Module 6 provides an overview of how the System of Health Accounts (SHA) organises and classifies health care financing, including the different types of financing schemes and their roles within the system.  

The first submodule, “The financing dimension”, introduces the classification of the Health Care Financing Schemes (HF), explains the main scheme types, outlines the other classifications of the financing dimension, and shows the links between the categories of the different classifications through a financial flow chart. 

Each of the following submodules cover a specific type of health care financing scheme, presenting its characteristics, country examples, main associated types of revenues (FS), the relevant institutional units (financing agents (FA) and units providing revenues to the schemes (FS.RI)), frequently used data sources for health accounts and notes for the correct identification and accounting of the financing schemes.