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Table 4 CPU income financial sub-accounts for the contributory and subsidized schemes according to IFRS or PAR group

From: Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial–actuarial approach

Contributory scheme

Financial catalog AT FT001

Financial sub-accounts

Capitation Payment Unit–CPU

Additional CPUa

Payment unit for promotion and prevention activities

Moderator fees

Copays

IFRS 1 and 2

41020101

410202

410203

41020801

41020901

PAR 6, 7 and 8

431101

431102

431122

431103

431104

Subsidized scheme

Financial catalog

AT FT001

Financial sub-accounts

Capitation Payment Unit–CPU

Copays

IFRS 1 and 2

41020102

41020902

PAR 6, 7 and 8

431106

431107

  1. aThis sub-account corresponds to an additional premium that is delivered to the HPE by affiliates residing in certain municipalities due to geographic dispersion and low population density, in order to cover cost overruns in health care