The data published here is limited to the information that NHS providers are required to include in their annual accounts.
- the data files do not contain all consolidation adjustments made by us, such as adjustments to eliminate income and expenditure between NHS providers. For this reason the totals of the data included in the files might not agree with the consolidated NHS provider accounts 2018/19
- this data includes the results of NHS charitable funds where an NHS provider has assessed that it can control the charity as defined by accounting standards
Additional guidance including accounting policy changes and information on data for previous years is also available.