Economic Results of Health Insurance Companies

Methodology

Table 1

Average registered number of employees – f/t equivalent; actual persons
The registered number of employees includes all permanent and temporary employees (irrespective of their citizenship), who have employment contracts and receive wages from their employer. It does not matter whether they are actually at work or not (e.g., for being ill, on holiday, military training, etc.). Women on maternity and child-care leaves and persons on parental leave, persons on their military duty (including persons on compulsory community service), apprentices, students on operational practice, persons working on the basis of contracts for work or contracts of service, etc. are excluded. The average registered number of employees is computed as the arithmetic mean of the average registered numbers of employees for individual months. The average registered number of employees for a month is the sum of the number of actual persons in the individual days of the month of a reference period (including days of rest) divided by the full number of calendar days of the month concerned.
Conversion to the f/t equivalent concerns employees working part-time, employees employed occasionally (on call), employees under 16, and employees having parallel secondary occupation.
Accrual-based insurance premiums, total - revenues (accrual-based) of health insurance companies (excl. payments from the state) from premiums – i.e., from general health insurance premiums, measured by the revenue method, and contractual and additional health insurance revenues (obtained from the respective accounts of Account Class 6 – Revenues).
Costs, total – expenses (accrual-based) obtained by the cost method from respective funds of health insurance companies and costs obtained from respective accounts of Account Class 5 – Expenses).
Costs of health care - include expenses of health insurance companies on health care (accrual-based) from respective funds and costs of claim payments from respective cost accounts.
Wages (excl. other personnel expenses) – are money settlements or settlements of money value (wages in kind) provided by the employer to employees (in the registered number of employees) for work. Wages in statistical reporting include basic wages and salaries, premium pays, bonuses, compensations of wages and salaries, remuneration for being on stand-by, and other wage and salary components. With wages in kind, the respective share of the input price of motor vehicle the employer provides to their employee for business and private use (see Article 6(6) of Act No. 586/1992 Coll. on income tax, as last amended) is included. Cost wages are kept on the account together with other personnel costs. The other personnel costs are not included in wages and are reported separately. The wages item also includes settlements of wage nature (remuneration for work) paid from profits, remuneration fund or other funds created from disposable profits.
Wages are reported gross – i.e., prior to general health and social insurance premiums, advance payments of income tax of actual persons, and other statutory deductions or deductions agreed with the employee. Amounts charged to be paid in the reference period are reported.
Other personnel costs – remuneration for work provided on the basis of contract other than employments contracts. They mostly include severance pay, remuneration for work according to contracts for work or of service, according to copyright regulations, etc.
Depreciation of intangible and tangible fixed assets, total - the difference of the depreciation items between the turnovers on the debit minus credit sides of the respective accounts of Account Class 5 – Expenses, incl. written down value of discarded assets.

Table 2

Accrual-based insurance premiums, total (see the description for Table 1 above)
Clearing with the special health insurance account – incomes of insurance premiums (accrual-based) for public health insurance, which are paid by the state for the insured.

Table 3

Costs of health care – include expenses of health insurance companies paid from the means of general health insurance and costs of claim settlements from contractual insurance broken down into individual types of health care, which can be considered comparable in the framework of compared quarters.

Table 4

Intangible and tangible fixed assets depreciated - net – the balance of intangible and tangible fixed assets depreciated (excl. accumulated depreciation of intangible and tangible fixed assets) as at the end of the reference period.
Tangible fixed assets non-depreciated – the balance of tangible fixed assets non-depreciated as at the end of the reference period.
Receivables (incl. advances) – the balance of receivables from customers, public health insurance, health care providers, redistribution, and provided advances, and of other receivables at the end of reference period.
Liabilities, total – the sum of equity capital, other sources and other liabilities as at the end of reference period.
Long-term and short-term payables – the balance of long-term and short-term trade payables and of advances received, payables related to public health insurance, taxes, employees, and other payables of at the end of the reference period.

Note

1. The symbol of “X” in a table box implies that the respective figure cannot occur for logical reasons (e.g., in an index for which the value was “0” in the base period, or a figure having the minus sign, or if an index exceeds 999.9).

2. The symbol of “.” in a table box implies that the figure was not measured in the period concerned.

3. The indices are calculated from data not rounded off.