The presented paper aimed to present the basis of credibility transformation of the public health care units. In the language of finance the term ‘credibility transformation’ means the isolation of financial assets (in case of the health care units - liabilities which are formed by unpaid debts towards suppliers of goods and services) and later issuing stocks on these assets.

The increasing liabilities of the public health care units forces the introduction of financial measures which could become one of major ways of the financial clearance of the health care units on a macro-economic level. Credibility transformation can be one of such measures.

The paper describes different ways of financial restructuring of the public health care units. The basis of credibility transformation, as well as its variants, were shown with reference to opportunities and dangers for the public health care units.