Healthcare reporting has its own classification
The model used for ordinary annual accounts does not automatically determine healthcare reporting. Size, legal form, activities and group structure require a separate assessment, including whether the simplified micro-provider model applies.
Map reporting duties for each entity
Consolidated group reporting may coexist with individual healthcare-provider reports. A Dutch Section 403 declaration does not automatically remove a provider’s own duty. Identify the financial statements, governance information, board or supervisory statements and any external auditor’s report required in the particular case.
Keep the classification and reconciliations on file
Document the entities and criteria used, intercompany eliminations and who prepares and approves each document. Reassess after changes in turnover or structure. A consistent group file supports external audit preparation and reduces the need to reconstruct the same information in the following reporting year.
Source and background: Jaarverantwoording zorg – Vragen en antwoorden voor zorgaanbieders.
