STUDI
NUMERO 31 - MAY 2015
AVERAGE PAYMENT TIME FOR PRIVATE AND
PUBLIC HEALTH ORGANISATIONS
2014 AND PRIOR YEARS
CENTRO STUDI
• Andrea Guglieri
• Sara Carbone
Assobiomedica Research Centre
Assobiomedica Research Centre
Research Centre dedicated to Ernesto Veronesi
Research Centre Director: Paolo Gazzaniga
INDICE
INTRODUCTION3
1 LATE PAYMENTS AND REFERENCE LEGISLATION
4
1.1EVOLUTION BETWEEN 1990 AND 2012
4
1.2RECENT DEVELOPMENTS
6
1.2.1 “DEBT-REDUCING” ACTIONS
6
1.2.2E-INVOICING
9
1.2.3 THE “SPLIT PAYMENT” SYSTEM
9
2 PAYMENT TIMES IN ITALY
10
2.1PUBLIC HEALTH ORGANISATIONS
1O
2.1.2 LATE PAYMENTS AT REGIONAL LEVEL
12
2.2 AVERAGE PAYMENT TIME FOR PRIVATE HEALTH ORGANISATIONS
14
CONCLUSIONS17
ANNEX 1 - METHODS
19
ANNEX 2 - DSO TABLES AND CHARTS PER REGION (1990-2014) 22
ANNEX 3 - DSO TABLES PER PUBLIC ENTITY (DECEMBER 2014)
64
ANNEX 4 - DSO TABLES PER PRIVATE ENTITY (DECEMBER 2014) 72
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
INTRODUCTION
In 1991, Assobiomedica set up a debt monitoring centre in order to monitor how long
it took for public health facilities to pay for the supply of medical devices. Since then,
data relating to sales and amounts receivable provided by a panel of statistically representative companies in the industry, were processed every month for each region.
The result of data processing is the DSO (days sales outstanding) index, which is the
number of days between the invoice date and the payment date, or the average time
it takes for a supplier to collect cash from its customers. Since 2011, data have also
been processed for individual public bodies (monthly), and, since 2013, for Italy’s
main private hospitals (every six months).
This publication presents data referring to the average time it takes for private and
public health organisations to pay their suppliers, updated in December 2014, tracing
how the issue of late payments has evolved over the years in relation to the reference
standard. In this regard, it should be recognised that decisive actions have been taken
in the last two years that have had a significant impact in terms of reducing the average payment time for public healthcare organisations. However, given the nature of
these actions, the improvement we have observed – which has not coincided with a
similar improvement in average payment time for private organisations, the situation
of which has even worsened – is not likely to be a real, structural improvement.
3
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
1. LATE PAYMENTS AND REFERENCE LEGISLATION
1.1 EVOLUTION BETWEEN 1990 AND 2012
In those years, Assobiomedica made every possible effort to bring the issue to the
attention of the European Commission, which in 1998 submitted to the European
Parliament and Council an initial proposal for a directive, which was finally approved
in 2000 after a long and troubled procedural process. Member States were required
to implement it by 8 August 2002; it was transposed in Italy by Legislative Decree
no. 231 on October 9, 2002. Although Italy was one of the few countries where a
previous rule already existed against late payments 1the implementation of this measure – which in theory was one important step for the Country – did not significantly
improve the situation in practical terms.
In 2002, the country’s minimum and maximum DSO were 302 and 336 days respectively; in the following years (when the Directive entered into force in Italy), DSO
were never less than 300 days, but grew to a peak in 2006, when they reached 331
days (minimum) and 372 days (maximum).
On a regional level, from 1990 to the 2000s, the gap increased between “virtuous”
regions and the worst performing ones: in December 1990, DSO were the highest in
Calabria (495), Campania (482), Puglia (467) and Lazio (424); the lowest were reported in Valle D’Aosta (80), Trentino (119) and Piedmont (154); in December 2006
(the “annus horribilis”), the highest DSO were reported in Molise (912), Campania
(837), Puglia (527), Calabria (488), Emilia Romagna (441) and Lazio (416), against
the lowest in Trentino (85), Friuli V.G. (96) and Valle D’Aosta (101).
Locally, the financial difficulties of health authorities emerged clearly for the first time
in the late '90s and the first half of the 2000s: first the Policlinico Umberto I° University
Hospital in Rome2 , then the Ordine Mauriziano Hospital in Turin3 . These incidents
were different from each other, but unfortunately, as was clear from the beginning,
they were not going to remain isolated cases4.
The healthcare debt of Italian regions - grown by 44% during four years from 2000 prompted the first securitisations of trade receivables due from public health facilities
between 2003 and 2006, first in Lazio, then in Abruzzo, Piedmont, Campania and
Sicily.
The first securitisation initiative - promoted by Assobiomedica in collaboration with
UBS Investment Bank –was completed in July 2004, when Atlantide Finance issued
asset-backed securities (ABS) with maturities of five years, for a total value of € 518
million. The region’s average DSO went from 664 days in June to 324 days in August.
This first operation aroused great interest among international financial institutions
1 Law no. 833/1978.
2 Law Decree no. 431/1999, converted into Law no. 453/1999.
3 Law Decree no. 277/2004, converted into Law no. 4/2005.
4 In 2011, even the San Raffaele Hospital – one of Lombardy's top private healthcare centres – declared insolvency. Similar cases emerged recently (2013) at the Miulli Hospital
(a private hospital with special agreements with the Puglia Region), the IDI, the San Giovanni Calibità hospital in Rome and the Maugeri Foundation in Pavia, all of which were
prominent entities in the private health sector, yet they went bankrupt or are waiting for an
arrangement with creditors.
4
(securities were distributed in Italy, Germany, Benelux, the UK and France) and such
depth and breadth of the capital market paved the way for more, similar transactions
in other regions. In Lazio alone, loans for a total amount of 2.3 billion euro were securitised between 2004 and 2006.
These transactions proved an efficient financial solution. Regions could redefine the
short-term maturities of their debt to suppliers according to a mid-term amortisation
schedule, which was more in line with cash flows than a multi-year budget estimate.
As a result, this measure cushioned the impact of accumulated debts on cash needs,
as regions could spread payments over the medium term and thus reduce their financial cost. These transaction allowed suppliers to sell without recourse any receivables
arising from invoices issued to the hospitals of the regions in question until a certain
date at a cost of less than 1% of the capital, therefore on competitive terms compared
to more traditional solutions. With these transactions, companies’ receivables were
placed on the international capital market by directly leveraging the creditworthiness
of the regions concerned, without having to go through any financial intermediaries.
Nonetheless, the limit of these initiatives was the inability to make this gradual normalisation of debt payment time last over the years. In fact, at the end of every action
taken in this respect, the stock of debt and DSO of Italian regions continued to rise.
In 2010, while the European Commission modified its previous directive on late payments, making changes with regard to days of payment and default interest, the
Italian legislature introduced a rule5that denied to public hospital suppliers (Section
1, paragraph 89 of Law no. 191/2009 - 2010 Finance Bill) to undertake or pursue
any foreclosure actions against local health authorities or hospitals and limiting the
interest rates they could earn to that provided by section 1284 of the Italian civil code
(1% per annum with effect from 1 January 2010), subject to any agreements for lower
rates between the parties.
The law concerned the amounts due from health authorities and hospitals in the regions that signed “Healthcare deficit spending cut plans” pursuant to section 1, paragraph 180 of law no. 311 of December 30, 2004 – that is, the worst payers
(Calabria, Campania, Lazio, Molise and Sicily). The Constitutional Court vetoed this
prohibition in 20136.
The European Commission has recently requested Italy to provide official information
on the non-implementation of the new European directive7 on late payments. To date
the arguments put forward by Rome8 don’t seem to have convinced Europe, which is
ready to launch an infringement procedure against Italy.
In 2012, the new Bankruptcy Law9introduced an alternative to traditional bankruptcy procedures, that is the concept of arrangement with creditors, which allows for
the continuation of the business (or the sale of the company as a going concern, or
the sale of the company to a “newco”) provided that the arrangement includes an
analytical indication of the costs and revenues expected from the continuation of the
5 Section. 1 par. 89 of Finance Act 191/2009 - 2010.
6 Judgment no. 186/2013.
7 Decree no.192/2012.
8 The Italian Government justified itself by arguing that the directive would give the opportunity to choose between paying on time or paying a default interest of 8%.
9 Law no. 134 of August 7, 2012.
5
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
business, the financial resources required and how to cover them, as well as an expert
report certifying that the continuation of the business will help pay off creditors. All this
must be done with the prior authorisation of the competent court. The critical aspect
is that, under this legal arrangement, debtors are allowed to freeze outstanding debts
for a long time, and pay very low percentages to unsecured creditors. This causes a
serious problem, especially when you consider the possibility that creditors themselves
may be involved in bankruptcy cases, as it is likely to happen to suppliers of medical
devices now that even several private healthcare facilities are going bankrupt.
Finally, there have been significant developments in recent years, including the so-called “debt-reducing” decrees (2013-2014), and two measures that would affect the
ability of regions and individual institutions to meet their commitment to pay their
suppliers, namely the requirement to issue electronic invoices and the so-called split
payment system for paying VAT.
1.2 RECENT DEVELOPMENTS
1.2.1 “DEBT-REDUCING” DECREES
Between 2013 and 2014, with the entry into force of three decrees10, the Government stepped in to help pay the debt accumulated by local administrations, with three
main objectives:
1. partially settle the amounts due to suppliers for debts accumulated until
31/12/2013;
2. quantify the exact amount of public debt (including healthcare debts);
3. allow creditors to transfer their credit to financial intermediaries in simple and less
expensive ways.
Overall, more than € 56 billion were made available for the payment of debts incurred
by the government until 31 December 2013.
The Bank of Italy estimated that the total public debt towards suppliers amounted to
about € 91 billion at the end of 2012. In addition, the resources paid to debtors as
of January 30, 2015 amounted to approximately € 42.8 billion, while, from these
resources, the estimated amount paid to creditors was about € 36.5 billion. This was
certainly an important economic measure, but not enough to cover all the estimated
amounts due; this is also because, for now, only a part of the resources allocated by
the Government has been paid to indebted institutions, and, in turn, this amount has
not been entirely paid to creditors.
Of the € 56 billion provided by the Government, € 14.5 billion were used to pay healthcare debts, including debts for the purchase of medical devices. Of that amount,
only € 12.3 billion were claimed by regions, as several of them waived their right
to that option. The cash advance provided by the government is in fact a loan that
regions will have to repay in full to the Ministry of Economy and Finance (MEF) in 30
years, with an annual interest rate of 3.3%, weighing heavily on the future budgets of
regions that decided to use them. As a result, several regions preferred not to worsen
10 Government Debt Payment» - J.O. no.132 of June 7, 2013; «IMU» - O.J. no. 66 of August
31, 2013; «Urgent measures for competitiveness and social justice» - J.O. no. 95 of April
24, 2014.
6
their situation.
Table 1: Disbursements and payments to suppliers as per decrees no. 35/2013, no.
102/2013 and no. 66/2014
I Tranche
II Tranche
III Tranche
IV Tranche
Disbursments
Payment to
suppliers at
30/01/2015
ABRUZZO 174.009.000
174.009.000
174.009.000
BASILICATA
BOLZANO
CALABRIA
89.750.000
89.750.000
88.000.000
CAMPANIA 531.970.000
425.576.000
993.000.000
EMILIA-ROMAGNA
447.980.000
358.384.000
140.000.000
946.364.000
946.364.000
Region
FRIULI
LAZIO 832.052.000
LIGURIA
81.833.000
65.466.400
40.000.000
187.299.400
187.299.400
LOMBARDY
MARCHE
MOLISE 44.285.000
44.285.000
44.285.000
PIEDMONT
803.724.000
642.979.200
509.653.800
PUGLIA
185.975.000
148.780.000
318.171.000
652.926.000
652.926.000
SICILY 606.097.000
TUSCANY
230.753.000
184.602.400
404.000.000
819.355.400
819.355.400
TRENTO
UMBRIA
17.222.000
12.226.632
29.448.632
29.222.000
777.231.000
810.249.000
4.822.881.000
2.491.429.600
4.913.757.527
SARDINIA
VALLE D’AOSTA
VENETO
TOTAL
665.641.600 1.686.457.095
1.950.546.000 1.720.546.000
669.624.000 3.853.774.695 3.782.774.695
1.956.357.000 1.956.357.000
1.587.480.000 1.587.480.000
669.624.000 12.291.595.127 11.988.618.495
Source: Italian Ministry of Economy and Finance - website update on 30/01/15
7
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
Before the adoption of the decrees, there were no accurate data to indicate the extent
of the outstanding debt, let alone the healthcare debt. To clarify this point, with Decree
law no. 35/2013, Letta’s Government provided for a special survey of all debts accumulated before 31/12/12, except for those related to liabilities in dispute: unknown
debts; debts relating to interest for late payments.
The survey required each body to enter and record their debt on a special platform
prepared by the MEF. The deadline was set on September 14, 2013. Despite there
being heavy fines in case of default, according to the latest available data, which
were never updated, the data recorded on the MEF platform would cover only 13,500
administrations out of about 22,000 (for a total survey of only € 3 billion)11.
Given the unsatisfactory results the next Government, led by Renzi, saw fit to pursue the
same goal by using the same method, but this time requiring creditors to enter data; this
way, they could certify their credit, via the MEF platform, and then transfer the amount
certified to financial intermediaries at favourable conditions.
According to the decree n.91/20112, creditors can submit their application for certification via the MEF Platform for receivables due from:
• central and local administrations;
• autonomous regions and provinces;
• local authorities, excluding those under the administration of an external commissioner due to mafia infiltration;
• National Health Service institutions, except where in regions subject to healthcare
deficit repayment plans or with ongoing debt acknowledgement actions (Campania, Lazio, Abruzzo, Calabria and Molise).
By the decree n.66/201413 the MEF – in addition to postpone the deadline to apply
for the certification of credits backed by State guarantee to 31/10/2014 - set a maximum amount for the discount that banks and financial intermediaries may apply to
the transfer of credits granted until December 31, 2013 to public administrations until
December 31, 2013 and certified after the entry into force of that decree.
The above-mentioned decree provides that:
• in transfer transactions, buyers cannot request a discount greater than 1.90% of
the total amount of certified receivables, including any charges;
• where the total amount of the transfer exceeds fifty thousand euro, buyers cannot
request a discount greater than 1.60% per annum, including any charges, on the
amount exceeding that threshold.
In the same decree, the MEF has also provided for the negotiation of a framework
agreement with the Italian Banking Association (ABI) to encourage and facilitate transfer transactions, then signed on July 21, 2014.
In this case, the shortcoming is that if the amounts due from regions under the administration of external commissioners cannot be certified, the actual weight of the historic
11 Source: Il Sole24Ore issue no. 328 page 8 of November 29, 2013.
12 Converted into Law No. 116/2014, section 22, par. 7-b.
13 Converted into Law No. 89/2014.
8
debt (almost entirely concentrated in these regions) will never be really quantified;
secondly, this will almost completely prevent any real opportunities for transfers of
credit. In addition, the framework agreement between ABI and MEF does not require
banks to buy credits under the conditions established by decree no. 66/2014; the
final decision as to whether or not to buy them remains the discretion of each bank
that is a member of the Italian Banking Association (ABI).
1.2.2E-INVOICING
With MEF Decree No. 55/201314, all suppliers and public authorities are required
to issue e-invoices, using a special procedure and platform set up by the Inland Revenue (Agenzia delle Entrate – AE). The decree implies two basic points:
1. as of 31/03/2015, public entities cannot accept invoices unless transmitted
electronically via a special Interchange System (Sistema di Interscambio – SDI);
2. from 31/03/2015, public entities cannot make any payment, even partial, until
they receive electronic invoices.
The procedure is far from simple from a technical point of view, but both suppliers
and, especially, public entities need to have a proper IT system that ensures all technical functions required for this service.
For this reason, the Italian legislature has given suppliers and public authorities 2
years to adapt their IT systems to the new invoicing system.
1.2.3 THE “SPLIT PAYMENT” SYSTEM
With the Law n. 190/201415 , the legislature has established that the value added
tax (VAT) on the supply of goods or the provision of services to public entities, should
be paid to tax authorities by public bodies themselves, in the manner and within the
deadlines set by a MEF decree. This system, known as "split payment", came into
effect on January 1, for the invoices issued after January 1, 2015.
The decree provides that suppliers should issue invoices with the heading “split payment”, and collect their amounts receivable net of VAT, which the public bodies will
then pay to the government. The measure taken requires both public entities and suppliers to make considerable accounting adjustments, especially when such measures
are imposed without providing for a proper period of adjustment as has happened
in this case.
Another potential critical aspect for suppliers is that the reversal of the VAT payment
system may cause a substantial reduction in liquidity. Although these amounts are
clearly due to tax authorities regardless of who pays them, the time lag between collection and payment allowed suppliers to recover the VAT paid on purchases, and thus
have continuous cash resources to cope with late payments or difficulties in accessing
credit.
14 «Regulation on the issue, transmission and receipt of electronic invoices to be applied by
local governments» O.J. no. 118 of May 22, 2013.
15 «2015 Stability Law», section 1, par. 629, letter b - published on O.J. no. 300 of December 29, 2014 n.300.
9
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
2. PAYMENT TIMES IN ITALY
2.1 PUBLIC HEALTH ORGANISATIONS
Despite all the limitations mentioned above, the funds allocated between 2013 and
2014 by the government still had a considerable impact on the timing of payment. In
the national medical device industry, the DSO recorded in December 2014 reached a
record low in 25 years. Nevertheless, the 60-day term set by the EU Directive is still a
distant goal.
In the two years from 2012 to 2014, Italy’s average payment time and total outstanding
amount decreased by 40% (-110 days and about -2.9 billion euro respectively).
The problem, if we analyse it on the basis of regional data, continues to have two sides:
the side of regions where healthcare services, despite a general improvement, continue
to have a major deficit (Calabria, Molise, Campania, Piedmont, Sicily) and regions
from which we could reasonably expect a better performance (Tuscany, Veneto, Emilia
Romagna, Puglia). As a comparison to the latter, we should mention the case of Lombardy: within three years – from 2008 to 2010 – the region managed to considerably
reduce its DSO (which had reached up to 373 days in previous years), now stabilised
at 90-100 days, without even resorting to government loans. In this case, establishing
a centralised treasury has certainly helped, although we are convinced that what really
made the difference was the Region’s firm determination to normalise payments and
therefore make the top management of healthcare organisations more responsible.
Both Campania and Piedmont are now trying to follow the Lombard example. In 2014,
these two regions established how and when to centralise their payments. The two new
regional treasuries should be fully operational by the end of 2015.
With regard to the eight regions that are currently subject to repayment plans (all of
which are using debt-reducing funds), we report a net reduction in the timing of payment
for Puglia, Campania, Lazio and Abruzzo, an insufficient reduction for Piedmont and
Sicily, while it still takes too long to pay for Calabria and Molise.
Chart 1: Payment time in Italy in the last 25 years
Source: Assobiomedica Research Centre.
10
Table 2: The impact of “debt-reducing” actions
December 2012
Region
December 2014 Estimate debt for
medical device
DSO
Estimate debt for
medical device
DSO
Change
in debt
Change
in DSO
4.336
81
3.472
73
-864
-8
PIEDMONT
437.579
289
315.586
217
-121.993
-72
LIGURIA
120.567
179
64.968
102
-55.598
-77
LOMBARDY
251.873
98
215.498
84
-36.375
-14
21.894
72
21.773
70
-121
-2
380.378
250
144.551
105
-235.826
-146
36.642
76
44.225
88
7.583
11
EMILIA ROMAGNA
419.587
262
170.641
115
-248.946
-147
TUSCANY
328.884
258
236.241
169
-92.643
-89
MARCHE
68.443
134
39.086
78
-29.357
-56
UMBRIA
43.183
135
37.433
115
-5.750
-20
ABRUZZO
108.084
189
77.242
136
-30.842
-53
MOLISE
104.769
875
71.616
641
-33.153
-234
LAZIO
566.563
331
265.230
157
-301.333
-174
CAMPANIA
826.049
685
380.921
279
-445.127
-406
BASILICATA
23.000
131
23.649
138
649
7
PUGLIA
356.466
299
207.315
176
-149.151
-123
CALABRIA
443.892
913
315.769
669
-128.123
-244
SICILY
252.479
248
246.937
229
-5.543
-20
SARDINIA
113.219
243
74.210
145
-39.009
-98
NATIONAL
4.907.887
276
2.956.365
166
-1.951.522
-110
VALLE D’AOSTA
TRENTINO A.A.
VENETO
FRIULI V. G.
*Debt x 1000
Source: Assobiomedica Research Centre.
11
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
Fig. 1 – Regions subject to repayment plans (December 2014)
Source: Assobiomedica Research Centre.
2.1.2 LATE PAYMENTS AT REGIONAL LEVEL
DSO data for each public body revealed that the average payment time changes
significantly from a public health facility to another, although in some cases they are
only a few miles apart.
Table 3 shows the best and worst DSO recorded in each region.
These differences raise two sets of issues:
1. Locally – between institutions of the same region -, a likely lack of attention to
proper management of the passive invoicing cycle;
12
2. At regional level – between institutions of different regions -, an equally probable
inefficiency in the allocation of funds among health care companies, which to
some extent wouldn’t take account of real needs.
What emerges from the data for each public body is proof of the difference between
Northern and Southern Italy. Indeed, if we consider the best payers, these all come
from central and northern regions. On the other hand, the worst payers are only in
southern regions. Calabria, in particular, stands out in negatively from other regions
for counting among the worst payers 6 out of 10 institutions, with 5 of them in only
two provinces, Catanzaro and Cosenza (tables 5 and 6).
Table 3 – The best and worst payers by region (December 2014)
REGION
The best payers
PIEDMONT
Asl. 2 Alba
LIGURIA
Az. Osp. San Martino
Genova
LOMBARDY
DSO at
31.12.14
108
The worst payers
DSO at
31.12.14
Az. Osp. Citta della Salute
e della Scienza Torino
440
72
Ente Osp. Ospedali
Galliera Genova
158
Az. Osp. G. Salvini
Garbagnate Milano
70
Az. Osp. S. Carlo Borromeo
Milano
135
VENETO
Asl. 7 Pieve di Soligo
54
Asl 16 Padova
162
FRIULI V. G.
Az. Osp. Univ. Osp.
Riuniti Trieste
60
Centro Riferimento
Oncologico Pordenone
162
EMILIA
ROMAGNA
Az. Osp. Univ. Pol.
S. Orsola Malpighi
Bologna
54
Asl. Modena
163
TUSCANY
Asl. 1 Massa Carrara
Asl. 5 Pisa
336
MARCHE
Az. Osp. Univ.
Umberto I Lancisi
Salesi Ancona
62
Az Sanitaria Unica
Regionale Ancona
UMBRIA
Az. Osp. Perugia
61
Az. Unità Sanitaria Locale
Umbria 2 Terni
127
ABRUZZO
Asl. 4 Teramo
83
Asl. 2 Lanciano - Vasto Chieti
144
LAZIO
Fondazione PTV
Policlinico Tor Vergata
Roma
103
Asl. Roma E
264
CAMPANIA
Az. Osp. S. Giuseppe
Moscati Avellino
147
Asl. Napoli 1 Centro
622
PUGLIA
Asl. Lecce
148
Asl. Foggia
270
CALABRIA
Az. Osp. (B.M.M.)
Reggio Calabria
131
Az. Osp. Mater Domini
Catanzaro
SICILY
Azienta Sanitaria
Provinciale Ragusa
149
Az. Osp. Ospedali Riuniti
Pappardo Piemonte Messina
363
SARDINIA
Asl 8 Cagliari
77
Az. Osp. G. Brotzu Cagliari
229
109
79
1.459
Source: Assobiomedica Research Centre.
13
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
Tab. 4 – Ranking of the 10 best payers in Italy (December 2014)
REGION
PUBLIC ENTITY
VENETO
Asl 7 Pieve di Soligo
DSO
54
EMILIA ROMAGNA
Az. Osp. Univ. Pol. S. Orsola Malpighi Bologna
54
TRENTINO A.A.
Az. Prov. per i Servizi Sanitari Trento
58
VENETO
Asl 2 Feltre Belluno
59
FRIULI V.G.
Az. Osp. Univ. Osp. Riuniti Trieste
60
UMBRIA
Az. Osp. di Perugia
61
FRIULI V.G.
Asl 4 Medio Friuli Udine
61
FRIULI V.G.
Asl 3 Alto Friuli Gemona
62
MARCHE
Az. Osp. Univ. Umberto I Lancisi Salesi Ancona
62
MARCHE
Az. Osp. Ospedali Riuniti Marche Nord Pesaro
69
Source: Assobiomedica Research Centre.
Tab. 5 – Ranking of the 10 worst payers in Italy (December 2014)
REGIONI
PUBLIC ENTITY
CALABRIA
Az. Osp. Mater Domini Catanzaro
DSO
CALABRIA
AZIENDA SANITARIA PROVINCIALE Cosenza
817
CALABRIA
Azienda Sanitaria Provinciale Catanzaro
797
CALABRIA
Az. Osp. Pugliese - Ciaccio Catanzaro
718
MOLISE
Azienda Sanitaria Reg. Campobasso
653
CAMPANIA
AZ. SAN. LOC. NAPOLI 1 CENTRO Napoli
622
CALABRIA
Azienda Sanitaria Provinciale Crotone
620
CAMPANIA
Az. Osp. Osp. Riun. S.G Dio-R. D'Aragona Salerno
603
CALABRIA
Az. Osp. di Cosenza Cosenza
583
CALABRIA
AZIENDA PROVINCIALE Reggio Calabria
444
1.459
Source: Assobiomedica Research Centre.
2.2 AVERAGE PAYMENT TIME FOR PRIVATE HEALTH ORGANISATIONS
Although the Italian market is predominantly public, we must not forget that over 26%
16
of sales of medical devices comes from private demand (accredited private hospitals and Religious Bodies).
If in the late '90s and the first half of 2000, we saw the first, isolated cases of ascertained insolvency among private entities (the Ordine Mauriziano Hospital in Turin and
the San Raffaele Hospital in Milan), cases of financial default have mushroomed in
the past two years, with the escalation of the crisis, mainly involving Religious Bodies.
If an institution’s bankruptcy was a very high cost to bear for creditors, the situation
has even worsened with the introduction of arrangements with creditors as a going
16Source: Assobiomedica Research Centre – PRI Report 2014
14
concern, which allow institutions to freeze their outstanding debt, pay very low percentages to unsecured creditors and pay off the balance after 5 years17.
Table 6 – Ranking of the 25 worst payers among private services (December 2014)
REGION
PUBLIC ENTITY
AREA
DSO
LAZIO
OSPEDALE GENERALE DI ZONA "SAN GIOVANNI CALIBITA"
RM
1591
PUGLIA
CONGREGAZIONE REL. SUORE ANCELLE DIVINA PROVVIDENZA
BA
1399
PUGLIA
CBH CITTA DI BARI HOSPITAL SPA
BA
1287
PUGLIA
OSPEDALE GENERALE REGIONALE F. MIULLI
BA
1035
LAZIO
MEDICAL PRODUCTS SRL
RM
727
LAZIO
A.C.I.S.M.O.M.
RM
721
LAZIO
AURELIA 80 S.P.A.
RM
718
LAZIO
GIOMI S.P.A.
RM
619
PUGLIA
LABORATORIO DOTT.PASQUALE PIGNATELLI S.R.L.
LE
592
LOMBARDY
IRCCS S.GIOVANNI DI DIO - FBF
MI
528
LAZIO
European Hospital
RM
486
LAZIO
EUROSANITA' SPA
RM
484
TUSCANY
SAN GIUSEPPE HOSPITAL
AR
476
SICILY
Centro Clinico e Diagnostico
CT
467
LOMBARDY
IRCCS CASA DI CURA MULTIMEDICA S.P.A.
MI
466
CAMPANIA
CASA DI C. PRIVATA MALZONI/VILLA DEI PLATANI
AV
456
MOLISE
NEUROMED I.R.C.C.S.
IS
451
VENETO
OSPEDALE VILLA SALUS OSP. GEN. DI ZONA
VE
388
CAMPANIA
Clinica Mediterranea Na
NA
379
LOMBARDY
FONDAZIONE SALVATORE MAUGERI CLINICA DEL LAVORO E
DELLA RIABILITAZIONE
PV
362
MOLISE
FONDAZIONE DI RICERCA E CURA GIOVANNI PAOLO II
CB
358
LAZIO
POLICLINCO PORTUENSE SPA
RM
347
CAMPANIA
OSP. SACRO CUORE DI GESU' FATEBENEFRATELLI, PROV. REL.
DI SAN PIETRO DELL'ORDINE OSPEDALIERO SAN GIOVANNI DI
DIO, OSPEDALE BUCCHERI LA FERLA.
BN
344
CAMPANIA
Villa Dei Fiori S.R.L.
NA
343
Source: Assobiomedica Research Centre.
Note: Idi (failed), San Giovanni Calibità, Congregazione Religiosa Suore Ancelle della Divina
Provvidenza, Fondazione Maugeri, Miulli (before the arrangement).
17 One example is the Miulli Hospital, a private institution operating in agreement with the
Puglia Region, subject to an arrangement with creditors as a going concern. The arrangement with creditors ordered by the Bankruptcy Court of Bari required that unsecured
creditors should be paid to the extent of 35.9% of all credits frozen until April 14, 2013
by December 31, 2018. As of today, the bankruptcy court has not yet implemented this
arrangement, due to the entity’s failure to quantify the exact amount to be paid to unsecured
creditors.
15
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
As in the public sector, the private institutions with greater difficulties are mainly in
regions where healthcare systems are in crisis.
As shown in Table 6, 16 of the 25 worst payers are located in Lazio, Puglia, Molise
and Campania, which are regions where private healthcare institutions have always
had a strong presence.
However, even financially sounder areas such as Lombardy are not immune from
cases of instability – think of the aforementioned San Raffaele Hospital in Milan or
Pavia’s Fondazione Maugeri, both known for being prominent, cutting-edge facilities.
There is no common reason to explain the causes of such failures. They range from
ordinary economic/management inefficiencies to illegal phenomena that have little to
do with any economic crisis.
16
CONCLUSIONS
Despite the extraordinary financing measures arranged in favour of suppliers of public
entities, in 2014 the average time it takes for public health organisations to pay their
suppliers is still one of the longest in Europe. Besides, they did not lead to the same
results in terms of improving the quantification of public debt or the transfer of credit.
Electronic invoicing, however, is a tool that will considerably simplify transactions for
the benefit of both public entities and suppliers. In the future, the mandatory use of a
single system for sending and receiving invoices (SDI) will allow for a very precise,
real-time quantification of the amount of public expenditure for each healthcare organisation.
Although the amount of debt is likely to be high, the core of the problem is the level of
uncertainty about this figure especially in some regions, such as Calabria. This uncertainty should be unacceptable, but inevitably ends up affecting any possible measure
or recovery plan.
In some cases, there are still obvious differences in terms of payment performance in
different regions and hospitals. The persistence of late payments by public health organisations is due not only to a mere question of illiquidity by local governments, but
also to a number of other factors:
• widespread management inefficiencies in public health facilities with respect to
cash flows;
• the administrative slowness of public administration;
• the poor effectiveness of the rules introduced by the national legislature to combat
late payments, also due to the slowness of justice or a combination of conflicting
measures that reduce their effectiveness.
To achieve a real impact – possibly once and for all – on this normalisation process
and get institutions to pay on time we should:
• requiring
bonds;
the Government and the most heavily indebted regions to issue new
• developing a plan for the gradual and massive sale of shareholdings held by the
Ministry of Economy and Finance, from which to draw liquidity and in turn buy
regional bonds;
• develop similar plans for a gradual, and again massive, disposal of public pro-
perty owned by the various regions, the proceeds of which should be used, at least in part and for a predetermined minimum amount, to pay off debts to suppliers
and the regional bonds referred to in the first point;
• implement a reform of legal procedures for credit recovery.
This latter point deserves some attention. As has often been pointed out, one of the
reasons why the rules against late payments are often disregarded in Italy – including
the European Directives - is ascribable to overly lengthy civil justice procedures which,
fact, drive creditors to find out-of-court settlements – that is, to endure the contractual
breaches of public entities. The structure of debt collection proceedings (with an order
for payment) is basically sound, their management time is what really causes serious
problems for creditors.
Therefore, a reform should be undertaken to significantly reduce the time it takes to get
an injunction, or a reform that:
17
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
• makes the injunction immediately enforceable (for receivables from public entities
supported by contractual documents such as orders, invoices and delivery notes)
with a formal notice by registered mail, where the debtor does not object within
15 days;
• it repeals the rule that currently requires enforcement orders to be re-notified, and
the relevant period of 120 days, before an enforcement action can be initiated18.
18 For further information, Study No.28 The average payment times for public and private
health organisations. 2013 and prior years - April 2014.
18
ANNEX 1 – METHODS
In terms of method used, DSO indices relating to the entire country and individual
regions are recalculated every month (based on data concerning sales and accounts
receivable provided by the companies in the panel) using the following formula:
∑ accounts receivable for each company
∑ 12-month-rolling sales for each company
x 360
This paper refers indifferently to payment time for healthcare organisations and collection by supplier companies, although a correct measurement of the former should
take into account the date of registration of invoices and the date of submission of
payment orders to the treasurer; a period ranging between 10 to 15 days should be
attributed to postal service and treasurers.
Besides, the DSO indexes we have calculated include the debts of regions with ongoing bankruptcy proceedings for entities that have ceased to operate; in these cases,
it wouldn’t be accurate to speak about payment time for active healthcare organisations, given that the accounts for bankruptcy proceedings should not be included in
the budgets of these organisations as they relate to special transitional management
systems. The data we used include all amounts invoiced by the suppliers in the panel,
including those related to invoices being challenged by public entities.
All amounts include VAT and are net of any default interest, they refer to supplies to
public entities with VAT chargeable on receipt of the payment (therefore excluding
cases of sales to dealers and private healthcare facilities), and don’t include cases of
non-recourse assignment of credit (e.g. to factoring companies).The limitation of this
formula is that if there are significant changes in sales in a given month compared to
the same month a year earlier, the DSO index would change accordingly regardless
of the actual changes in payment time (i.e the DSO would increase if the companies’
total sales collapsed, or decrease if their total sales soared). However, the level of
error is judged to be sufficiently low, and in any case limited to a short period of investigation, that is the few months when this should happen.
A more accurate alternative for the calculation of DSO (which can be used by each
company, but not by the Association as the latter collects less detailed data) is the
“count back” method, shown below with an example.
19
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
Assume that the total amount receivable for survey month “t” is € 11 million and
sales amount to € 4.5 million in the same month.
If you subtract 4.5 from 11, the result is 6.5 million; at this point, count 30 days.
If you subtract the turnover of month “t-1” (which we assume to be 3 million)
from the remaining outstanding amount of 6.5 million, you will obtain 3.5
million; then count another 30 days (which, added to the previous thirty days,
equals 60).
If you subtract the turnover of month “t-2” (which we assume to be 2 million)
from the remaining outstanding amount of 6.5 million, you will obtain 3.5
million; then count another 30 days (which, added to the previous thirty days,
equals 90).
At this point, assume that the turnover for month “t-3” was € 6 million: since that turnover is higher than the remaining outstanding amount, instead of
subtracting the first from the second, we need to calculate a "daily" turnover
for the month “t-3” (i.e. € 6 million divided by thirty days = € 200,000 per
day) and then calculate how many days of turnover would equal the remaining
outstanding amount (€ 1.5 million divided by € 200,000 per day = 7.5 days).
After doing this, simply add 7.5 days to the previous total of 90 days to obtain
the updated DSO for month “t”.
It should be considered that monitoring the average time it takes for healthcare organisations to pay their suppliers is only the first step towards a proper measurement
of the problem, i.e. measuring the actual credit of supplier companies. In fact, the
average payment time for each region should be weighed by taking into account the
underlying debt, which in turn depends primarily on the level of expenditure (again regional) behind it; quite simply, it costs more to have a debt exposure of € 5 million for
two hundred days than a debt of € 500,000 for four hundred days. Based on this simple consideration, at the end of the 1990s, Assobiomedica developed the so-called
“DeP index”19, which unlike the DSO index was created to take into account both the
absolute average payment time and the relative weight of the total accumulated debt.
The disadvantage of this index – which limits its usefulness in terms of communication
– is that it cannot be immediately interpreted in numbers (it is not expressed in number
of days like the DSO index, it does not indicate percentages, or other data), referring
to a conventional ranking system (table 7-8).
The DeP index is calculated by adding the scores of debtors in two special rankings: the DSO ranking, consisting of 13 positions going from p1 (= payment
time of approximately one month) to p13 (= payment time of more than one
year), associated with a score from -1 to +5; the “OVERDEBT” ranking consisting of 11 positions going from d1 (= the overdebt 20 of the subject in question
weighs no more than 1% of the total market) to d11 (= the overdebt weighs
19 Overdebt and payment performance.
20 “Overdebt” means the difference between the actual debt and the debt resulting from a
DSO of 90 days.
20
more than 10% of the total market) associated with a score from 0 to +10.
For illustration, consider the following example taken from the healthcare sector: if a region’s hospitals always paid their suppliers within 90 days, and
therefore had no other debts except their invoices for the last three months, the
region’s DeP index would be 0; on the other hand, if hospitals paid after more
than one year and the total accumulated debt weighed more than 10% of the
Italian market, their DeP index would be 15.
In general, therefore, the higher the DEP index, the more financially burdensome the situation for suppliers in that region.
Tables 7-8 – Scheme for the construction of the DeP index
PAYMENT
PERFORMANCE
CLASSES
PERIOD OF
DEBT
DSO
POINTS
DEBT
STATUS
CLASSES
OVERDEBT AS %
OF MARKET
POINTS
1
1 MONTH
< 45
-1
1
1%
0
2
2 MONTHS
46-75
-0,5
2
2%
1
3
3 MONTHS
76-105
0
3
3%
2
4
4 MONTHS
106-135
0,5
4
4%
3
5
5 MONTHS
136-165
1
5
5%
4
6
6 MONTHS
166-195
1,5
6
6%
5
7
7 MONTHS
196-225
2
7
7%
6
8
8 MONTHS
226-255
2,5
8
8%
7
9
9 MONTHS
256-285
3
9
9%
8
10
10 MONTHS
286-315
3,5
10
10%
9
11
11 MONTHS
316-345
4
11
> 10%
10
12
12 MONTHS
346-375
4,5
13
> 12 MONTHS
> 375
5
21
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
ANNEX 2
DSO TABLES AND CHART PER REGION (1990-2014)
ITALY
Italy
January
February
March
April
May
June
July
August
September
October
November
December
22
DSO
2013
283
285
283
278
274
272
270
256
243
232
225
211
DSO
2014
215
211
209
207
201
204
201
190
181
180
172
166
Italy
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
285
264
271
322
301
313
259
241
258
277
282
267
302
DSO
MAX
318
320
330
357
340
359
336
307
299
294
290
306
336
Italy
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
305
300
305
331
286
269
259
273
286
276
211
166
DSO
MAX
346
330
337
372
351
315
292
297
307
317
285
215
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
285
295
296
301
306
307
318
307
305
299
295
288
293
306
315
320
313
305
308
292
294
291
286
264
271
277
276
283
290
299
307
307
317
317
330
319
332
346
346
345
342
347
357
342
336
333
331
322
331
340
339
337
330
329
338
328
325
324
317
301
313
321
324
341
339
346
359
350
341
334
328
317
327
329
330
325
326
330
336
311
297
285
274
259
273
279
288
290
292
296
307
290
275
271
261
241
258
271
279
279
278
288
299
291
290
291
289
281
1999
2000
2001
2002
2003
2004
2005
2006
2007
282
287
284
283
284
289
294
288
282
282
280
277
282
290
285
286
285
287
290
282
286
287
288
285
292
299
299
305
306
303
305
295
287
290
287
267
302
315
308
312
316
327
336
326
318
320
322
322
331
342
346
332
333
331
337
324
315
314
314
305
326
324
322
325
321
330
320
300
303
309
308
303
317
337
329
327
305
310
319
315
315
317
321
311
331
339
338
342
351
361
372
341
345
351
358
336
351
348
347
348
331
333
340
327
330
311
312
286
2008
2009
2010
2011
2012
2013
2014
298
303
311
315
311
313
292
290
288
281
287
269
280
288
289
292
287
273
276
269
269
268
268
259
273
279
284
287
287
288
297
290
288
283
282
278
286
289
296
301
294
298
307
305
306
304
305
307
317
315
316
307
303
301
301
291
284
280
281
276
283
285
283
278
274
272
270
256
243
232
225
211
215
211
209
207
201
204
201
190
181
180
172
166
Source: Assobiomedica Research Centre, Observatory on receivables
23
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
ABRUZZO
Abruzzo
January
February
March
April
May
June
July
August
September
October
November
December
24
DSO
2013
195
189
184
190
195
186
184
171
158
152
139
137
DSO
2014
143
141
138
135
131
135
139
139
139
141
138
136
Abruzzo
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
295
252
267
314
340
243
183
154
169
162
189
182
246
DSO
MAX
359
345
295
374
389
342
297
192
216
203
217
231
351
Abruzzo
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
364
420
493
275
290
209
177
182
199
187
137
131
DSO
MAX
450
544
596
574
400
345
223
225
235
211
195
143
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
351
359
353
357
335
322
309
301
295
324
340
329
330
345
327
336
308
294
282
271
252
267
273
283
282
289
283
281
280
291
288
293
295
314
337
351
355
347
359
374
360
353
339
336
328
354
375
365
355
357
366
389
374
377
378
360
340
339
342
330
327
301
289
312
302
277
267
269
243
280
297
292
291
269
252
249
227
201
183
187
189
191
192
192
181
179
182
188
172
158
160
160
154
169
175
180
173
188
205
216
207
198
194
194
186
1999
2000
2001
2002
2003
2004
2005
2006
2007
196
203
195
180
162
165
181
175
180
171
170
184
198
217
211
199
189
199
212
208
209
203
223
226
224
225
217
209
200
182
183
186
200
203
211
231
261
264
247
246
268
288
306
306
312
326
340
351
364
423
400
407
414
437
450
434
432
423
428
431
427
420
436
440
450
471
499
507
524
541
544
536
543
584
596
493
506
526
538
538
549
555
553
544
544
574
570
453
476
504
530
537
557
556
573
275
290
298
308
316
321
342
375
374
393
395
400
330
2008
2009
2010
2011
2012
2013
2014
345
338
332
292
287
286
281
280
282
252
248
209
205
212
217
215
200
219
223
219
211
223
220
177
182
199
202
204
207
216
225
210
211
213
210
204
225
235
234
224
212
209
220
211
209
207
204
199
211
207
198
195
188
188
187
191
190
190
191
189
195
189
184
190
195
186
184
171
158
152
139
137
143
141
138
135
131
135
139
139
139
141
138
136
Source: Assobiomedica Research Centre, Observatory on receivables
25
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
BASILICATA
Basilicata
January
February
March
April
May
June
July
August
September
October
November
December
26
DSO
2013
144
138
138
139
138
144
149
148
147
137
137
143
DSO
2014
146
146
136
136
134
139
135
133
131
131
127
138
Basilicata
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
230
188
202
215
221
159
97
115
130
124
120
155
164
DSO
MAX
281
286
268
253
273
273
163
158
177
167
159
186
220
Basilicata
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
120
148
171
208
165
143
143
123
130
131
137
127
DSO
MAX
211
212
214
284
265
200
225
161
150
160
149
146
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
281
256
264
234
223
244
241
240
230
188
274
278
286
274
274
280
239
256
260
257
244
268
267
248
221
237
237
230
202
215
220
231
225
239
249
228
230
228
236
231
215
221
243
253
254
265
273
248
233
221
234
268
276
268
269
235
222
239
285
260
273
265
183
192
173
167
170
181
159
145
163
148
151
146
146
162
140
126
117
109
97
115
132
147
145
142
139
158
144
153
126
122
117
130
150
153
166
164
171
175
177
157
164
150
131
1999
2000
2001
2002
2003
2004
2005
2006
2007
148
163
156
133
134
153
167
159
149
156
136
124
135
148
147
147
141
145
156
159
157
120
138
120
155
168
166
150
158
167
174
178
177
173
186
182
220
220
164
181
186
182
190
187
179
196
212
203
186
219
190
146
142
146
148
128
125
120
148
150
181
171
173
160
174
202
212
183
178
173
152
148
171
196
199
199
211
210
214
197
199
195
185
179
208
218
223
241
236
252
274
265
284
252
244
240
251
265
194
196
189
192
184
176
182
181
183
165
2008
2009
2010
2011
2012
2013
2014
177
175
171
200
188
178
177
168
155
147
143
153
173
184
197
205
204
225
212
187
193
170
167
143
161
138
139
139
145
147
159
145
124
123
127
127
147
150
140
135
133
130
138
134
138
148
143
146
160
159
158
155
144
149
155
146
135
133
132
131
144
138
138
139
138
144
149
148
147
137
137
143
146
146
136
136
134
139
135
133
131
131
127
138
Source: Assobiomedica Research Centre, Observatory on receivables
27
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
CALABRIA
Calabria
January
February
March
April
May
June
July
August
September
October
November
December
28
DSO
2013
922
932
930
936
926
946
960
970
977
960
901
832
DSO
2014
833
840
836
848
845
843
841
797
751
731
692
669
Calabria
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
421
469
516
561
631
634
382
235
205
211
225
223
258
DSO
MAX
514
521
566
686
686
691
638
384
274
259
258
256
320
Calabria
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
296
331
409
385
497
523
615
771
877
913
832
669
DSO
MAX
342
389
485
506
556
604
784
858
979
1010
977
848
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
430
421
432
512
503
459
466
514
495
490
473
480
509
496
469
505
489
505
521
517
512
532
545
543
520
519
516
522
535
540
557
566
562
561
578
595
601
607
620
654
641
631
626
623
628
631
636
634
651
663
658
653
659
667
678
686
670
653
646
646
675
653
659
682
678
691
661
651
634
637
638
594
562
543
521
521
488
450
438
426
382
384
368
336
311
293
291
297
281
279
277
266
235
233
244
239
241
247
255
269
274
261
260
244
205
1999
2000
2001
2002
2003
2004
2005
2006
2007
219
230
211
216
233
246
259
257
256
248
248
254
258
233
233
231
235
240
247
240
242
243
225
230
252
256
247
236
229
230
237
229
223
223
228
231
286
304
295
279
258
298
302
301
312
320
320
315
296
303
308
305
317
324
334
324
328
329
333
342
355
346
353
351
331
333
354
353
348
362
373
389
409
436
434
435
445
456
473
468
477
485
484
457
385
386
387
394
415
436
456
463
474
486
506
488
497
503
512
525
521
545
550
546
538
547
554
556
2008
2009
2010
2011
2012
2013
2014
523
524
526
532
529
548
549
539
549
584
604
602
615
634
652
652
661
680
693
704
723
736
763
784
809
792
778
777
771
788
800
800
813
828
838
858
877
880
878
912
922
931
941
940
940
976
979
974
993
988
999
998
1010
993
990
951
943
914
925
913
922
932
930
936
926
946
960
970
977
960
901
832
833
840
836
848
845
843
841
797
751
731
692
669
Source: Assobiomedica Research Centre, Observatory on receivables
29
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
CAMPANIA
Campania
January
February
March
April
May
June
July
August
September
October
November
December
30
DSO
2013
682
682
677
654
644
585
570
555
545
507
484
456
DSO
2014
440
426
396
374
357
367
341
327
305
303
288
279
Campania
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
482
468
466
547
536
559
472
400
400
365
326
323
322
DSO
MAX
533
524
542
595
591
679
645
506
447
445
367
354
399
Campania
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
400
432
547
616
489
534
606
648
731
685
456
279
DSO
MAX
432
539
621
856
859
620
644
755
803
805
682
440
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
533
518
503
523
503
518
508
494
482
494
491
511
492
468
475
524
517
492
495
499
472
466
484
484
485
499
507
519
527
538
542
542
542
558
595
595
589
574
587
575
564
564
547
547
550
569
572
536
568
567
576
591
580
586
590
582
567
559
578
583
616
626
657
679
667
664
653
634
623
628
633
645
626
614
604
594
533
513
495
490
472
497
485
506
475
475
457
473
460
421
417
410
400
427
440
464
450
457
457
467
449
432
419
400
421
1999
2000
2001
2002
2003
2004
2005
2006
2007
445
429
416
413
426
430
434
426
429
430
386
365
349
362
349
342
326
346
349
346
361
367
364
345
340
354
346
328
323
327
335
323
329
333
336
323
322
343
347
353
362
382
388
379
382
395
394
399
421
432
418
416
417
423
418
400
412
407
408
401
432
447
465
480
477
482
496
497
515
531
539
533
547
558
571
582
573
585
600
604
611
611
621
596
616
637
673
686
718
731
777
786
810
835
856
837
859
844
797
747
496
515
497
489
500
514
531
517
2008
2009
2010
2011
2012
2013
2014
534
551
566
575
602
620
601
599
604
596
609
609
618
615
616
608
611
639
623
606
608
628
644
641
648
664
662
674
690
694
717
714
744
755
740
745
756
731
769
765
744
771
778
779
786
802
803
795
805
801
803
804
801
782
770
748
732
719
709
685
682
682
677
654
644
585
570
555
545
507
484
456
440
426
396
374
357
367
341
327
305
303
288
279
Source: Assobiomedica Research Centre, Observatory on receivables
31
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
EMILIA ROMAGNA
Regione
January
February
March
April
May
June
July
August
September
October
November
December
32
DSO
2013
271
272
270
262
255
253
244
213
200
175
164
138
DSO
2014
148
141
144
142
143
152
152
141
127
127
124
115
Regione
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
233
221
239
242
257
274
288
285
305
337
279
238
275
DSO
MAX
330
348
347
318
307
347
367
430
373
365
366
313
311
Regione
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
296
325
363
385
367
260
249
263
273
262
138
115
DSO
MAX
332
357
404
465
485
379
291
294
296
307
272
152
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
310
318
330
321
324
309
255
274
233
277
318
348
341
273
241
244
231
231
231
228
221
239
251
255
266
273
275
285
290
300
321
347
306
309
318
314
278
282
279
291
266
267
275
263
242
257
276
285
282
270
272
296
300
306
307
289
266
280
289
304
323
332
337
347
332
318
305
293
274
288
293
303
319
336
356
367
354
339
336
321
311
326
338
357
374
398
412
430
385
362
376
351
285
305
318
328
332
339
349
360
353
360
373
371
325
1999
2000
2001
2002
2003
2004
2005
2006
2007
344
348
350
361
358
365
359
337
347
356
354
352
366
363
347
337
331
315
313
293
305
307
303
279
285
287
284
300
313
294
298
278
282
290
282
238
275
290
298
309
309
303
311
293
288
296
304
303
325
330
332
301
301
306
322
318
305
313
303
296
334
343
339
328
325
333
334
335
340
354
357
353
363
378
384
371
363
375
382
383
388
397
404
397
408
414
385
394
399
388
404
411
429
443
465
441
460
472
485
483
445
425
421
399
402
396
387
367
2008
2009
2010
2011
2012
2013
2014
374
371
379
370
318
309
301
297
286
283
294
260
282
286
287
286
291
290
276
260
249
252
257
252
270
271
275
273
275
286
294
285
281
279
282
263
273
282
289
290
285
289
296
295
290
287
293
287
307
303
301
295
289
289
283
275
267
265
269
262
271
272
270
262
255
253
244
213
200
175
164
138
148
141
144
142
143
152
152
141
127
127
124
115
Source: Assobiomedica Research Centre, Observatory on receivables
33
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
FRIULI VENEZIA GIULIA
Friuli V.G.
January
February
March
April
May
June
July
August
September
October
November
December
34
DSO
2013
88
90
87
84
84
89
89
85
85
90
89
84
DSO
2014
90
85
80
80
77
82
80
81
73
74
77
88
Friuli V.G.
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
174
184
186
173
178
162
122
135
106
119
102
119
98
DSO
MAX
210
245
227
204
227
244
177
194
195
154
132
148
156
Friuli V.G.
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
96
86
87
96
81
65
68
71
86
76
84
73
DSO
MAX
120
122
129
126
115
94
90
93
102
104
90
90
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
210
186
187
195
192
204
181
191
174
192
208
201
219
245
239
226
216
209
204
202
184
202
201
192
204
212
191
227
222
210
216
197
186
204
193
194
193
190
188
201
177
170
173
178
173
192
216
207
211
220
227
227
222
214
206
192
178
183
202
221
237
242
232
244
238
220
211
189
162
169
174
173
171
170
177
172
168
156
150
138
122
138
148
156
173
175
187
194
185
157
156
148
135
157
176
189
191
180
188
195
177
166
158
154
106
1999
2000
2001
2002
2003
2004
2005
2006
2007
125
128
134
126
120
143
154
139
132
130
121
119
120
131
122
132
127
128
129
116
121
118
112
102
119
121
129
134
140
143
144
138
129
145
140
138
123
122
124
135
143
145
156
128
123
112
112
98
107
110
112
112
115
120
118
110
98
102
107
96
106
110
118
122
117
118
115
111
101
97
92
86
87
126
123
125
125
122
129
120
114
107
103
94
112
120
123
126
120
110
124
107
103
97
101
96
110
113
109
115
110
114
106
96
97
91
89
81
2008
2009
2010
2011
2012
2013
2014
92
94
91
90
83
91
92
77
79
71
70
65
83
86
90
85
79
79
85
76
72
68
74
75
82
81
89
93
91
90
93
79
82
85
71
73
86
89
93
90
90
88
100
98
100
102
101
99
104
103
100
95
93
90
88
84
81
84
80
76
88
90
87
84
84
89
89
85
85
90
89
84
90
85
80
80
77
82
80
81
73
74
77
88
Source: Assobiomedica Research Centre, Observatory on receivables
35
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
LAZIO
Lazio
January
February
March
April
May
June
July
August
September
October
November
December
36
DSO
2013
332
330
308
315
318
327
322
321
301
296
281
293
DSO
2014
280
255
257
260
255
251
235
192
181
181
168
157
Lazio
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
412
390
413
488
487
553
547
518
527
565
578
545
622
DSO
MAX
459
471
487
546
549
636
679
564
578
582
611
611
684
Lazio
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
557
355
342
325
434
378
315
377
367
315
281
157
DSO
MAX
694
671
517
618
614
530
484
425
403
411
332
280
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
412
431
441
453
453
459
435
429
424
390
443
471
449
432
422
440
406
399
402
405
402
413
426
431
431
439
448
458
457
472
476
487
480
488
513
514
514
530
539
546
528
507
504
497
492
487
502
516
515
506
507
514
502
517
535
549
548
553
572
582
598
601
619
636
629
625
617
615
604
618
633
649
627
637
645
626
679
599
602
585
547
555
543
554
533
531
545
564
543
540
547
533
518
527
538
540
544
544
547
573
568
578
577
575
552
1999
2000
2001
2002
2003
2004
2005
2006
2007
565
572
569
569
568
568
570
576
575
575
578
582
578
590
583
592
587
587
585
582
581
593
611
613
581
600
611
609
613
598
599
592
591
600
601
545
622
641
630
630
629
650
657
657
665
677
672
684
694
702
705
617
611
585
568
557
586
607
599
605
626
636
655
671
633
661
491
355
370
387
401
414
442
463
499
517
342
354
370
386
403
420
433
429
463
490
521
543
586
618
593
325
344
373
391
416
434
459
489
518
545
571
602
601
614
491
508
436
2008
2009
2010
2011
2012
2013
2014
444
460
492
509
530
525
378
380
402
426
453
402
423
451
463
484
478
315
339
352
379
377
336
352
377
394
403
419
425
380
397
404
406
391
399
402
367
371
389
403
370
384
394
395
400
388
391
396
400
401
411
335
339
338
343
338
315
325
327
331
332
330
308
315
318
327
322
321
301
296
281
293
280
255
257
260
255
251
235
192
181
181
168
157
Source: Assobiomedica Research Centre, Observatory on receivables
37
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
LIGURIA
Liguria
January
February
March
April
May
June
July
August
September
October
November
December
38
DSO
2013
178
178
177
168
165
167
169
152
146
141
141
128
DSO
2014
134
132
130
127
125
129
125
123
116
108
103
102
Liguria
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
245
200
209
302
293
313
386
305
244
229
225
179
206
DSO
MAX
268
281
296
364
353
418
443
475
325
256
258
273
270
Liguria
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
208
227
257
270
229
163
154
166
179
179
128
102
DSO
MAX
288
265
312
302
314
243
197
178
206
209
178
134
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
268
262
263
267
261
259
254
260
245
253
270
281
281
233
231
257
222
218
212
214
200
209
212
220
217
224
235
257
246
264
283
296
289
302
327
342
342
338
345
364
332
317
319
321
320
338
353
347
327
313
310
322
308
308
318
321
293
313
341
364
383
399
408
418
412
401
398
396
381
397
409
394
391
392
405
425
420
443
394
395
386
407
415
435
444
450
452
475
461
468
410
346
305
302
308
314
312
311
317
325
312
297
301
304
244
1999
2000
2001
2002
2003
2004
2005
2006
2007
256
250
229
233
241
235
237
236
238
242
239
230
240
251
239
244
252
244
242
225
227
230
230
258
265
261
222
267
263
267
273
235
208
210
209
179
206
215
214
216
215
244
245
251
259
266
270
266
275
280
282
278
288
286
282
269
241
253
252
208
236
249
228
227
238
252
265
256
262
261
258
231
257
273
264
278
289
303
310
312
304
306
305
286
302
292
270
280
291
300
299
290
291
298
301
291
310
314
314
312
301
304
309
279
272
256
238
229
2008
2009
2010
2011
2012
2013
2014
243
228
230
217
204
201
199
190
192
185
178
163
188
194
197
193
191
185
178
173
169
167
165
154
174
170
166
166
169
167
178
174
172
169
169
167
179
180
185
200
189
194
205
203
205
206
206
199
209
206
204
203
204
200
206
197
194
187
185
179
178
178
177
168
165
167
169
152
146
141
141
128
134
132
130
127
125
129
125
123
116
108
103
102
Source: Assobiomedica Research Centre, Observatory on receivables
39
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
LOMBARDY
Lombardy
January
February
March
April
May
June
July
August
September
October
November
December
40
DSO
2013
105
105
108
107
98
103
104
97
93
96
96
92
DSO
2014
93
94
94
94
88
91
92
84
78
80
80
84
Lombardy
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
196
166
181
160
154
143
117
136
162
217
222
241
270
DSO
MAX
233
232
203
219
198
199
170
167
235
258
238
262
312
Lombardy
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
337
314
261
268
181
138
102
106
94
97
92
78
DSO
MAX
373
364
338
295
282
205
156
130
120
120
108
94
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
228
224
229
233
214
215
196
199
197
213
224
219
223
230
217
232
216
208
196
189
166
181
188
181
188
191
191
203
194
193
190
190
186
202
219
201
205
196
202
209
196
187
179
175
160
174
183
184
189
187
187
198
188
186
182
173
154
169
180
185
191
189
191
199
190
175
168
154
143
155
158
163
161
165
168
170
157
147
140
130
117
136
147
145
167
157
159
167
164
150
151
148
140
162
185
197
204
201
219
232
231
234
235
233
226
1999
2000
2001
2002
2003
2004
2005
2006
2007
243
254
247
248
247
249
258
255
239
233
224
217
225
233
224
222
222
233
238
228
232
230
227
229
244
253
257
257
249
252
262
255
247
251
248
241
275
291
270
275
288
308
321
314
301
301
306
312
337
349
361
347
354
362
373
354
355
356
364
343
364
332
314
322
321
328
340
332
334
333
330
317
328
338
296
288
290
295
298
282
272
269
272
261
285
288
268
274
278
284
291
280
282
294
295
268
282
282
277
280
277
273
269
255
241
227
214
181
2008
2009
2010
2011
2012
2013
2014
184
184
190
205
195
196
184
194
175
154
147
138
146
156
138
145
119
115
130
124
109
102
108
104
112
113
119
123
117
123
130
118
118
106
108
108
113
116
118
120
117
114
118
111
107
94
99
113
120
111
112
109
106
107
109
99
97
98
98
98
105
105
108
107
98
103
104
97
93
96
96
92
93
94
94
94
88
91
92
84
78
80
80
84
Source: Assobiomedica Research Centre, Observatory on receivables
41
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
MARCHE
Marche
January
February
March
April
May
June
July
August
September
October
November
December
42
DSO
2013
144
144
142
140
124
124
124
89
89
83
91
80
DSO
2014
87
88
93
98
99
94
94
92
85
93
92
78
Marche
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
345
356
386
542
366
378
333
343
361
333
329
338
284
DSO
MAX
401
406
529
668
681
462
464
374
392
383
362
414
406
Marche
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
210
232
214
218
256
122
106
93
116
134
80
78
DSO
MAX
337
257
266
279
353
213
161
138
181
168
144
99
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
364
354
349
401
370
377
353
358
345
356
380
386
380
381
373
406
397
359
386
377
362
386
393
392
408
425
441
462
468
486
499
519
529
542
567
567
576
576
586
610
611
627
642
659
668
681
662
664
672
654
610
579
536
479
447
399
366
378
382
383
403
420
436
461
449
448
451
462
444
458
464
455
438
430
438
455
415
418
404
375
333
351
343
363
367
371
369
374
365
362
366
365
357
370
371
368
370
361
373
392
375
379
383
389
368
1999
2000
2001
2002
2003
2004
2005
2006
2007
378
383
373
368
360
357
344
333
343
346
335
349
343
345
343
339
341
344
340
335
329
344
362
361
380
383
392
414
406
395
377
364
360
349
357
338
382
382
361
381
386
411
406
344
289
293
284
284
298
311
321
337
331
294
301
298
281
245
243
210
235
232
240
243
244
250
257
248
243
247
246
240
258
266
244
246
242
245
252
247
250
242
243
214
243
230
219
218
220
237
250
258
261
272
279
275
300
303
306
313
322
342
353
336
335
322
309
256
2008
2009
2010
2011
2012
2013
2014
213
212
210
206
195
193
200
184
188
158
140
122
138
143
152
161
153
153
158
146
155
147
138
106
127
127
133
133
130
129
138
128
118
119
114
93
116
131
143
155
165
172
181
172
177
164
156
157
168
164
160
157
153
155
157
154
154
150
150
134
144
144
142
140
124
124
124
89
89
83
91
80
87
88
93
98
99
94
94
92
85
93
92
78
Source: Assobiomedica Research Centre, Observatory on receivables
43
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
MOLISE
Molise
January
February
March
April
May
June
July
August
September
October
November
December
44
DSO
2013
921
914
907
877
856
859
886
880
861
864
835
822
DSO
2014
812
827
838
824
841
854
862
805
754
734
691
641
Molise
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
332
321
261
346
405
453
195
214
190
185
179
219
276
DSO
MAX
428
473
337
413
531
538
470
289
315
237
220
269
404
Molise
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
286
436
510
647
851
530
577
715
771
864
822
641
DSO
MAX
451
478
627
912
913
921
676
818
903
934
921
862
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
428
349
366
378
366
374
349
332
372
331
381
338
350
442
439
473
388
407
360
321
321
317
332
320
278
261
288
280
293
319
312
322
337
350
389
422
409
413
392
397
409
375
346
369
386
405
428
447
433
450
476
501
511
524
531
468
435
458
453
477
497
523
522
528
514
492
478
477
511
455
470
341
284
259
253
266
213
223
224
224
195
215
214
232
256
249
267
287
291
269
277
289
273
266
254
256
265
293
300
315
300
289
297
299
190
1999
2000
2001
2002
2003
2004
2005
2006
2007
194
214
213
185
196
216
237
226
213
210
198
222
190
204
189
185
179
201
220
220
209
211
210
218
250
250
262
269
252
255
266
219
233
246
250
237
276
313
315
341
359
404
402
368
345
331
327
324
286
317
365
361
387
428
433
430
419
418
451
386
450
444
436
441
454
468
476
449
448
462
472
478
510
559
577
599
616
627
596
588
599
603
601
599
647
690
733
752
774
777
806
838
832
860
899
912
913
867
851
853
864
871
871
875
885
896
899
906
2008
2009
2010
2011
2012
2013
2014
921
773
788
811
751
668
619
622
624
533
536
530
577
633
664
676
668
582
603
640
636
642
619
619
715
743
775
794
801
800
818
733
735
726
724
763
776
771
786
795
812
830
849
856
873
886
882
903
912
864
888
895
864
880
890
879
917
913
934
875
921
914
907
877
856
859
886
880
861
864
835
822
812
827
838
824
841
854
862
805
754
734
691
641
Source: Assobiomedica Research Centre, Observatory on receivables
45
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
PIEDMONT
Piedmont
January
February
March
April
May
June
July
August
September
October
November
December
46
DSO
2013
306
317
327
331
327
331
335
287
273
262
259
222
DSO
2014
232
235
241
239
232
242
243
240
241
231
217
217
Piedmont
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
154
150
153
168
145
143
120
124
126
137
171
211
229
DSO
MAX
181
207
192
211
187
183
166
157
195
165
215
231
270
Piedmont
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
186
197
241
280
237
256
230
228
252
275
222
217
DSO
MAX
225
229
274
327
331
281
286
258
284
298
335
243
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
180
168
173
181
164
173
166
154
156
179
181
186
195
192
189
207
191
183
173
161
150
168
169
163
172
181
191
192
183
182
180
172
153
168
191
189
190
189
198
211
198
194
190
187
176
185
180
179
173
174
181
187
176
176
167
158
145
161
167
169
169
170
172
183
180
167
162
153
143
149
147
155
151
155
155
166
165
142
132
131
120
132
142
149
155
148
153
157
149
138
137
134
124
140
148
152
156
174
185
195
187
181
181
181
126
1999
2000
2001
2002
2003
2004
2005
2006
2007
137
140
139
144
149
153
165
154
155
157
163
163
171
182
182
189
192
200
212
200
205
210
211
215
227
216
211
212
222
223
231
224
213
225
225
213
230
236
244
247
247
255
268
270
239
237
232
229
206
212
221
220
212
204
225
211
186
187
190
186
197
201
198
210
215
223
229
216
220
226
227
225
241
271
264
268
260
264
274
269
266
261
268
255
280
281
283
288
289
298
308
292
292
295
312
327
331
237
246
256
256
261
268
254
255
249
257
251
2008
2009
2010
2011
2012
2013
2014
271
281
275
268
263
264
269
264
264
256
267
278
273
278
282
286
282
278
265
253
238
233
239
230
243
238
241
239
242
251
258
252
242
241
246
228
252
261
266
274
274
275
284
280
281
281
278
282
291
294
296
298
290
286
291
289
277
275
283
289
306
317
327
331
327
331
335
287
273
262
259
222
232
235
241
239
232
242
243
240
241
231
217
217
Source: Assobiomedica Research Centre, Observatory on receivables
47
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
PUGLIA
Puglia
January
February
March
April
May
June
July
August
September
October
November
December
48
DSO
2013
303
309
312
304
300
292
289
278
256
229
220
204
DSO
2014
214
215
216
213
215
210
211
210
202
198
191
176
Puglia
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
451
461
483
563
558
554
530
413
368
372
387
498
516
DSO
MAX
512
510
572
686
671
603
632
542
434
400
501
589
584
Puglia
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
255
225
180
192
269
313
357
293
285
299
204
176
DSO
MAX
510
258
223
255
320
391
422
356
350
358
312
216
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
473
502
502
504
451
512
494
469
467
478
463
488
510
495
461
497
501
496
502
490
478
483
499
498
505
514
512
534
547
552
559
570
572
579
563
628
649
658
674
686
667
659
633
621
623
633
644
649
652
644
656
671
648
631
618
591
558
561
554
555
587
569
583
603
592
603
591
600
581
613
615
623
615
603
609
632
585
588
555
538
530
552
518
537
519
505
506
516
487
460
448
437
413
428
434
432
410
387
388
405
387
384
387
379
368
1999
2000
2001
2002
2003
2004
2005
2006
2007
384
400
397
384
376
372
380
385
379
382
382
388
387
408
421
429
430
432
442
444
458
471
496
505
513
534
547
564
589
571
571
579
579
580
558
498
567
576
555
545
554
573
584
555
534
525
522
516
507
504
510
500
486
458
437
393
341
307
292
255
258
252
237
227
225
240
257
249
253
249
235
232
223
214
190
191
193
196
204
198
203
203
201
180
192
199
203
212
220
233
249
245
236
240
245
255
269
278
289
296
305
305
317
309
317
319
320
294
2008
2009
2010
2011
2012
2013
2014
313
323
333
335
342
356
368
360
364
367
386
391
404
419
422
398
403
412
405
398
408
396
391
357
356
354
351
341
327
333
335
322
332
314
293
312
293
292
295
285
295
305
320
325
332
328
332
350
352
352
356
352
358
349
353
343
342
316
308
299
303
309
312
304
300
292
289
278
256
229
220
204
214
215
216
213
215
210
211
210
202
198
191
176
Source: Assobiomedica Research Centre, Observatory on receivables
49
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
SARDINIA
Sardinia
January
February
March
April
May
June
July
August
September
October
November
December
50
DSO
2013
237
240
241
213
217
215
209
205
200
182
166
160
DSO
2014
159
161
163
164
157
160
164
160
147
146
148
145
Sardinia
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
317
258
265
324
355
330
242
238
195
193
277
321
355
DSO
MAX
366
324
316
431
439
383
376
282
284
276
401
436
386
Sardinia
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
332
350
264
250
276
215
214
255
288
243
160
145
DSO
MAX
463
401
359
304
337
285
306
317
321
308
241
164
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
351
366
356
344
328
344
351
317
344
324
300
297
303
273
258
294
291
311
277
283
285
290
281
271
265
276
298
296
286
300
298
316
313
324
354
381
381
394
420
425
426
410
421
431
430
439
439
406
391
372
355
380
378
380
384
377
372
383
345
330
350
336
349
366
358
350
361
366
370
376
347
310
291
276
276
289
274
262
252
242
244
251
254
248
251
238
250
265
262
262
271
282
278
274
284
269
244
230
230
243
233
227
229
234
195
1999
2000
2001
2002
2003
2004
2005
2006
2007
206
193
199
204
220
235
235
240
249
256
265
276
277
286
281
291
306
294
327
337
360
379
383
401
414
423
417
427
436
419
399
385
360
328
335
321
355
374
370
366
368
369
378
372
348
366
376
386
387
405
432
436
459
463
453
416
428
422
432
332
401
394
357
354
368
364
379
357
350
355
354
352
352
359
301
325
324
302
318
311
276
272
280
264
250
266
270
268
285
286
299
287
296
304
288
284
294
290
276
287
301
329
337
313
324
321
320
292
2008
2009
2010
2011
2012
2013
2014
280
278
281
282
285
276
266
265
262
247
241
215
214
235
249
247
250
271
276
280
292
289
306
292
298
302
315
317
305
309
308
309
310
291
281
255
288
298
321
316
312
310
315
316
320
321
318
312
297
297
299
308
300
291
277
262
267
268
258
243
237
240
241
213
217
215
209
205
200
182
166
160
159
161
163
164
157
160
164
160
147
146
148
145
Source: Assobiomedica Research Centre, Observatory on receivables
51
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
SICILY
Sicily
January
February
March
April
May
June
July
August
September
October
November
December
52
DSO
2013
252
253
253
242
236
234
240
236
236
243
242
237
DSO
2014
254
255
243
248
237
243
245
247
243
249
234
229
Sicily
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
344
370
380
459
439
406
411
314
315
304
258
219
243
DSO
MAX
415
440
459
529
514
465
494
429
382
352
319
269
268
Sicily
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
238
258
250
239
269
260
206
229
277
248
234
229
DSO
MAX
304
278
298
283
343
320
235
287
298
299
253
255
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
387
378
408
389
378
415
412
374
344
370
382
401
423
440
418
424
422
420
410
403
391
380
400
403
421
412
422
436
435
450
456
459
455
459
478
496
496
479
503
529
519
521
527
518
502
514
500
492
472
461
464
476
455
455
449
450
439
422
432
412
432
406
415
425
425
433
442
465
463
471
482
488
483
482
488
494
453
455
441
436
411
429
424
419
390
373
364
367
353
334
327
325
314
340
356
373
378
347
368
382
365
368
365
365
315
1999
2000
2001
2002
2003
2004
2005
2006
2007
328
339
349
342
350
347
352
345
326
322
316
304
302
319
306
296
282
284
279
271
270
259
258
255
261
264
265
263
258
261
261
257
246
246
238
224
248
268
263
256
252
253
264
260
260
259
253
243
238
246
245
258
268
266
271
265
265
274
274
304
277
278
267
267
263
266
272
259
261
262
266
258
272
298
262
255
251
259
272
261
250
255
259
251
263
266
244
239
239
247
260
259
266
274
283
277
293
312
335
343
342
307
317
303
300
296
289
269
2008
2009
2010
2011
2012
2013
2014
277
288
292
301
304
318
320
320
316
311
314
260
226
213
210
216
209
208
213
206
224
235
226
215
229
246
246
251
256
258
273
264
267
287
286
264
277
283
283
283
279
278
284
285
288
292
298
296
299
295
289
281
275
277
275
262
262
262
259
248
252
253
253
242
236
234
240
236
236
243
242
237
254
255
243
248
237
243
245
247
243
249
234
229
Source: Assobiomedica Research Centre, Observatory on receivables
53
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
TUSCANY
Tuscany
January
February
March
April
May
June
July
August
September
October
November
December
54
DSO
2013
275
264
267
259
257
257
251
229
211
206
205
193
DSO
2014
202
200
201
201
188
192
190
181
175
178
174
169
Tuscany
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
306
213
211
290
258
294
229
198
186
198
179
148
173
DSO
MAX
374
328
308
321
310
383
373
271
228
226
232
235
200
Tuscany
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
196
226
242
193
146
170
188
198
232
241
193
169
DSO
MAX
223
270
277
376
210
209
220
261
259
274
275
202
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
329
348
348
358
366
374
366
331
306
298
314
323
328
292
260
265
253
249
240
244
213
211
220
214
223
231
242
274
268
288
296
308
297
299
316
321
316
308
302
313
303
300
302
305
290
295
303
310
289
274
275
274
258
263
271
283
283
294
296
302
328
351
369
383
379
375
372
371
367
373
365
355
351
354
365
368
339
318
266
240
229
238
241
244
245
258
271
271
245
233
215
219
198
198
207
221
214
209
217
228
224
217
216
209
186
1999
2000
2001
2002
2003
2004
2005
2006
2007
198
204
202
206
206
217
226
221
213
213
204
205
213
212
210
213
219
226
232
220
206
197
185
182
199
205
212
228
233
235
213
197
164
153
153
148
179
191
188
195
190
193
200
187
186
177
176
173
195
207
212
207
207
214
239
237
225
221
215
223
258
263
269
267
264
267
270
265
263
258
232
226
242
249
262
266
263
263
277
261
259
260
262
265
298
307
320
325
334
351
376
368
334
300
287
193
204
210
170
164
166
164
169
164
171
165
163
146
2008
2009
2010
2011
2012
2013
2014
170
179
194
201
205
209
200
192
185
177
185
186
199
206
194
197
203
213
220
202
188
189
196
197
215
225
236
236
242
254
261
259
236
210
211
198
232
237
241
247
241
244
254
249
249
255
256
259
270
274
264
261
258
254
253
250
252
241
249
258
275
264
267
259
257
257
251
229
211
206
205
193
202
200
201
201
188
192
190
181
175
178
174
169
Source: Assobiomedica Research Centre, Observatory on receivables
55
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
TRENTINO ALTO ADIGE
Trentino
A.A.
January
February
March
April
May
June
July
August
September
October
November
December
56
DSO
2013
80
84
81
86
82
80
82
81
80
84
81
78
DSO
2014
84
83
83
84
84
83
83
82
76
74
76
70
Trentino
A.A.
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
119
127
99
98
101
96
101
98
100
90
107
89
98
DSO
MAX
195
155
160
132
130
124
136
137
131
118
120
138
120
Trentino
A.A.
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
76
65
77
85
92
84
75
75
85
72
78
70
DSO
MAX
106
103
117
115
108
106
106
101
100
96
86
84
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
151
195
152
146
125
122
167
126
119
127
132
155
134
142
132
132
129
134
132
129
135
134
137
138
137
138
140
142
133
115
160
117
99
118
121
113
132
131
127
130
120
113
98
111
103
102
118
129
130
124
125
126
116
112
110
108
101
96
101
111
110
119
124
122
120
116
116
106
108
113
126
134
136
136
136
134
116
110
101
101
101
102
114
122
137
128
127
117
111
104
98
102
99
100
113
113
123
131
131
128
114
111
112
128
105
1999
2000
2001
2002
2003
2004
2005
2006
2007
118
118
105
111
105
102
111
104
98
90
106
101
107
120
118
127
117
114
122
112
116
115
120
107
138
119
123
109
106
103
113
108
107
103
100
89
112
120
118
116
111
108
120
112
102
103
106
98
97
97
100
102
102
106
105
93
83
85
84
76
103
93
97
96
96
100
97
96
86
79
79
65
84
117
110
111
103
98
99
94
93
79
86
77
115
97
103
101
97
110
111
101
95
91
93
85
101
97
99
102
103
97
108
101
96
94
96
92
2008
2009
2010
2011
2012
2013
2014
104
104
106
102
101
99
101
94
90
93
93
84
104
98
105
106
102
104
98
99
91
92
95
75
91
91
97
101
96
93
93
91
86
88
91
75
90
95
100
99
98
86
91
89
85
87
90
85
91
95
96
93
91
93
95
89
83
80
79
72
80
84
81
86
82
80
82
81
80
84
81
78
84
83
83
84
84
83
83
82
76
74
76
70
Source: Assobiomedica Research Centre, Observatory on receivables
57
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
UMBRIA
Umbria
January
February
March
April
May
June
July
August
September
October
November
December
58
DSO
2013
144
139
135
130
127
135
133
130
134
127
138
131
DSO
2014
140
146
144
142
143
140
135
128
133
123
116
115
Umbria
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
211
183
195
286
295
330
261
165
176
234
163
167
219
DSO
MAX
265
274
326
333
429
429
404
292
244
287
235
234
261
Umbria
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
144
178
174
213
158
127
117
144
144
135
127
115
DSO
MAX
230
227
257
272
238
203
161
185
170
176
144
146
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
248
259
265
249
241
239
215
225
211
217
242
240
225
231
267
274
250
225
215
212
183
195
215
206
214
222
234
257
266
289
314
326
317
333
311
304
289
297
295
310
295
303
286
287
288
308
319
301
296
298
315
335
328
299
303
295
310
330
352
375
402
402
420
429
423
412
414
416
406
401
404
379
377
382
382
397
359
321
305
274
261
276
275
282
273
289
279
292
263
267
264
256
165
176
189
193
213
218
235
242
237
244
235
239
221
1999
2000
2001
2002
2003
2004
2005
2006
2007
234
273
262
266
276
287
270
261
261
263
252
244
231
235
228
215
204
208
205
188
197
179
173
163
191
195
192
189
202
213
234
223
195
198
192
167
205
219
214
237
245
249
261
254
225
233
226
219
207
207
211
213
218
221
230
221
182
180
223
144
178
185
190
195
213
224
227
217
208
208
203
193
219
257
250
253
245
235
240
235
221
208
207
174
213
233
249
248
256
259
272
266
271
268
257
216
238
236
226
218
216
221
234
209
224
202
194
158
2008
2009
2010
2011
2012
2013
2014
188
186
188
193
194
195
203
194
178
159
150
127
155
155
159
158
143
161
159
145
142
135
141
117
144
146
161
165
170
179
185
174
163
152
152
150
156
170
164
162
144
154
167
168
165
165
159
149
170
166
170
168
169
170
176
165
161
145
147
135
144
139
135
130
127
135
133
130
134
127
138
131
140
146
144
142
143
140
135
128
133
123
116
115
Source: Assobiomedica Research Centre, Observatory on receivables
59
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
VALLE D'AOSTA
Valle
D'Aosta
January
February
March
April
May
June
July
August
September
October
November
December
60
DSO
2013
83
88
86
78
78
73
74
73
67
75
65
73
DSO
2014
77
72
68
71
65
71
60
58
78
82
82
73
Valle
D'Aosta
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
80
68
100
125
96
94
98
77
98
104
117
117
75
DSO
MAX
310
191
196
223
173
176
146
141
155
185
171
158
178
Valle
D'Aosta
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
80
83
104
93
99
103
111
104
106
81
65
58
DSO
MAX
128
130
150
135
125
131
132
136
126
116
88
82
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
263
264
288
278
283
310
219
213
80
83
68
79
122
160
176
191
163
94
110
129
101
142
100
124
147
152
170
156
164
186
172
196
193
216
223
185
169
140
155
142
139
162
125
176
125
148
121
164
173
168
152
149
140
113
89
96
97
116
128
160
176
138
122
138
123
114
107
103
94
106
134
110
112
119
131
146
135
123
98
111
111
128
126
108
127
141
128
108
102
120
92
103
77
98
125
131
120
134
155
126
134
143
143
136
129
1999
2000
2001
2002
2003
2004
2005
2006
2007
104
128
130
149
134
164
183
185
159
157
178
166
155
171
138
147
148
117
133
128
120
137
134
128
143
142
158
152
153
137
137
129
129
120
120
117
153
157
123
143
142
178
161
132
100
90
93
75
80
87
112
127
128
142
150
121
128
101
101
97
102
83
101
110
111
125
130
109
92
89
99
84
104
141
148
146
150
136
130
125
108
117
112
119
135
113
114
125
117
110
127
105
93
107
109
101
110
119
111
115
125
122
120
121
114
110
106
99
2008
2009
2010
2011
2012
2013
2014
111
109
117
118
122
131
130
103
117
114
116
112
119
132
117
111
114
111
122
116
112
112
124
131
121
124
130
132
128
115
115
113
118
136
104
105
125
126
109
108
115
108
115
108
108
106
112
106
116
113
106
111
108
105
107
98
89
88
87
81
83
88
86
78
78
73
74
73
67
75
65
73
77
72
68
71
65
71
60
58
78
82
82
73
Source: Assobiomedica Research Centre, Observatory on receivables
61
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
VENETO
Veneto
January
February
March
April
May
June
July
August
September
October
November
December
62
DSO
2013
259
262
264
258
254
254
256
242
205
201
201
176
DSO
2014
182
180
173
170
163
161
164
152
127
120
113
105
Veneto
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
DSO
MIN.
245
208
209
202
181
168
115
131
174
168
174
167
203
DSO
MAX
268
310
286
286
212
224
167
190
219
220
237
212
217
Veneto
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
DSO
MIN.
200
216
221
250
227
208
216
237
270
250
176
105
DSO
MAX
240
232
261
271
280
263
248
269
288
293
264
182
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
1990
1991
1992
1993
1994
1995
1996
1997
1998
n.d.
n.d.
n.d.
268
262
263
267
261
259
254
260
245
268
267
284
302
303
309
310
294
296
303
301
208
211
210
209
223
234
248
261
260
268
273
286
262
279
286
275
269
254
248
254
237
222
213
213
202
211
212
200
207
191
191
204
196
193
195
194
181
194
200
205
213
209
215
224
217
204
191
173
168
167
158
159
157
159
155
165
161
130
124
116
115
131
137
148
167
169
177
190
180
170
175
157
148
174
192
193
198
195
202
207
207
207
213
219
184
1999
2000
2001
2002
2003
2004
2005
2006
2007
200
208
215
214
212
220
217
209
169
168
207
200
210
220
217
233
237
233
224
221
213
215
194
174
192
197
206
212
207
196
203
181
169
169
172
167
203
217
214
216
217
214
217
207
211
210
217
215
233
240
235
228
224
224
228
226
207
200
203
208
232
226
226
223
218
221
224
218
216
223
228
218
239
261
248
232
224
221
229
228
233
231
235
229
257
260
250
250
251
257
267
259
262
270
271
261
280
276
272
265
257
254
266
248
250
232
232
227
2008
2009
2010
2011
2012
2013
2014
240
248
259
262
261
263
260
253
243
236
236
208
228
238
247
248
240
241
246
240
242
238
242
216
237
251
256
260
260
268
269
262
261
255
260
262
270
276
284
288
283
279
287
287
279
280
275
278
291
292
292
291
289
292
293
259
257
255
258
250
259
262
264
258
254
254
256
242
205
201
201
176
182
180
173
170
163
161
164
152
127
120
113
105
Source: Assobiomedica Research Centre, Observatory on receivables
63
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
ANNEX 3
DSO TABLES PER PUBLIC ENTITY (DECEMBER 2014)
REGIONE
Denominazione
Località
P iva
ABRUZZO
Asl 2 Lanciano - Vasto - Chieti
Chieti
02307130696
144
ABRUZZO
Asl 1 Avezzano - Sulmona - L'Aquila
L'Aquila
01792410662
142
ABRUZZO
Asl 3 Pescara
Pescara
01397530682
91
ABRUZZO
Asl 4 Teramo
Teramo
00115590671
83
BASILICATA
Azienda Sanitaria Locale
Matera
01178540777
177
BASILICATA
Asl 1 Venosa
Venoza Pz
00628970766
N.D.
BASILICATA
AO Osp. S. Carlo
Potenza
01186830764
88
BASILICATA
Azienda Sanitaria Locale
Potenza
01722360763
107
CALABRIA
Az. Osp. Mater Domini
Catanzaro
01991530799
1.459
CALABRIA
Az. Osp. Pugliese - Ciaccio
Catanzaro
01991520790
718
CALABRIA
Azienda Sanitaria Provinciale
Catanzaro
02865540799
797
CALABRIA
Az. Osp. di Cosenza
Cosenza
01987250782
583
CALABRIA
Azienda Sanitaria Provinciale
Cosenza
02853720783
817
CALABRIA
Azienda Sanitaria Provinciale
Crotone
01997410798
620
CALABRIA
Az. Ospedaliera (B.M.M.) Reggio
Calabria
Reggio Calabria
01367190806
131
CALABRIA
AZIENDA PROVINCIALE
Reggio Calabria
02458490808
444
CALABRIA
Azienda Sanitaria Provinciale
Vibo Valenzia
02866420793
406
CAMPANIA
Az. Osp. S. Giuseppe Moscati
Avellino
01948180649
147
CAMPANIA
Azienda Sanitaria Locale
Avellino
02600160648
294
CAMPANIA
Az. Osp. G. Rummo
Benevento
01009760628
420
CAMPANIA
Asl Benevento 1
Benevento
01009680628
N.D.
CAMPANIA
Az. Osp. S. Sebastiano di Caserta
Caserta
02201130610
311
CAMPANIA
AZ.SAN.LOC. DI CASERTA
Caserta
03519500619
429
CAMPANIA
AZ. SAN. LOC. NAPOLI 3 SUD
Castellammare di
Stabia
06322711216
310
CAMPANIA
AZ. SAN. LOC. NAPOLI 2 NORD
Monteruscello Pozzuoli
06321661214
367
CAMPANIA
Az. Osp. Univ. Federico II
Napoli
06909360635
319
CAMPANIA
Az. Un. Polic. della II Università
Napoli
06908670638
252
CAMPANIA
IRCCS I.N.Tumori Fond. G. Pascale
Napoli
00911350635
320
CAMPANIA
Az. Osp. Cardarelli
Napoli
06853240635
414
CAMPANIA
A.O.R.N. Azienda Osp. Dei Colli
Napoli
06798201213
235
CAMPANIA
Az. Osp. Santobono - Pausilipon
Napoli
06854100630
222
CAMPANIA
AZ. SAN. LOC. NAPOLI 1 CENTRO
Napoli
06328131211
622
CAMPANIA
SO.RE.SA
Napoli
04786681215
149
CAMPANIA
Az. Osp. Osp. Riun. S.G Dio-R.
D'Aragona
Salerno
03020860650
603
CAMPANIA
AZ.SAN.LOC. DI SALERNO
Salerno
04701800650
400
64
Dic-14
REGIONE
Denominazione
Località
P iva
EMILIA
ROMAGNA
Istituti Ortopedici Rizzoli
Bologna
00302030374
101
EMILIA
ROMAGNA
Az. Osp. Univ. Pol. S. Orsola
Malpighi
Bologna
02553300373
54
EMILIA
ROMAGNA
Asl Bologna
Bologna
02406911202
103
EMILIA
ROMAGNA
Asl Cesena
Cesena
01254310400
139
EMILIA
ROMAGNA
Az. Osp. Univ. Arcispedale S. Anna
Ferrara
01295950388
172
EMILIA
ROMAGNA
Asl Ferrara
Ferrara
01295960387
117
EMILIA
ROMAGNA
Asl Forlì
Forlì
01959920404
N.D.
EMILIA
ROMAGNA
Asl Imola
Imola
00705271203
86
EMILIA
ROMAGNA
Az. Osp. Policlinico di Modena
Modena
02241740360
163
EMILIA
ROMAGNA
Asl Modena
Modena
02241850367
163
EMILIA
ROMAGNA
Az. Osp. di Parma
Parma
01874240342
126
EMILIA
ROMAGNA
Asl Parma
Parma
01874230343
122
EMILIA
ROMAGNA
Asl Piacenza
Piacenza
01138510332
100
EMILIA
ROMAGNA
Asl Ravenna
Ravenna
01277240394
118
EMILIA
ROMAGNA
Asl della Romagna
Ravenna
02483810392
98
EMILIA
ROMAGNA
Az. Osp. Arcispedale S.Maria Nuova
Reggio Emilia
01614660353
104
EMILIA
ROMAGNA
Asl Reggio Emilia
Reggio Emilia
01598570354
120
EMILIA
ROMAGNA
Asl Rimini
Rimini
02329590406
N.D.
FRIULI V. G.
Asl 3 Alto Friuli
Gemona Ud
00825260300
62
FRIULI V. G.
Asl 2 Isontina
Gorizia
00317460319
102
FRIULI V. G.
Asl 5 Bassa Friulana
Jalmicco P. Ud
01199500305
94
FRIULI V. G.
Az. Osp. S. Maria degli Angeli
Pordenone
01302970932
97
FRIULI V. G.
Asl 6 Friuli occidentale
Pordenone
01278420938
N.D.
FRIULI V. G.
Centro Riferimento Oncologico
Pordenone
00623340932
162
FRIULI V. G.
I.R.C.C.S. Burlo Garofalo
Trieste
00124430323
120
FRIULI V. G.
Az. Osp. Univ. Osp. Riuniti Trieste
Trieste
01066380328
60
FRIULI V. G.
Asl 1 Triestina
Trieste
00052420320
N.D.
FRIULI V. G.
Azienda Osp. Universitaria S. Maria
della Misericordia
Udine
02445630300
88
FRIULI V. G.
Asl 4 Medio Friuli
Udine
01880290307
61
Dic-14
65
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
LAZIO
Asl Roma H
Albano Laziale Rm
04737811002
146
LAZIO
Asl Roma F
Civitavecchia Rm
04743741003
229
LAZIO
Asl Frosinone
Frosinone
01886690609
234
LAZIO
Asl Latina
Latina
01684950593
154
LAZIO
Asl Rieti
Rieti
00821180577
143
LAZIO
Università Privata CAMPUS BIO
MEDICO
Roma
04802051005
103
LAZIO
Policlinico Universitario Privato
Agostino Gemelli
Roma
02133120150
300
LAZIO
Fondazione PTV Policlinico Tor
Vergata
Roma
10110821005
103
LAZIO
Az. Policlinico Umberto I Rm
Roma
05865511009
182
LAZIO
Istituti Fisioterapici Ospitalieri
Roma
01033011006
179
LAZIO
Università La Sapienza
Roma
02133771002
N.D.
LAZIO
Az. Osp. S. Camillo - Forlanini
Roma
04733051009
115
LAZIO
Az. Osp. S. Filippo Neri
Roma
04738701004
139
LAZIO
Az. Osp. S. Giovanni - Addolorata
Roma
04735061006
222
LAZIO
Az. Osp. Sant'Andrea
Roma
06019571006
216
LAZIO
Asl Roma A
Roma
04735671002
108
LAZIO
Asl Roma B
Roma
04734201009
132
LAZIO
Asl Roma C
Roma
04739291005
206
LAZIO
Asl Roma D
Roma
04733491007
159
LAZIO
Asl Roma E
Roma
04736011000
264
LAZIO
I.N.M.I Lazzaro Spallanzani
Roma
05080991002
N.D.
LAZIO
Asl Roma G
Tivoli Rm
04733471009
258
LAZIO
Asl Viterbo
Viterbo
01455570562
133
LIGURIA
Asl 4 Chiavarese
Chiavari Ge
01038700991
91
LIGURIA
IRCCS Istituto Scient.Tumori
Genova
01144010103
N.D.
LIGURIA
IRCCS Az. Osp Univ. San Martino Ist.
Genova
02060250996
89
LIGURIA
Az. Osp. San Martino
Genova
03483570101
72
LIGURIA
Ente Osp. Ospedali Galliera
Genova
00557720109
158
LIGURIA
Asl 3 Genovese
Genova
03399650104
97
LIGURIA
Istituto Giannina Gaslini
Genova Quarto
00577500101
91
LIGURIA
Asl 1 Imperiese
Imperia
01083060085
101
LIGURIA
Asl 5 Spezzino
La Spezia
00962520110
80
LIGURIA
Asl 2 Savonese
Savona
01062990096
84
LOMBARDY
Az. Osp. Osp. Riuniti Bergamo
Bergamo
00837210160
88
LOMBARDY
Asl Provincia di Bergamo
Bergamo
02584740167
83
LOMBARDY
Asl Vallecamonica Sebino
Breno Bs
02072150986
101
LOMBARDY
Az. Osp. Spedali Civili Brescia
Brescia
01109200178
98
LOMBARDY
Asl Provincia di Brescia
Brescia
03436310175
N.D.
LOMBARDY
Az. Osp. Osp.di Circolo Busto Arsizio
Busto Arsizio Va
02411080126
84
LOMBARDY
Az. Osp. M. Mellini
Chiari Bs
01971010986
127
66
Dic-14
REGIONE
Denominazione
Località
P iva
LOMBARDY
Az. Osp. S. Anna Como
Como
02166380135
88
LOMBARDY
Asl Provincia di Como
Como
02356740130
N.D.
LOMBARDY
Az. Osp. Osp. Mayre Crema
Crema Cr
01151550199
108
LOMBARDY
Az. Osp. Istituti Ospitalieri Cremona
Cremona
01071310195
78
LOMBARDY
Asl Provincia di Cremona
Cremona
01150400198
N.D.
LOMBARDY
Az. Osp. Desenzano del Garda
Desenzano del
Garda
01972400988
83
LOMBARDY
Az. Osp. S. Antonio Abate Gallarate
Gallarate Va
02411250125
94
LOMBARDY
Az. Osp. G. Salvini
Garbagnate Mi
12314450151
70
LOMBARDY
Az. Osp. Osp. di Lecco
Lecco
02166640132
106
LOMBARDY
Asl Provincia di Lecco
Lecco
02356390134
N.D.
LOMBARDY
Az. Osp. Osp. Civile Legnano
Legnano Mi
12313480159
76
LOMBARDY
Asl Provincia di Milano 1
Legnano Mi
12313930153
72
LOMBARDY
Az. Osp. della Prov. di Lodi
Lodi
03426440966
75
LOMBARDY
Asl Provincia di Lodi
Lodi
11387440156
N.D.
LOMBARDY
Az. Osp. Osp. Carlo Poma
Mantova
01736140201
75
LOMBARDY
Asl Provincia di Mantova
Mantova
01838560207
N.D.
LOMBARDY
Asl Provincia di Milano 2
Melegnano Mi
12319440157
N.D.
LOMBARDY
IRCCS Fond. Osp. Mayre Pol. Mang.
Regina
Milano
04724150968
92
LOMBARDY
A.S.P. Golgi Redaelli
Milano
04737420150
N.D.
LOMBARDY
IRCCS Istituto Nazionale Tumori
Milano
04376350155
78
LOMBARDY
IRCCS Istituto Naz. Neurologico C.
Besta
Milano
04376340156
81
LOMBARDY
Az. Osp. Luigi Sacco
Milano
04410920153
71
LOMBARDY
Az. Osp. Osp. Niguarda Cà Granda
Milano
11390840152
90
LOMBARDY
Az. Osp. Ist. Clinici di
Perfezionamento
Milano
04408300152
123
LOMBARDY
Az. Osp. Fatebenefatelli e Oftalmico
Milano
11809480152
108
LOMBARDY
Az. Osp. S. Paolo
Milano
04444150157
115
LOMBARDY
Az. Osp. Ist. Ortopedico Gaetano
Pini
Milano
00903310159
123
LOMBARDY
Az. Osp. Osp. S. Carlo Borromeo
Milano
11385730152
135
LOMBARDY
Asl Città di Milano
Milano
12319130154
100
LOMBARDY
Az. Osp. S. Gerardo dei Tintori
Monza e Brianza
00745800961
87
LOMBARDY
Asl Monza e Brianza
Monza e Brianza
02734330968
99
LOMBARDY
IRCCS Ospedale Policlinico S. Matteo
Pavia
00580590180
128
LOMBARDY
Az. Osp. della Prov. di Pavia
Pavia
01949220188
81
LOMBARDY
Asl Provincia di Pavia
Pavia
01748780184
70
LOMBARDY
Az. Osp. Bolognini
Seriate Bg
02585160167
76
LOMBARDY
Az. Osp. Valtellina e Valchiavenna
Sondrio
00202030144
75
LOMBARDY
Asl Provincia di Sondrio
Sondrio
00727690141
N.D.
LOMBARDY
Az. Osp. Osp. Treviglio Caravaggio
Treviglio Bg
02585580166
116
Dic-14
67
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
LOMBARDY
Az. Osp. di Circolo e Fondazione
Macchi
Varese
00413270125
108
LOMBARDY
Asl Provincia di Varese
Varese
02413470127
N.D.
LOMBARDY
Az. Osp. Osp. Civile Vimercate
Vimercate Mi
02733390963
81
LOMBARDY
Az. Osp. Osp. di Melegnano
VizzoloPredabissi
Mi
12319420159
105
MARCHE
Az. Osp. Univ. Umberto I Lancisi
Salesi
Ancona
01464630423
62
MARCHE
Az Sanitaria Unica Regionale
Ancona
02175860424
79
MARCHE
Az. Osp. Ospedali Riuniti Marche
Nord
Pesaro
02432930416
69
MARCHE
Az. Osp. Osp. S. Salvatore
Pesaro
01316870417
N.D.
MARCHE
INRCA
Ancona
00204480420
N.D.
MOLISE
Azienda Sanitaria Reg.
Campobasso
01546900703
641
PIEDMONT
ASL CN 2
Alba Cn
02419170044
108
PIEDMONT
Az. Osp. SS. Antonio Biagio e C.
Arrigo
Alessandria
01640560064
198
PIEDMONT
ASL AT
Asti
01120620057
118
PIEDMONT
ASL BI
Biella
01810260024
135
PIEDMONT
ASL AL
Casale M.to Al
02190140067
166
PIEDMONT
ASL TO 5
Chieri To
06827170017
204
PIEDMONT
ASL TO 4
Chivasso To
09736160012
144
PIEDMONT
ASL TO 3
Collegno TO
09735650013
275
PIEDMONT
Az. Osp. S. Croce e Carle
Cuneo
01127900049
134
PIEDMONT
ASL CN 1
Cuneo
01128930045
128
PIEDMONT
Az. S. O. Ordine Mauriziano
Lanzo Torinese To
09059340019
153
PIEDMONT
Az. Osp. Mayre della Carità
Novara
01521330033
328
PIEDMONT
ASL NO
Novara
01522670031
183
PIEDMONT
ASL VCO
Omegna Vb
00634880033
193
PIEDMONT
Az. Osp. S. Luigi Gonzaga
Orbassano To
02698540016
216
PIEDMONT
Azienda Osped. Città della Salute e
della Scienza
Torino
10771180014
440
PIEDMONT
ASL TO 1
Torino
09737640012
150
PIEDMONT
ASL TO 2
Torino
09737190018
187
PIEDMONT
ASL VC
Vercelli
01811110020
179
PUGLIA
Azienda Sanitaria BT
Andria
06391740724
155
PUGLIA
Università degli studi Aldo Moro
Bari
01086760723
N.D.
PUGLIA
Az. Osp. Osp. Policlinico Consorziale
Bari
04846410720
226
PUGLIA
IRCCS Ospedale Onc Giovanni
Paolo II°
Bari
00727270720
N.D.
PUGLIA
Azienda Sanitaria Locale Bari
Bari
06534340721
181
PUGLIA
Az. Osp. A. di Summa
Brindisi
01713790747
N.D.
PUGLIA
Asl 1 Brindisi
Brindisi
01647800745
157
68
Dic-14
REGIONE
Denominazione
Località
P iva
PUGLIA
IRCCS De Bellis
Castellana Grotte
Ba
00565330727
N.D.
PUGLIA
Az. Osp. Osp. Riuniti Foggia
Foggia
02218910715
165
PUGLIA
Azienda Sanitaria Locale Foggia
Foggia
03499370710
270
PUGLIA
Azienda Sanitaria Locale Lecce
Lecce
04008300750
148
PUGLIA
Az. Osp. SS. Annunziata
Taranto
02090440732
N.D.
PUGLIA
Asl 1 Taranto
Taranto
02026690731
210
SARDINIA
Policlinico Universitario Cagliari
Cagliari
02271870921
N.D.
SARDINIA
Az. Osp. G. Brotzu
Cagliari
02315520920
229
SARDINIA
Asl 8 Cagliari
Cagliari
02261430926
77
SARDINIA
Az. Ospedaliero-Universitaria
Cagliari
03108560925
129
SARDINIA
Asl 7 Carbonia
Carbonia Ca
02261310920
123
SARDINIA
Asl 4 Lanusei
Lanusei Nu
00978060911
N.D.
SARDINIA
Asl 3 Nuoro
Nuoro
00977680917
82
SARDINIA
Asl 2 Olbia
Olbia Ss
01687160901
227
SARDINIA
Asl 5 Oristano
Oristano Nu
00681110953
84
SARDINIA
Asl 6 Sanluri
Sanluri Ca
02265950929
106
SARDINIA
Az. Univ. Studi Sassari Pol. Univ.
Sassari
02268260904
207
SARDINIA
Asl 1 Sassari
Sassari
00935650903
191
SICILY
Azienda Sanitaria Provinciale
Agrigento
02570930848
315
SICILY
Azienda Sanitaria Provinciale
Caltanissetta
01825570854
162
SICILY
Azienda Sanitaria Provinciale
Catania
04721260877
329
SICILY
Az.Osp.di Ril.Nazionale Alta Sp.
Garibaldi-Arnas
Catania
04721270876
225
SICILY
Azienda Osp. Per l'Emergenza
Cannizzaro
Catania
04721280875
203
SICILY
Az. Osp. Univ. Pol. Vitt. Emanuele
Catania
04721290874
297
SICILY
Azienda Sanitaria Provinciale
Enna
01151150867
288
SICILY
Az. Osp. Univ. Polic. G. Martino
Messina
03051890832
258
SICILY
Azienda Sanitaria Provinciale
Messina
03051870834
182
SICILY
Azienda Osp. Ospedali Riuniti
Papardo-Piemonte
Messina
03051880833
363
SICILY
IRCCS - Centro Neurolesi Bonino
Pulejo
Messina
02733700831
N.D.
SICILY
Azienda Sanitaria Provinciale
Palermo
05841760829
235
SICILY
Az.Osp.di Ril.Nazionale Alta Sp.
Civico-Cristina
Palermo
05841770828
244
SICILY
Az.Osp. Ospedali Riunti Villa Sofia
- Cervello
Palermo
05841780827
244
SICILY
Azienda Ospedaliera Universitaria
Policlinico "Paolo Giaccone"
Palermo
05841790826
317
SICILY
Az. Osp. Civili M.P. Arezzo
Ragusa
00980630883
N.D.
SICILY
Azienda Sanitaria Provinciale
Ragusa
01426410880
149
SICILY
Az. Osp. O. C. R. Sciacca
Sciacca Ag
01965970849
N.D.
Dic-14
69
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
SICILY
Azienda Sanitaria Provinciale
Siracusa
01661590891
250
SICILY
Az. Osp. S. Antonio Abate Trapani
Trapani
01760600815
N.D.
SICILY
Azienda Sanitaria Provinciale
Trapani
02363280815
172
TUSCANY
Asl 8 Arezzo
Arezzo
01458450515
126
TUSCANY
Asl 11 Empoli
Empoli Fi
04616830487
119
TUSCANY
Az. Osp. Careggi
Firenze
04612750481
211
TUSCANY
Az. Osp. Univ. Pol. Meyer
Firenze
02175680483
N.D.
TUSCANY
Asl 10 Firenze
Firenze
04612810483
146
TUSCANY
AREA VASTA CENTRO
Firenze
05577300485
209
TUSCANY
Asl 9 Grosseto
Grosseto
00315940536
N.D.
TUSCANY
Asl 6 Livorno
Livorno
00615860491
180
TUSCANY
Asl 2 Lucca
Lucca
00559320460
270
TUSCANY
Asl 1 Massa Carrara
Massa Carrara
00294690458
109
TUSCANY
Fondazione Tuscany Gabriele
Monasterio
Pisa
01851550507
263
TUSCANY
Az. Osp. Univ. Pisana
Pisa
01310860505
227
TUSCANY
Asl 5 Pisa
Pisa
01311020505
336
TUSCANY
AREA VASTA NORD OVEST
Pisa
01641600505
193
TUSCANY
Asl 3 Pistoia
Pistoia
01241740479
138
TUSCANY
Asl 4 Prato
Prato
01683070971
179
TUSCANY
Az. Osp. Univ. Senese
Siena
00388300527
201
TUSCANY
Asl 7 Siena
Siena
00388270522
168
TUSCANY
AREA VASTA SUD EST
Siena
01166590529
183
TUSCANY
Asl 12 Viareggio
Viareggio Lu
00523180461
122
TRENTINO A. A.
Azienda Sanitaria dell'Alto Adige
Bolzano
00773750211
70
TRENTINO A. A.
Az. Prov. per i Servizi Sanitari Trento
Trento
01429410226
58
UMBRIA
Azienda Unita Sanitaria Locale
Umbria 1
Perugia
03301860544
90
UMBRIA
Azienda Unita Sanitaria Locale
Umbria 2
Terni
01499590550
127
UMBRIA
Az. Osp. di Perugia
Perugia
02101050546
61
UMBRIA
Az. Osp. S. Maria Terni
Terni
00679270553
103
VALLE DI AOSTA
Asl Valle d'Aosta
Aosta
00177330073
73
VENETO
Asl 19 Adria
Adria Ro
01013550296
N.D.
VENETO
Asl 5 Arzignano
Arzignano Vi
00913220240
105
VENETO
Asl 8 Asolo
Asolo Tv
00896810264
89
VENETO
Asl 3 Bassano del Grappa
Bassano del
Grappa
00913430245
83
VENETO
Asl 1 Belluno
Belluno
00300650256
123
VENETO
Asl 22 Bussolengo
Bussolengo Vr
02576210237
89
VENETO
Asl 14 Chioggia
Chioggia Ve
02798310278
131
VENETO
Asl 15 Alta Padovana
Cittadella Pd
00347610289
99
VENETO
Asl 17 Monselice
Este Pd
00348220286
79
70
Dic-14
REGIONE
Denominazione
Località
P iva
VENETO
Asl 2 Feltre
Feltre Bl
00300620259
59
VENETO
Asl 21 Legnago
Legnago Vr
02574230237
105
VENETO
Asl 13 Mirano Dolo
Mirano Ve
02799530270
87
VENETO
Az. Osp. Osp. di Padova
Padova
00349040287
114
VENETO
Asl 16 Padova
Padova
00349050286
162
VENETO
Istituto Oncologico Veneto
Padova
04074560287
N.D.
VENETO
Asl 7 Pieve di Soligo
Pieve di Soligo Tv
00896790268
54
VENETO
Asl 18 Rovigo
Rovigo
01013470297
122
VENETO
Asl 10 Veneto Orientale
S. Donà di Piave
Ve
02799490277
156
VENETO
Asl 4 Alto Vicentino
Thiene Vi
00913490249
79
VENETO
Asl 9 Treviso
Treviso
03084880263
105
VENETO
Asl 12 Veneziana
Venezia
02798850273
123
VENETO
Az. Osp. Istituti Ospitalieri Verona
Verona
02573100233
N.D.
VENETO
Asl 20 Verona
Verona
02573090236
141
VENETO
Azienda Osped. Univers. Integrata
Verona
Verona
03901420236
96
VENETO
Asl 6 Vicenza
Vicenza
02441500242
124
Dic-14
71
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
ANNEX 4
DSO TABLES PER PRIVATE ENTITY (DECEMBER 2014)
REGIONE
Denominazione
Località
P iva
ABRUZZO
LAB.AN.CLIN.E MICROBIOL.MANTOUX
S.N.C. - LANCIANO -
CH
01586190694
N.D.
ABRUZZO
CASA DI CURA PRIVATA PIERANGELI SRL
PE
00062520689
228
ABRUZZO
Casa Di Cura Villa Serena Srl
PE
01220790685
127
ABRUZZO
SYNERGO S.R.L.
PE
00062520689
323
CALABRIA
CASA DI CURA SCARNATI
CS
01018540789
N.D.
CALABRIA
CASA DI CURA VILLA MICHELINO SRL
CZ
01473410791
N.D.
CALABRIA
Villa Sant'Anna Spa
CZ
00800680795
333
CALABRIA
POLICLINICO MADONNA DELLA
CONSOLAZIONE
RC
00154270805
N.D.
CALABRIA
IST. CLINICO PROF.DR. R.DE BLASI SRL
RC
00339320806
N.D.
CAMPANIA
C.D.C. Montevergine S.P.A.
AV
00110550647
203
CAMPANIA
CASA DI CURA VILLA MARIA SAS
AV
01728360643
N.D.
CAMPANIA
CASA DI C. PRIVATA MALZONI/VILLA DEI
PLATANI
AV
00126180645
456
CAMPANIA
CENTRO ANALISI CLINICHE S.A.S. MONTELLA -
AV
01590400642
N.D.
CAMPANIA
OSP. SACRO CUORE DI GESU'
FATEBENEFRATELLI, PROV. REL. DI SAN
PIETRO DELL'ORDINE OSPEDALIERO SAN
GIOVANNI DI DIO, OSPEDALE BUCCHERI
LA FERLA.
BN
00894591007
344
CAMPANIA
Casa Di Cura San Michele Srl
CE
00258670611
237
CAMPANIA
CASA DI CURA LA MADONNINA SRL
NA
01304701210
N.D.
CAMPANIA
Villa Dei Fiori S.R.L.
NA
00974610636
343
CAMPANIA
Clinica Mediterranea Na
NA
00271860637
379
CAMPANIA
CASA DI CURA NOSTRA SIGNORA
NA
01248331215
N.D.
CAMPANIA
FONDAZIONE EVANGELICA BETANIA
NA
06408500632
N.D.
CAMPANIA
PINETA GRANDE SRL
NA
07045161218
200
CAMPANIA
CASA DI CURA OSPEDALE
INTERNAZIONALE
NA
03507900631
N.D.
CAMPANIA
IST.DIAGNOSTICO VARELLI S.R.L.
NA
06028690631
287
CAMPANIA
CENTRO DIAGNOSTICO BASILE SRL
NA
03171950631
N.D.
CAMPANIA
CASA DI CURA MARIA ROSARIA S.P.A.
- POMPEI -
NA
02977901210
N.D.
CAMPANIA
COLEMAN SPA - ACERRA -
NA
02711741211
206
CAMPANIA
LABORATORIO S.D.N. SPA
NA
01288650631
145
CAMPANIA
C.R.C ECOLAB SNC - SORRENTO -
NA
01465091211
N.D.
CAMPANIA
LABORATORIO C. PANDOLFI & C. SAS
NA
05072150633
N.D.
CAMPANIA
Casa Di Cura Privata Salus Spa
SA
06553100634
N.D.
CAMPANIA
Campolongo Hospital Spa
SA
00180470650
160
72
Dic-14
REGIONE
Denominazione
Località
P iva
Dic-14
CAMPANIA
CC.Villa Del Sole Hyppocratica
SA
00550600654
N.D.
CAMPANIA
CASA DI CURA TORTORELLA
SA
00741790653
N.D.
CAMPANIA
LABORATORIO ANALISI CLINICHE LAMBERTI
SA
00466730652
N.D.
CAMPANIA
ANALISI CLINICHE MATER DEI S.R.L. PAGANI -
SA
02223270659
N.D.
CAMPANIA
DIAGNOSTICA CAVALLO S.R.L. - SALERNO -
SA
01112760655
N.D.
EMILIA-ROMAGNA
Casa Di Cura M. Fortunata Toniolo
BO
00427050232
98
EMILIA-ROMAGNA
Casa Di Cura Prof. Nobili SpA
BO
00519601207
N.D.
EMILIA-ROMAGNA
Casa di Cura Villa Laura s.r.l.
BO
02378901207
31
EMILIA-ROMAGNA
CASA DI CURA VILLA CHIARA
BO
00503971202
61
EMILIA ROMAGNA
CASA DI CURA VILLA ERBOSA (GRUPPO
SAN DONATO)
BO
00312830375
190
EMILIA-ROMAGNA
Casa Di Cura Villa Serena Spa
FC
00376360400
115
EMILIA-ROMAGNA
CDC PRIV. MALATESTA NOVELLO SRL
FC
00377720404
N.D.
EMILIA-ROMAGNA
Eurosets Srl (Gruppo Villa Maria)
MO
02005430364
N.D.
EMILIA-ROMAGNA
Ospedale di Sassuolo S.p.A.
MO
02815350364
72
EMILIA-ROMAGNA
Hesperia Hospital S.p.A.
MO
01049620360
171
EMILIA-ROMAGNA
Casa Di Cura Citta' Di Parma S.P.A.
PR
00305320343
155
EMILIA ROMAGNA
HOSPITAL PICCOLE FIGLIE SRL
PR
00306740341
N.D.
EMILIA-ROMAGNA
C.C. Villa Maria Cecilia
RA
00178460390
N.D.
EMILIA-ROMAGNA
KRONOSAN S.R.L.
RA
08906470151
249
EMILIA-ROMAGNA
CASA DI CURA VILLA VERDE
RE
00294320353
111
EMILIA-ROMAGNA
Casa Di Cura Villa Maria Spa
RN
00370290405
86
EMILIA-ROMAGNA
C.D.C. Sol Et Salus
RN
00432390409
44
EMILIA-ROMAGNA
CDC PRIVATA PROF E. MONTANARI SPA
RN
00413900408
N.D.
FRIULI
Policlinico Triestino s.r.l.
TS
00139620322
N.D.
FRIULI
CASA DI CURA CITTA' DI UDINE SPA
UD
00158790303
118
LAZIO
Casa Di Cura Sant'Anna Srl
FR
00627760606
N.D.
LAZIO
Casa Del Sole S.R.L.
LT
01298500594
N.D.
LAZIO
CASA DI CURA CITTA' DI APRILIA
LT
00168290591
N.D.
LAZIO
Casa Di Cura Sant'Anna
RM
01998571002
N.D.
LAZIO
ITALIA HOSPITAL S.P.A.
RM
05780911003
208
LAZIO
Dolomiti S.P.A.
RM
01148721002
N.D.
LAZIO
European Hospital
RM
01774941007
486
LAZIO
Rome American Hospital S.P.A.
RM
01739301008
N.D.
LAZIO
Casa Di Cura Mater Dei S.P.A.
RM
01847211008
N.D.
LAZIO
Le Cure Cliniche Moderne Srl
RM
01188071003
N.D.
LAZIO
Fiducia S.R.L.
RM
05185971008
N.D.
LAZIO
CDC Villa Valeria S.r.l.
RM
01032551002
N.D.
LAZIO
C.D.C. San Feliciano
RM
00958671000
N.D.
LAZIO
Casa di Cura Villa Mafalda S.p.A.
RM
00858841000
N.D.
LAZIO
Villa Margherita S.p.A.
RM
01007401001
N.D.
73
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
LAZIO
GIOMI S.P.A.
RM
06619881003
619
LAZIO
NUOVA CLINICA ANNUNZIATELLA S.R.L.
RM
05066941005
N.D.
LAZIO
CDC VILLA PIA
RM
00967051004
N.D.
LAZIO
CASA DI PROCURA GENERALIZIA
DELL'ISTITUTO DELLE SUORE DI SAN
GIUSEPPE DI GERONA
RM
01001021003
N.D.
LAZIO
CASA REGINA APOSTOLORUM DELLA PIA
SOCIETA' DELLE FIGLIE DI SAN PAOLO
RM
05195071005
N.D.
LAZIO
IRCCS SANTA LUCIA
RM
05692831000
241
LAZIO
IRCCS SAN RAFFAELE PISANA
RM
08253151008
N.D.
LAZIO
IDI IRCCS PROV. IT. CONGR. FIGLI DELL
IMMACOLATA CONCEZIONE, PROV. IT.
CONGR.FIGLI DELL IMM CONC OSP. S
CARLO DI NANCY, IDI IRCCS VILLA PAOLA
RM
00988411005
2811
LAZIO
OSPEDALE PEDIATRICO BAMBIN GESU'
RM
80403930591
231
LAZIO
OSPEDALE GENERALE DI ZONA "SAN
GIOVANNI CALIBITA"
RM
00989031000
1591
LAZIO
ISTITUTO FIGLIE DI NOSTRA SIGNORA AL
MONTE CALVARIO "CRISTO RE"
RM
01067031003
N.D.
LAZIO
OSPEDALE ISRAELITICO
RM
02133341004
181
LAZIO
POLICLINCO PORTUENSE SPA
RM
00905701009
347
LAZIO
A.C.I.S.M.O.M.
RM
00995661006
721
LAZIO
A.D.I. ACCENTRAMENTO DIAGNOSTICO
- CASAL MONASTERO -
RM
01133501005
N.D.
LAZIO
ALLIANCE MEDICAL DIAGNOSTIC S.R.L.
RM
02846000616
192
LAZIO
ANALISI CLINICHE D.PIZZO E SALVATORI
SRL
RM
00988181004
N.D.
LAZIO
ARTEMISIA S.P.A.
RM
00929551000
N.D.
LAZIO
AURELIA 80 S.P.A.
RM
01239831009
718
LAZIO
B.& S. SERVIZI SANITARI SRL
RM
04977641002
N.D.
LAZIO
BIOS PREVENTION S.R.L.
RM
12430111000
N.D.
LAZIO
BIOS S.P.A.
RM
01014021008
129
LAZIO
CASA DI CURA VILLA BETANIA
RM
01084871001
339
LAZIO
CASA DI CURA PAIDEIA SPA
RM
01847201009
N.D.
LAZIO
EUROSANITA' SPA
RM
06726891002
484
LAZIO
FE.NI.G. S.R.L.
RM
01137951008
N.D.
LAZIO
ISTITUTO ANALISI CLINICHE I.A.C. S.R.L.
- OSTIA LIDO -
RM
01553881002
N.D.
LAZIO
LAB. ANALISI CLIN. ALESSANDRINI SRL
RM
01330781004
N.D.
LAZIO
MARILAB S.R.L. - OSTIA LIDO -
RM
01233441003
N.D.
LAZIO
MEDICAL PRODUCTS SRL
RM
06017211001
727
LAZIO
METAMED S.R.L.
RM
11181911006
N.D.
LAZIO
PRAXIMEDICA S.R.L.
RM
01319331003
N.D.
LAZIO
RM 81 S.P.A.
RM
01353181009
148
LAZIO
SALUS INFIRMORUM
RM
01442520696
N.D.
74
Dic-14
REGIONE
Denominazione
Località
P iva
Dic-14
LAZIO
SAN FELICE S.R.L.
RM
01302791007
N.D.
LAZIO
SERVIZI DIAGNOSTICI S.R.L.
RM
07246691005
218
LAZIO
V&V MEDICAL S.R.L.
RM
04238541009
N.D.
LIGURIA
Casa di Cura Montallegro
GE
00967100108
N.D.
LIGURIA
ICLAS S.R.L.
GE
00201380995
N.D.
LIGURIA
VILLA SERENA SPA
GE
00262530108
N.D.
LIGURIA
OSPEDALE EVANGELICO INTERNAZIONALE
GE
00656740107
134
LIGURIA
BIO-DATA S.R.L. - LAVAGNA
GE
00174920991
N.D.
LOMBARDY
Clinica Castelli Spa
BG
00455110163
N.D.
LOMBARDY
CONGREGAZIONE SUORE DELLE
POVERELLE - ISTITUTO PALAZZOLO
BG
00533470167
101
LOMBARDY
CASA DI CURA SAN FRANCESCO
BG
00564560100
81
LOMBARDY
POLICLINICO SAN MARCO (GRUPPO SAN
DONATO)
BG
01758140162
239
LOMBARDY
POLICLINICO SAN PIETRO (GRUPPO SAN
DINATO)
BG
00468460167
N.D.
LOMBARDY
LE CLINICHE GAVAZZENI SPA
BG
00468520168
98
LOMBARDY
DOMUS SALUTIS CONGREGAZIONE
SUORE - ANCELLE DELLA CARITA'
BS
03375240177
N.D.
LOMBARDY
FONDAZIONE POLIAMBULANZA ISTITUTO
OSPEDALIERO
BS
02663120984
134
LOMBARDY
ISTITUTO CLINICO CITTA' DI BRESCIA SPA
(GRUPPO SAN DONATO)
BS
00585540172
184
LOMBARDY
ISTITUTO CLINICO SANT'ANNA (GRUPPO
SAN DONATO)
BS
00298670175
152
LOMBARDY
ISTITUTO CLINICO SAN ROCCO (GRUPPO
SAN DONATO)
BS
03141990170
182
LOMBARDY
SYNLAB ITALIA SRL - BRESCIA
BS
00577680176
116
LOMBARDY
Lanzo Hospital S.p.A.
CO
00192700136
133
LOMBARDY
ISTITUTO CLINICO VILLA APRICA SPA
(GRUPPO SAN DONATO)
CO
00226780138
158
LOMBARDY
OSP. GEN. ZONA VALDUCE
CO
00278770136
278
LOMBARDY
ASSOCIAZIONE LA NOSTRA FAMIGLIA,
ISTITUTO SCIENTIFICO MEDEA BOSISIO P.
LC
00307430132
N.D.
LOMBARDY
MEDICAL GAMMA S.N.C. LAB.ANALISI
MEDICHE - CODOGNO -
LO
03431430150
N.D.
LOMBARDY
ISTITUTI CLINICI ZUCCHI (GRUPPO SAN
DONATO)
MB
00697570968
125
LOMBARDY
C.A.M. CENTRO ANALISI MONZA SPA
MB
00701390965
97
LOMBARDY
CDC La Madonnina S.p.A.
MI
00866980154
108
LOMBARDY
EMO GVM CENTRO CUORE COLUMBUS
SRL
MI
07993660153
N.D.
LOMBARDY
IRCCS S.GIOVANNI DI DIO - FBF
MI
01647730157
528
LOMBARDY
CENTRO CARDIOLOGICO MONZINO SPA
MI
13055640158
167
LOMBARDY
DIAGNOSTICA E RICERCA SAN RAFFAELE
MI
13168120155
100
LOMBARDY
BIANALISI SRL
MI
00731780961
92
75
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
LOMBARDY
VE.DI. SRL
MI
01864140155
N.D.
LOMBARDY
CASA DI CURA SAN CAMILLO
MI
06532810964
185
LOMBARDY
IRCCS OSPEDALE SAN RAFFAELE (GRUPPO
SAN DONATO)
MI
05592661002
205
LOMBARDY
CASA DI CURA IRCCS S.M.NASCENTEFOND.DON C.GNOCCHI
MI
12520870150
75
LOMBARDY
ISTITUTO CLINICO HUMANITAS
MI
10125410158
173
LOMBARDY
ISTITUTO CLINICO SANT'AMBROGIO E
SAN SIRO (GRUPPO SAN DONATO)
MI
00858290158
155
LOMBARDY
ISTITUTO EUROPEO DI ONCOLOGIA
MI
08691440153
155
LOMBARDY
I.R.C.C.S. POLICLINICO SAN DONATO SPA
(GRUPPO SAN DONATO)
MI
05853360153
273
LOMBARDY
I.R.C.C.S. ISTITUTO ORPTOPEDICO
GALEAZZI SPA (GRUPPO SAN DONATO)
MI
05849220156
270
LOMBARDY
MULTIMEDICA HOLDING SPA
MI
13384540152
N.D.
LOMBARDY
POLICLINICO DI MONZA CASA DI CURA
PRIVATA SPA, ISTITUTO CLINICO SANTA
RITA SPA.
MI
11514130159
550
LOMBARDY
IRCCS CASA DI CURA MULTIMEDICA S.P.A.
MI
06781690968
466
LOMBARDY
ISTITUTO CLINICO CITTA' STUDI S.P.A.
MI
09444340153
137
LOMBARDY
ISTITUTO AUXOLOGICO ITALIANO
MI
02703120150
144
LOMBARDY
CLINICA SAN CARLO CASA CURA PRIVATA
- PADERNO DUGNANO -
MI
02061970964
170
LOMBARDY
CASA DI CURA IGEA S.P.A.
MI
02031760156
54
LOMBARDY
CDI CENTRO DIAGNOSTICO ITALIANO
S.P.A.
MI
01721030151
88
LOMBARDY
FLEMING RESEARCH S.R.L
MI
04962000156
101
LOMBARDY
OSPEDALE CIVILE DI VOLTA MANTOVANA
SRL
MN
02069430201
N.D.
LOMBARDY
OSPEDALE DI SUZZARA SPA
MN
04482440965
181
LOMBARDY
FOND.IST.NEUROL.C.MONDINO
PV
00396070187
N.D.
LOMBARDY
FONDAZIONE SALVATORE MAUGERI
CLINICA DEL LAVORO E DELLA
RIABILITAZIONE
PV
00305700189
362
LOMBARDY
ISTITUTO CLINICO PROF. E. MORELLI
(GRUPPO SAN DONATO)
PV
00303270185
N.D.
LOMBARDY
ISTITUTO CLINICO BEATO MATTEO
(GRUPPO SAN DONATO)
PV
08086250159
N.D.
LOMBARDY
ISTITUTO DI CURA CITTA' DI PAVIA (GRUPPO
SAN DONATO)
PV
00182770180
193
LOMBARDY
LAB. ANALISI MEDICHE S.GIORGIO SRL
- SAN GENESIO ED UNITI -
PV
00834060188
N.D.
LOMBARDY
Ist. Clinico Mater Domini C.D.C.
VA
00340810126
121
LOMBARDY
TOMA ADVANCED BIOMEDICAL ASSAYS
S.P.A. - BUSTO ARSIZIO -
VA
00772010120
64
MARCHE
LAB. ANALISI CHIMICO CL. DEL PIANO SRL
AN
00235150422
N.D.
MARCHE
LABOR SPA CASA DI CURA VILLA IGEA
AN
00204460422
N.D.
76
Dic-14
REGIONE
Denominazione
Località
P iva
Dic-14
MARCHE
CASA DI CURA VILLA SAN MARCO
AP
00210190443
N.D.
MARCHE
CASA DI CURA VILLA VERDE
FM
00220340442
N.D.
MARCHE
SALUS MEDICA SRL
PU
02246030411
N.D.
MOLISE
CASA DI CURA VILLA ESTHER DI FORTE
ELISA
CB
00060750700
N.D.
MOLISE
FONDAZIONE DI RICERCA E CURA
GIOVANNI PAOLO II
CB
01660990704
358
MOLISE
NEUROMED I.R.C.C.S.
IS
00068310945
451
PIEDMONT
CDC PRIVATA CITTA' DI BRA S.P.A.
CN
01118370046
87
PIEDMONT
CASA DI CURA I CEDRI SPA
NO
01337620031
N.D.
PIEDMONT
PROMEA SPA - DAY SURGERY
TO
08029290015
N.D.
PIEDMONT
Ecas Spa Casa Di Cura Fornaca
TO
01737940013
N.D.
PIEDMONT
Casa Di Cura Cellini S.P.A.
TO
00510380017
134
PIEDMONT
Pro Infantia SpA
TO
01090120013
116
PIEDMONT
FONDAZIONE DEL PIEDMONT PER
L'ONCOLOGIA
TO
97298700150
N.D.
PIEDMONT
PICCOLA CASA DELLA DIVINA PROVIDENZA
OSP. COTTOLONGO
TO
01538340017
N.D.
PIEDMONT
PRESIDIO BEATA VERGINE CONSOLATA
TO
11586340457
N.D.
PIEDMONT
PRESIDIO OSPEDALIERO OSPEDALE
GRODENIGO
TO
01097260010
112
PIEDMONT
L.A.M.A.T. S.R.L.- LAB. ANALISI CLINICHE
TO
00951610013
N.D.
PIEDMONT
CENTRO DIAGNOSTICO CERNAIA S.P.A.
TO
03784000014
194
PIEDMONT
LABOR.MEDICO "CESARE BATTISTI" SAS
- CHIERI -
TO
01409390018
N.D.
PIEDMONT
RAFFAELLO S.R.L. LABORATORIO ANALISI
MEDICHE
TO
00709170013
N.D.
PIEDMONT
Centro Ortopedico Di Quadrante
VB
01875380030
73
PUGLIA
Cdc S. Maria Spa Bari
BA
00597760727
236
PUGLIA
CASA DI CURA PROF. PETRUCCIANI
BA
01813160759
N.D.
PUGLIA
CBH CITTA DI BARI HOSPITAL SPA
BA
05498020725
1287
PUGLIA
OSPEDALE GENERALE REGIONALE F.
MIULLI
BA
00574290722
1035
PUGLIA
CONGREGAZIONE REL. SUORE ANCELLE
DIVINA PROVVIDENZA
BA
02519530725
N.D.
PUGLIA
FOND. CASA SOLLIEVO DELLA
SOFFERENZA OSPEDALE
FG
00138660717
258
PUGLIA
CASA DI CURA RIUNITE VILLA SERENA E
NUOVA SAN FRANCESCO SRL
FG
00368500716
N.D.
PUGLIA
PIA FOND.DI CULTO E RELIGIONE
LE
02616050759
324
PUGLIA
LABORATORIO DOTT.PASQUALE PIGNATELLI
S.R.L.
LE
01143150751
592
PUGLIA
CASA DI CURA S. CAMILLO SRL
TA
00273480731
N.D.
PUGLIA
Casa Di Cura Villa Verde
TA
00943900738
138
PUGLIA
Casa Di Cura Bernardini S.R.L.
TA
00601480742
N.D.
77
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
REGIONE
Denominazione
Località
P iva
PUGLIA
SAN RAFFAELE CITTADELLA DELLA CARITA'
TA
01051420733
N.D.
SARDINIA
CASA DI CURA MADONNA DEL RIMEDIO
CA
00439710922
N.D.
SARDINIA
C.D.R. LABORATORIO ANALISI MED.
NUCLEARE SAS
CA
01060190921
N.D.
SICILY
LAB.AN.CLINICHE VITO MANNINA SRL
AG
02205530849
N.D.
SICILY
Sia Casa Di Cura S. Anna S.p.A.
AG
00137210845
N.D.
SICILY
Centro Clinico e Diagnostico
CT
00248620874
467
SICILY
LINEA BLU DIAGNOSTICI SRL - SAN
GIOVANNI LA PUNTA -
CT
04879960872
N.D.
SICILY
LABORATORI RIUNITI SANTA TERESA SRL
- PALAGONIA -
CT
04791210877
N.D.
SICILY
OSPEDALE ASSOCIAZIONE OASI MARIA
SANTISSIMA IRCCS
EN
00102160868
N.D.
SICILY
PROVINCIA SICULA CC.RR.M.I
ME
00191770833
N.D.
SICILY
Casa Di Cura Cristo Re
ME
00191850833
N.D.
SICILY
Casa di Cura Villa Salus
ME
01379750837
339
SICILY
CASA DI CURA CARMONA S.R.L.
ME
01428290892
N.D.
SICILY
Ismett
PA
04544550827
68
SICILY
C.D.C. Noto Pasqualino S.R.L.
PA
00712600824
N.D.
SICILY
CASA DI CURE ORESTANO Srl
PA
00295440820
N.D.
SICILY
FONDAZIONE INSTITUTO SAN RAFFAELE
OSPEDALE G. GIGLIO DI CEFALU'
PA
05205490823
270
SICILY
CONSORZIO TRISCELE SCARL - PARTINICO -
PA
05767970824
N.D.
SICILY
LAB. ANALISI CLINICHE DR.BALISTRERI
- BAGHERIA -
PA
04713570820
N.D.
SICILY
CASA DI CURA CANDELA SPA
PA
00118410828
N.D.
SICILY
CASA DI CURA MACCHIARELLA SPA
PA
00301520821
N.D.
SICILY
LABORAT.DI RICERCHE LOCOROTONDO
PA
02434030827
N.D.
SICILY
LABORATORY SERVICE
PA
05489930825
N.D.
SICILY
CDC Cura Villa Azzurra S.R.L.
SR
00904300894
N.D.
SICILY
ISTITUTO ORTOPEDICO VILLA SALUS
SR
01552710897
290
TUSCANY
SAN GIUSEPPE HOSPITAL
AR
08531211004
476
TUSCANY
VALDISIEVE HOSPITAL SRL
FI
00639790484
163
TUSCANY
Casa Di Cura Villa Donatello S.P.A.
FI
00393590484
151
TUSCANY
CENTRO ONCOLOGICO FIORENTINO
FI
00932450489
101
TUSCANY
HC HOSPITAL CONSULTING SPA LOC
GRASSINA
FI
03010380487
160
TUSCANY
RICERCHE CL.PR.MANFREDO FANFANI SAS
FI
01768030486
N.D.
TUSCANY
IST.FIORENTINO DI CURA E ASSISTENZA
SPA
FI
01300810486
220
TUSCANY
FONDAZIONE STELLA MARIS IRCCS
PI
00126240506
N.D.
TUSCANY
CASA DI CURA SAN ROSSORE S.R.L.
PI
00125720508
N.D.
TUSCANY
CASA DI CURA VILLA FIORITA SRL
PO
00336980974
63
TUSCANY
CASA DI CURA RUGANI S.R.L.
SI
01243020524
166
78
Dic-14
REGIONE
Denominazione
Località
P iva
Dic-14
UMBRIA
CDC Liotti S.p.A.
PG
01678940543
N.D.
UMBRIA
Casa di Cura Elledue s.r.l.
PG
02253190546
N.D.
VENETO
CASA DI CURA ABANO TERME
PD
01735030684
130
VENETO
RDI S.R.L. RETE DIAGNOSTICA ITALIANA
- LIMENA -
PD
04296540281
128
VENETO
CASA DI CURA VILLA MARIA SRL -
PD
00669200289
N.D.
VENETO
DATA MEDICA PADOVA S.P.A.
PD
00477060289
N.D.
VENETO
CLINICA VETERINARIA S.MARCO SRL
PD
03313150280
N.D.
VENETO
CDC Privata S.M.Maddalena SpA
RO
00119690295
169
VENETO
OSPEDALE GENERALE DI ZONA SAN
CAMILLO, ISTITUTO SAN CAMILLO ROMA.
TV
01008231001
179
VENETO
POLICLINICO SAN MARCO S.P.A.
VE
00347320277
126
VENETO
OSPEDALE VILLA SALUS OSP. GEN. DI
ZONA
VE
00336090477
388
VENETO
I.R.C.C.S. OSPEDALE 'S.CAMILLO'
VE
01556270153
N.D.
VENETO
L.A.M.M. S.R.L.-LAB.ANALISI MEDICHE
- MESTRE -
VE
00397910274
N.D.
VENETO
Casa Di Cura Eretenia S.P.A.
VI
00444840243
96
VENETO
CDC Villa Berica S.p.A..
VI
02933770246
N.D.
VENETO
C.D.C. Pederzoli
VR
00233020239
58
VENETO
OSPEDALE SACRO CUORE
VR
00280090234
133
79
AVERAGE PAYMENT TIME FOR PRIVATE AND PUBLIC HEALTH ORGANISATIONS
Data and information in this document may be transcribed by a third party provided
that the reference is acknowledged:
Guglieri A., Carbone S. (2015), Avarage payment times of public and private healthcare organisations. 2014 and prior years. Assobiomedica Research Centre, Studies N.31,
May 2015.
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