Table 1

A summary of the System of Health Accounts dimensions

CodeSHA dimensionDescription
FSRIRevenue institutionsInstitutional units providing revenues to financing schemes
FSRevenues of financing schemesHow revenues (ie, funds) are mobilised by financing schemes (type of revenues)
HFFinancing schemesFinancing arrangements through which people obtain health services
FAFinancing agentsInstitutional units/organisations who operate the healthcare financing schemes (ie, manage the healthcare funds)
HPHealthcare providersOrganisations and actors who deliver healthcare goods and services
HCHealthcare functionsThe type of need healthcare transactions aim to satisfy OR the kind of objective pursued
DISDisease classThe disease which an activity/expenditure line links to
FPFactors of provisionInputs needed to produce healthcare goods and services
HKCapital account (separate mapping)Total value of the fixed assets that health providers have acquired during the accounting period (less the value of the disposals of assets)