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Establishment—recurrent expenditure (interest payments)

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.

Components

Data Element
Implemented in 1 data element

Comments

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.

References


This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.

Related content

Relation Count
Data Elements implementing this Data Element Concept 1