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The Maldives National Health Accounts series provides a detailed overview of resource flows in a health care system. It gives indications on where resources for health come from and where they are utilized. The completion of the second round of National Health Accounts provides a platform to compare the changes in the flow of health-care ex- penditures within a globally accepted framework un- derlying System of Health Accounts (SHA, 2011). This will also provide indication on the impact of recent government initiatives in health care expenditure re- form on areas such as Out of Pocket Spending for health