Of the 40 National Health Service (SNS) hospitals that are EPEs (public business entities), 20 last year had a provisional net worth that corresponded to technical bankruptcy, in which the value of liabilities is greater than that of assets.

In 2013 there were 21 bankrupt EPE hospitals, or 54%; by 2015, the proportion had decreased but in 2016 and in 2017 it rose again, to 21.

"Despite the anticipated increases in statutory capital [an injection of state funds] … there are a significant number of entities with a provisional balance sheet with negative net worth," the CFP document states.

Between 2013 and 2018, there are 11 hospitals whose balance sheets have been consistently in the red, and 15 that were always in the black.