Fixed assets and subsidies in the hospital's annual financial statements

Dual hospital financing

• Overview of the financing system.
• Overview of the legal basis such as the Hospital Financing Act and state hospital laws.

Special provisions of the Hospital Accounting Ordinance (KHBV)

• Introduction to special regulations of the KHBV on the treatment of fixed assets and subsidies.

Types of investment cost support

• Individual funding, investment cost lump sums, funding under the KHG, public funding, third-party grants.

Fixed assets and special items

• Acquisition, depreciation and disposal of subsidized assets, creation and reversal of special items, interaction of fixed assets and special items, use of financing keys.

Posting of subsidized expenses

• Subsidized use of fixed assets, subsidized non-capitalizable measures.

Delimitation of the funding area

• Principle of neutrality of the subsidy area, subsidy balance sheet, losses and income from subsidized assets, anticipation of subsidies.

Equalization items according to the KHG

• Legal basis, creation and posting of balancing items for own funds promotion and from loan promotion.