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Statistical processing

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Government Finances, Economic Statistics
Louise Mathilde Justesen
+45 39 17 33 57

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Health care expenditures (SHA)

Data for this statistic are collected annually from a number of both internal and external sources using data extracts and data deliveries. The collected data are validated on a macro level by controls of time series and different reasonableness checks. When data have been validated, the classification according to SHA2011 begins followed by imposed weights gathered from supplementary sources. Lastly, data are integrated and compiled into the final result.

Source data

The statistics is compiled using a number of internal and external sources.

Internal sources

  • Data extracts from Statistics Denmark's internal database DIOR (database for integrated public accounts), which stores the accounting information from the central and local governments.
  • Data deliveries from the office of National Accounts in Statistics Denmark about the final consumption expenditure of households on health care goods and services. Data from this is published in Statbank's table NAHC23 for year t-3 in jun.
  • Data from the Household Budget Survey are used as weights to split between general practitioners, dentists, physiotherapists etc.
  • Data from table AED022 and AED03 on the number of visited hours for personal and practical help in own home and nursing homes, respectively along with table SYGUS2 on public expenditures to psychiatry. Data from table AED022 and AED03 are used to calculate a distribution key.

External sources

  • Data deliveries from the Danish Health Data Authority based on DRG-grouped National Patient Register to split expenses in somatic hospitals between inpatient and outpatient curative care. In addition, data from the Register of Pharmaceutical sales are also provided.
  • Data from publicly available annual reports from the patient organizations: Danish Cancer Society, Gigtforeningen, Hjerteforeningen samt Health Insurance ”danmark” and Statens Serum Institut.
  • Key figures from F&P concerning health insurance schemes.
  • Data delivery from the JRCC Joint Rescue Center regarding the cost of ambulance flights.
  • Extraordinary for 2020-2022, COVID-19-related information have been collected from the local governments and Statens Serum Institut. In addition, specific delivery is received for the treatment costs of COVID-19 patients from the Danish Health Data Authority based on DGR-grouped LPR3 data.

Frequency of data collection

Data is collected annually.

Data collection

The majority of data is collected by data extractions from Statistics Denmark's internal database DIOR (database for integrated public accounts) and by internal data deliveries from the office of National accounts. Data extractions from DIOR are conditioned on the SHA2011 definition of consumption. By an in depth examination of the central government accounts §16 The Danish Ministry of Health and the local government accounts a code list have been prepared which determines all relevant consumption expenditures from the public accounts within the scope of SHA2011. Furthermore, a part of data is collected from supplementary sources from The Danish Health Data Authority, various patient organizations and health insurance "danmark" and F&P.

Data validation

The public part of the statistic, which is collected by DIOR data, is validated within the scope of the statistics General Government Finances. In addition, the data delivery regarding household consumption of health care goods and services from the office of National Accounts in Statistics Denmark is also validated on receipt. Data deliveries from external sources are validated on a macro level by controls of time series and different reasonableness checks.

Data compilation

When the collection of data is complete, data is classified according to the SHA2011 manual. This implies that for each consumption expenditure, an associated health function, provider and financing scheme is coded.

The classification of primary data takes place on a very detailed level, where the main account level for the central government as well as the function and grouping level for local governments are coded. The classification is made through a number of processes:

  1. Data from general government finances are compared with previous years and all previous classifications are transferred to recent year.
  2. New accounts are classified manually according to the SHA2011.
  3. A number of cases are then applied. These cases provide additional information, which results in partial reclassification of SHA2011 coding from the first two processes. The reclassification primarily concerns expenses at the local government levels as there are several accounts that contain different SHA categories. The cases impose distribution keys such as the distribution of expenses for personal and practical help or the distribution between psychiatrists and other specialists.

For the recent year, annual reports or relevant information in order to calculate the specific cases are not always available. Thus, information from previous years will be projected by either previous growth rates or flat projections depending on the data basis.

After the classification of data is completed, data is integrated, validated and transmitted.


No corrections are made other than what has already been described under Data Validation and Data Processing.