Investment Rating - The report does not explicitly provide an investment rating for the health accounts in Brazil. Core Insights - The institutionalization of health accounts in Brazil is essential for systematic monitoring of health expenditures, which is crucial for informed health policy decisions. The OECD supports this initiative to align with international standards and enhance the analytical potential of health accounts [15][16][27]. Summary by Sections Introduction - The report emphasizes the importance of systematic monitoring of health expenditures due to increasing demand for healthcare services and the need for efficient allocation of public funds. The OECD is assisting Brazil in implementing and institutionalizing health accounts as a tool for tracking health spending [39][40]. National Health Accounts as a Monitoring Tool - National health accounts are vital for systematically tracking health expenditures and informing public policy decisions. The chapter discusses the historical context of health accounts in OECD countries and Brazil, highlighting previous attempts to institutionalize health accounts in Brazil [53][54]. Overview of the Brazilian Health System - The introduction of the Unified Health System (SUS) has increased access to health services for a large portion of the population. However, the financing of SUS is complex, and private health insurance plays a significant role in Brazil [23][25]. New Approach to Institutionalizing Health Accounts in Brazil - The Brazilian Ministry of Health has committed to annual health accounts to fully utilize this analytical tool. The report provides recommendations for institutionalizing regular health accounts and disseminating results for greater political impact [16][27][36]. Contextualizing Brazil's Health Expenditure Data Internationally - Brazil's health expenditure per capita is lower than most OECD countries, with 45% of total health spending coming from compulsory financing regimes, significantly lower than the OECD average of 75%. The role of voluntary health insurance is more pronounced in Brazil, accounting for 27% of total health spending [32][31]. Expanding the Scope of Health Accounts in Brazil - The report suggests mapping health expenditures to providers, completing the financing landscape, and monitoring investments in the health sector for future resilience. It also highlights regional variations in health spending and the need for detailed expenditure data by disease and demographics [20][6]. Strengthening Health Accounts in Brazil - Institutionalization requires a solid foundation, governance, and political impact. The report emphasizes the importance of establishing a dedicated team for national health accounts and maintaining good relationships with data providers [7][34][35].