Admissions for health care services. This account includes admissions derived from the provision of different services that the hospital offers: stays, outpatients appointments, analysis, X rays, etc., according to who pays: private individuals, agreements with mutuals or other private insurance companies, etc.

The accounts for admission by hospitalisation stay include, apart from catering, pharmacy, operating theatre, laboratory, etc. Professional fees are included in these accounts when the hospital has invoiced for these fees and entered by the hospital in the 6.4 personnel expenditure accounts.

Private individuals. Income derived from the services provided to patients who pay the hospital directly without the existence of an intermediary, such as the lnsalud, mutual companies, etc.

Agreements with mutual companies and other private insurance companies.- Includes income derived from services given to patients who are treated in the hospital on the account of a mutual or private insurance company. Normally, not always, a prior agreement exists between the hospital and the entity. Sometimes, the patient pays the hospital directly for part of the services: medication, part of hospitalisation costs, etc. In this case, the amount paid directly by the patient must figure in account 7.0.0 (private individuals). In the case of a hospital which belongs to a mutual or insurance company, if it does not charge for patients affiliated to the owner company, no amount is registered in this account.

Operation Subsidies.-Refers to current subsidies, i.e. non returnable amounts which the hospital receives for operational expenditure, no to be invested in land, buildings, equipment or financial assets (shares, bonds, etc.). These subsidies, in other words, finance operating deficits.