Institutionalising Health Accounts in Brazil

Annex A. Key classifications of the System of Health Accounts 2011
Copy link to Annex A. Key classifications of the System of Health Accounts 2011Table A A.1. Classification of Health Care Functions (HC)
Copy link to Table A A.1. Classification of Health Care Functions (HC)
HC-Categories |
Description |
|
---|---|---|
HC.1 |
Curative care |
|
HC.1.1 |
Inpatient curative care |
|
HC.1.2 |
Day curative care |
|
HC.1.3 |
Outpatient curative care |
|
HC.1.3.1 |
General outpatient curative care |
|
HC.1.3.2 |
Dental outpatient curative care |
|
HC.1.3.3 |
Specialised outpatient curative care |
|
HC.1.3.9 |
All other outpatient curative care |
|
HC.1.4 |
Home‑based curative care |
|
HC.2 |
Rehabilitative care |
|
HC.2.1 |
Inpatient rehabilitative care |
|
HC.2.2 |
Day rehabilitative care |
|
HC.2.3 |
Outpatient rehabilitative care |
|
HC.2.4 |
Home‑based rehabilitative care |
|
HC.3 |
|
Long-term care (health) |
|
HC.3.1 |
Inpatient long-term care (health) |
|
HC.3.2 |
Day long-term care (health) |
|
HC.3.3 |
Outpatient long-term care (health) |
|
HC.3.4 |
Home‑based long-term care (health) |
HC.4 |
|
Ancillary services (non-specified by function) |
|
HC.4.1 |
Laboratory services |
|
HC.4.2 |
Imaging services |
|
HC.4.3 |
Patient transportation |
HC.5 |
Medical goods (non-specified by function) |
|
|
HC.5.1 |
Pharmaceuticals and other medical non-durable goods |
|
HC.5.1.1 |
Prescribed medicines |
|
HC.5.1.2 |
Over-the‑counter medicines |
|
HC.5.1.3 |
Other medical non-durable goods |
|
HC.5.2 |
Therapeutic appliances and other medical durable goods |
HC.6 |
|
Preventive care |
HC.7 |
|
Governance and health system and financing administration |
All HC |
All functions = Current Health Expenditure |
Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.
Table A A.2. Classification of Health Care Providers (HP)
Copy link to Table A A.2. Classification of Health Care Providers (HP)
HP-Categories |
Description |
|
---|---|---|
HP.1 |
|
Hospitals |
|
HP.1.1 |
General hospitals |
|
HP.1.2 |
Mental health hospitals |
|
HP.1.3 |
Specialised hospitals (other than mental health hospitals) |
HP.2 |
|
Residential long-term care facilities |
HP.3 |
|
Providers of ambulatory healthcare |
|
HP.3.1 |
Medical practices |
|
HP.3.2 |
Dental practices |
HP.3.3 |
Other healthcare practitioners |
|
|
HP.3.4 |
Ambulatory healthcare centres |
|
HP.3.5 |
Providers of home healthcare services |
HP.4 |
|
Providers of ancillary services |
|
HP.4.1 |
Providers of patient transportation and emergency rescue |
|
HP.4.2 |
Medical and diagnostic laboratories |
HP.4.9 |
Other providers of ancillary services |
|
HP.5 |
|
Retailers and other providers of medical goods |
|
HP.5.1 |
Pharmacies |
|
HP.5.2 |
Retail sellers and other suppliers of durable medical goods and medical appliances |
|
HP.5.9 |
All other misc. sellers and other suppliers of pharmaceuticals and medical goods |
HP.6 |
Providers of preventive care |
|
HP.7 |
Providers of healthcare system administration and financing |
|
HP.8 |
|
Rest of economy |
|
HP.8.1 |
Households as providers of home healthcare |
|
HP.8.2 |
All other industries as |
HP.9 |
Rest of the world |
|
All HP |
All providers = Current Health Expenditure |
Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.
Table A A.3. Classification of Health Care Financing Schemes (HF)
Copy link to Table A A.3. Classification of Health Care Financing Schemes (HF)
HF-Categories |
Description |
||
---|---|---|---|
HF.1 |
Government schemes and compulsory contributory healthcare financing schemes |
||
HF.1.1 |
Government schemes |
||
HF.1.2 |
Compulsory contributory health insurance schemes |
||
HF.1.2.1 |
Social health insurance schemes |
||
HF.1.2.2 |
Compulsory private insurance schemes |
||
HF.2 |
Voluntary healthcare payment schemes |
||
HF.2.1 |
Voluntary health insurance schemes |
||
HF.2.2 |
NPISH financing schemes |
||
HF.2.3 |
Enterprise financing schemes |
||
HF.3 |
Household out-of-pocket payment |
||
HF.4 |
Rest of the world financing schemes (non-resident) |
||
All HF |
All financing schemes = Current Health Expenditure |
Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.
Table A A.4. Classification of Revenues of Health Care Financing Schemes (FS)
Copy link to Table A A.4. Classification of Revenues of Health Care Financing Schemes (FS)
FS-Categories |
Description |
|
---|---|---|
FS.1 |
Transfers from government domestic revenue (allocated to health purposes) |
|
FS.1.1 |
Internal transfers and grants |
|
FS.1.2 |
Transfers by government on behalf of specific groups |
|
FS.1.3 |
Subsidies |
|
FS.1.4 |
Other transfers from government domestic revenue |
|
FS.2 |
Transfers distributed by government from foreign origin |
|
FS.3 |
Social insurance contributions |
|
FS.3.1 |
Social insurance contributions from employees |
|
FS.3.2 |
Social insurance contributions from employers |
|
FS.3.3 |
Social insurance contributions from self-employed |
|
FS.3.4 |
Other social insurance contributions |
|
FS.4 |
Compulsory prepayment (other than FS.3) |
|
FS.4.1 |
Compulsory prepayment from individuals/households |
|
FS.4.2 |
Compulsory prepayment from employers |
|
FS.4.3 |
Other compulsory prepaid revenues |
|
FS.5 |
Voluntary prepayment |
|
FS.5.1 |
Voluntary prepayment from individuals/households |
|
FS.5.2 |
Voluntary prepayment from employers |
|
FS.5.3 |
Other voluntary prepaid revenues |
|
FS.6 |
Other domestic revenues n.e.c. |
|
FS.6.1 |
Other revenues from households n.e.c. |
|
FS.6.2 |
Other revenues from corporations n.e.c. |
|
FS.6.3 |
Other revenues from NPISH n.e.c. |
|
FS.7 |
Direct foreign transfers |
|
All FS |
All revenues = Current Health Expenditure |
Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.
Table A A.5. Classification of Financing Agents (FA) implementing Health Care Financing Schemes
Copy link to Table A A.5. Classification of Financing Agents (FA) implementing Health Care Financing Schemes
FA-Categories |
Description |
|
---|---|---|
FA.1 |
General government |
|
FA.1.1 |
Central government |
|
FA.1.2 |
State/Regional/Local government |
|
FA.1.3 |
Social security agency |
|
FA.1.9 |
All other general government units |
|
FA.2 |
Insurance corporations |
|
FA.2.1 |
Commercial insurance companies |
|
FA.2.2 |
Mutual and other non-profit insurance organisations |
|
FA.3 |
Corporations (other than insurance corporations) |
|
FA.3.1 |
Health management and provider corporations |
|
FA.3.2 |
Corporations (other than providers of health services) |
|
FA.4 |
Non-profit institutions serving households (NPISH) |
|
FA.5 |
Households |
|
FA.6 |
Rest of the world |
|
FA.6.1 |
International organisations |
|
FA.6.2 |
Foreign governments |
|
FA.6.3 |
Other foreign entities |
|
All FA |
All financing agents = Current Health Expenditure |
Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.