Expenditure on Prevention Activities Under SHA 2011: Supplementary Guidance

Overview

A System of Health Accounts 2011 (SHA 2011) provides a comprehensive framework for reporting internationally comparable data on health expenditure. The core accounting framework of SHA 2011 is organised around a tri-axial system of classifications: the different types of health care goods and services consumed (classification of health care functions, ICHA-HC), the providers of these goods and services (classification of health care providers, ICHA-HP) and the financing schemes paying for them (classification of health care financing schemes, ICHA-HF). The functional classification defines the overall boundary of health expenditure and is organised according to purpose, including services with the aim of prevention.