Database Specific
Database Specific Abstract AbstractThe System of health Accounts - SHA - is structured in accordance with the methodology of the System of Health Accounts (SHA) and is in line with the accounting rules laid down in the Commission Regulation (EU) 2015/359 and in the European System of Accounts, ESA 2010. It provides statistics on healthcare expenditure and financing on the Country’s health system, useful to meet analysis needs and to make comparisons at international level.
Source Source Data source(s) used Data source(s) usedStarting from September 23 2019, the time series of national accounts, based on the new European System of Accounts (ESA 2010), have been subjected to an extraordinary revision, exploiting advances in methods and sources. The revision took place in coordination with other European countries.
The previously diffused series are available in the sections “System of Healt Accounts (SHA) in the 2014 version” of this same site.
The compilation of the System of Health Accounts is based on the integration of administrative data and samples. The sources used are:
• Istat sources:
- Final consumption expenditure by general government, according to classification COFOG (Classification of the Functions of Government), division 07 "Health". The group 07.5 (Research and Development health) is excluded, according to the SHA methodology;
- Households' final consumption expenditure in healthcare according to ESA 2010 and to the classification COICOP (Classification of Individual Consumption by Purpose);
- National Accounts, Final consumption of non-profit Institutions serving households (NPISH);
- Survey on households: health conditions and use of medical services;
- Integrated statistical system of administrative and survey data for SBS estimations (Frame-SBS);
- Household Budget Survey (HBS);
-Multipurpose survey on households: aspects of daily life.
• Ministry of health sources:
- Assistance Level Costs (LA) forms, data on expenditures of Local Health Units (LHUs) by health care level;
- Local Health Units’ profit and loss accounts;
- National Information Dependency System (SIND);
- Mental health information system (SISM);
- Information system for assistance monitoring in Emergency-Urgency (EMUR);
- Survey forms on management and economic activities of LHUs (Form STS11 -"Dati anagrafici delle strutture sanitarie" and form STS21 - "Assistenza specialistica territoriale - Attività clinica, di laboratorio, di diagnostica per immagini e di diagnostica strumentale"-HSP24 "Day hospital, nido, pronto soccorso, sale operatorie, ospedalizzazione domiciliare e nati immaturi");
-Information system for monitoring direct and behalf distribution of medicines (Distribuzione diretta e distribuzione per conto-DD);
- Hospital discharge form (SDO);
-Monitoring Information system for residential and semi-residential care (FAR);
-Monitoring information system for home care (SIAD).
• Other sources:
- Bank of Italy: Survey on international tourism;
- Insurance Supervision Institute (IVASS): Financial Statements of Insurance Corporations;
- Italian Revenue Agency:
- Business Sector Studies (Studi di Settore);
- Summary Reliability Indices (ISA);
- Italian Medicines Agency (AIFA), The Medicines Utilisation Monitoring Centre (OsMed) and IMSHealth.
Data Characteristics Data Characteristics Other data characteristics Other data characteristicsIn 2019, the structure of the “Assistance Level Costs”, the main source used to estimate the health expenditure by Health Care Function and by Provider, for the Local Health Units included in HF.1.1. was amended. The new form, based on the DPCM of the 12th of January 2017, provides different classification and a different level of detail of the expenditure items, compared with the previous one, that was in use since the 2001. For this reason, it is not possible to ensure continuity in the time series of the items.
The items involved are marked with flag b (break).
Periodicity PeriodicityAnnual
Power code Power code Reference period Reference periodCalendar year
Unit of measure used Unit of measure usedMillions of euro
Population & Scope Population & Scope Statistical population Statistical populationResident population.
Concepts & Classifications Concepts & Classifications Classification(s) used Classification(s) usedInternational Classification for the Health Accounts (ICHA)
Health care functions (ICHA-HC):
relate to the type of need that current expenditure on healthcare aims to satisfy or the kind of objective pursued.
Health care financing schemes (ICHA-HF):
means types of financing arrangements through which people obtain health services, including both direct payments by households for services and goods and third-party financing arrangements.
Health care providers (ICHA-HP):
means the organizations and actors that deliver healthcare goods and services as their primary activity, as well as those for which healthcare provision is only one among a number of activities.
Key statistical concept Key statistical conceptHealth care expenditure concerns the process of providing and financing health care in Countries, by referring to health care goods and services, its providers and financing.
In order to collect the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. The SHA shares the goals of the ESA 2010 to constitute an integrated system of comprehensive, internally consistent, and internationally comparable accounts.
The System Health Accounts (SHA) is organized around a tri-axial system for the recording of health expenditure, by means of the International Classification for Health Accounts (ICHA), defining:
• health care by function (ICHA-HC)
• health care service provider industries(ICHA-HP)
• health care financing scheme (ICHA-HF).
The System of health Accounts - SHA - is structured in accordance with the methodology of the System of Health Accounts (SHA) and is in line with the accounting rules laid down in the Commission Regulation (EU) 2015/359 and in the European System of Accounts, ESA 2010. It provides statistics on healthcare expenditure and financing on the Country’s health system, useful to meet analysis needs and to make comparisons at international level.
Starting from September 23 2019, the time series of national accounts, based on the new European System of Accounts (ESA 2010), have been subjected to an extraordinary revision, exploiting advances in methods and sources. The revision took place in coordination with other European countries.
The previously diffused series are available in the sections “System of Healt Accounts (SHA) in the 2014 version” of this same site.
The compilation of the System of Health Accounts is based on the integration of administrative data and samples. The sources used are:
• Istat sources:
- Final consumption expenditure by general government, according to classification COFOG (Classification of the Functions of Government), division 07 "Health". The group 07.5 (Research and Development health) is excluded, according to the SHA methodology;
- Households' final consumption expenditure in healthcare according to ESA 2010 and to the classification COICOP (Classification of Individual Consumption by Purpose);
- National Accounts, Final consumption of non-profit Institutions serving households (NPISH);
- Survey on households: health conditions and use of medical services;
- Integrated statistical system of administrative and survey data for SBS estimations (Frame-SBS);
- Household Budget Survey (HBS);
-Multipurpose survey on households: aspects of daily life.
• Ministry of health sources:
- Assistance Level Costs (LA) forms, data on expenditures of Local Health Units (LHUs) by health care level;
- Local Health Units’ profit and loss accounts;
- National Information Dependency System (SIND);
- Mental health information system (SISM);
- Information system for assistance monitoring in Emergency-Urgency (EMUR);
- Survey forms on management and economic activities of LHUs (Form STS11 -"Dati anagrafici delle strutture sanitarie" and form STS21 - "Assistenza specialistica territoriale - Attività clinica, di laboratorio, di diagnostica per immagini e di diagnostica strumentale"-HSP24 "Day hospital, nido, pronto soccorso, sale operatorie, ospedalizzazione domiciliare e nati immaturi");
-Information system for monitoring direct and behalf distribution of medicines (Distribuzione diretta e distribuzione per conto-DD);
- Hospital discharge form (SDO);
-Monitoring Information system for residential and semi-residential care (FAR);
-Monitoring information system for home care (SIAD).
• Other sources:
- Bank of Italy: Survey on international tourism;
- Insurance Supervision Institute (IVASS): Financial Statements of Insurance Corporations;
- Italian Revenue Agency:
- Business Sector Studies (Studi di Settore);
- Summary Reliability Indices (ISA);
- Italian Medicines Agency (AIFA), The Medicines Utilisation Monitoring Centre (OsMed) and IMSHealth.
Millions of euro
Annual
Calendar year
In 2019, the structure of the “Assistance Level Costs”, the main source used to estimate the health expenditure by Health Care Function and by Provider, for the Local Health Units included in HF.1.1. was amended. The new form, based on the DPCM of the 12th of January 2017, provides different classification and a different level of detail of the expenditure items, compared with the previous one, that was in use since the 2001. For this reason, it is not possible to ensure continuity in the time series of the items.
The items involved are marked with flag b (break).
Resident population.
Health care expenditure concerns the process of providing and financing health care in Countries, by referring to health care goods and services, its providers and financing.
In order to collect the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. The SHA shares the goals of the ESA 2010 to constitute an integrated system of comprehensive, internally consistent, and internationally comparable accounts.
The System Health Accounts (SHA) is organized around a tri-axial system for the recording of health expenditure, by means of the International Classification for Health Accounts (ICHA), defining:
• health care by function (ICHA-HC)
• health care service provider industries(ICHA-HP)
• health care financing scheme (ICHA-HF).
International Classification for the Health Accounts (ICHA)
Health care functions (ICHA-HC):
relate to the type of need that current expenditure on healthcare aims to satisfy or the kind of objective pursued.
Health care financing schemes (ICHA-HF):
means types of financing arrangements through which people obtain health services, including both direct payments by households for services and goods and third-party financing arrangements.
Health care providers (ICHA-HP):
means the organizations and actors that deliver healthcare goods and services as their primary activity, as well as those for which healthcare provision is only one among a number of activities.