849 8400, Fax: +41 (0) 22 849 8404, www.msf.org