Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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METEOR identifier: | 269653 |
Registration status: | Health, Standard 01/03/2005 |
Definition: | Payments made by or on behalf of the establishment in respect of borrowings (e.g. interest on bank overdraft) provided the establishment is permitted to borrow. This does not include the cost of equity capital (i.e. dividends on shares) in respect of profit-making private establishments. |
Context: | Health expenditure: This metadata item has been retained in the data set because of its significance for the private sector. Private profit-making establishments will seek to fund their operations either by loan borrowings (debt capital) or raising shares (equity capital). The cost of either can be significant, although the cost of the latter (that is, dividends on shares) would come out of profits. |
Establishment—recurrent expenditure (interest payments)
Data Element Concept Attributes
Object Class attributes
Identifying and definitional attributes
Object class: | Establishment |
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Definition: | Institutions, organisations or the community from which health services are provided. The term establishment covers conventional health establishments and also organisations which may provide services in the community. |
Specialisation of: | Organisation |
Source and reference attributes | |
Origin: | National Health Data Committee |
Property attributes
Identifying and definitional attributes
Property: | Recurrent expenditure |
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Definition: | Expenditure which does not result in the acquisition or enhancement of an asset. |
Property group: | Financial characteristics |
Source and reference attributes | |
Submitting organisation: | Australian Institute of Health and Welfare |
Reference documents: | Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0 |
Data element concept attributes
Relational attributes
Data Elements implementing this Data Element Concept: |
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