Practices of health practitioners; finance, 2005-2015
Explanation of symbols
Table explanation
This table contains information regarding the finance of health practitioners as defined in the Standard Industrial Classification 2008 (SIC 2008).
Data available from: 2005 till 2015
Status of the figures:
The figures in this table are definite. Due to insufficient available tax declarations, figures for medical specialist practices for 2015 have not been published.
Changes as of 27th September 2019:
This table has been discontinued.
When will new figures be published?
Not applicable.
In the near future a new table will be started with figures on the finance of all health care providers in NACE section Q, including figures on practices of health practitioners
Description topics
- Entrepreneurs
- Someone providing an income from labour as a self-employed entrepreneur and/or director-Major shareholder (DGA).
A self-employed entrepreneur is someone who works for their own account and risk in their own company, practice or profession.
A DGA is a company owner employed by the company.
----------
Only registered health care professionals in the so-called BIG-register by the Ministry of Health, Welfare and Sport are mentioned as entrepreneurs. Other entrepreneurs with companies in this branch are not.
- Enterprises
- The actual transactor in the production process characterised by independence in decisions about the process and by providing products to others.
These are enterprises that could not be linked to entrepreneurs in the so-called BIG-register by the Ministry of Health, Welfare and Sport. - Operating result
- Operating returns
- The results from normal business activities, this is the sales of goods and services, the value of stock changes, the activated production for the company, subsidies and damage claims.
- Total operating returns
- Net turnover
- Business returns, excluding VAT (value added taxes) from the selling of goods and services to customers. Turnover is calculated after deduction of discounts, bonuses, returnable deposits and on-charged freight costs
- Other revenues
- Revenues that are not part of net turnover.
Explanation:
These are: -the value of changes in stock, including work in progress; payments for personnel on loan; activated production for the company; subsidies and export restitutions; compensation for damages.- Total other revenues
- Subsidies
- Payment by the government or EU institutions to resident producers with the aim to influence production levels, prices, or remuneration of the production factors.
- Other revenues not before mentioned
- Revenues that are not part of net turnover and subsidies.
- Operating costs
- The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.
- Total operating costs
- Labour costs
- The gross wages and salaries of employees and the social contributions payable by the employers.
- Total labour costs
- Wages and salaries
- The compensation for the employee who has worked in a given period and which is payable by the employer, including the wage tax and social premiums paid by the employer on behalf of the employee.
- Social security contributions
- The contributions paid by employers to social security. These include imputed and actual social premiums and actual pension premiums.
- Depreciation fixed assets
- Depreciation of durable means of production, e.g. machinery buildings, transport equipment, computers and software due to normal usage and economic obsolescence. Depreciation of intangible assets, e.g. costs of research and development, acquisition of intellectual rights and goodwill.
- Other operating costs
- Operating costs that are not part of labour costs and depreciation fixed assets.
This category includes the costs of energy, housing, machinery and equipment, inventory, etc; transport, sales and promotions, communication, costs of services provided by third parties and other costs not classified elsewhere.- Total other operating costs
- Other personnel costs
- Personnel costs that are not part of wages and salaries and social security contributions.
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.
- Operating costs not before mentioned
- Operating results
- Operating returns minus operating costs.
- Operating surplus
- The financial revenues minus the financial expenditure. The revenues come from interest, investment income, participations, dividends and other financial revenues. The expenditure consist of interest paid, loans, loss in participations and investments.
- Financial revenues
- Total revenues and profits:
- interest;
- participations;
- dividends;
- loans;
- investments;
- other financial items.
- Financial expenditure
- Costs and losses of:
- interest;
- participations;
- dividends;
- loans;
- investments;
- other financial items.
- Operating surplus
- The financial revenues minus the financial expenditure. The revenues come from interest, investment income, participations, dividends and other financial revenues. The expenditure consist of interest paid, loans, loss in participations and investments.
- Exceptional result
- The result of the exceptional income minus the exceptional expenses. Exceptional income includes profits that do not come out of regular business transactions. For instance differences in exchange rates, positive results from participations, foreign holdings, investments etc. Exceptional expenses are losses that do not come out of regular business transactions. For instance differences in exchange rates, negative results from participations, foreign holdings, investments etc. reorganisation costs.
- Exceptional income
- Profits that do not come out of regular business transactions. For instance differences in exchange rates, positive results from participations, foreign holdings, investments etc.
- Exceptional expenses
- Losses that do not come out of regular business transactions. For instance differences in exchange rates, negative results from participations, foreign holdings, investments etc. reorganisation costs.
- Exceptional result
- The result of the exceptional income minus the exceptional expenses. Exceptional income includes profits that do not come out of regular business transactions. For instance differences in exchange rates, positive results from participations, foreign holdings, investments etc. Exceptional expenses are losses that do not come out of regular business transactions. For instance differences in exchange rates, negative results from participations, foreign holdings, investments etc. reorganisation costs.
- Pre-tax results
- The sum of the operating results, the financial results and extra-ordinary results.