关于基金损失金额的认定，《细则》指出应将因违法行为导致基金多支出的部分计为损失，并明确：“医保基金损失总额能够精确计算的，应逐笔核算后累计；经充分调查仍无法核定的，可采取按比例综合核算等方式计算。”损失认定提供了三种方法：
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