Table 1.

List of information content for each of the three components that one would like to observe in the studies to achieve full analysis reporting of missing data. The contents are divided into two subgroups: key and optimal considerations. The former are the statements to be considered as mandatory for transparency when conducting an economic evaluation in the presence of missing data. The latter are additional considerations that further extend the analysis reporting of the missing data through supplementary materials. The lack of even one single key consideration is considered to indicate partial analysis reporting, while null analysis reporting is related to the absence of all key considerations

Description	Method	Limitations
Key considerations	Key considerations	Key considerations
1. Report the number of individuals with missing data for each variable in the reported analysis by treatment group	1. Identify a plausible missingness assumption for the specific patterns and setting analysed	1. Acknowledge and quantify the impact of the missing data on the results
2. Describe the missing data patterns for all variables included in the economic analysis (is missingness on one variable associated with missingness on another variable? Is there a longitudinal aspect to the data?)	2. State the method and software used in the base-case analysis	2. State possible weaknesses and issues with respect to the method and assumptions
3. Discuss plausible reasons why values are missing (e.g. death)	3. For more general methods, provide details about their implementation${}^{\mathrm{a}}$
	4. Perform a plausible robustness analysis; provide and discuss the results
Optimal considerations	Optimal considerations
1. Provide supplementary material about the preliminary analysis on missingness (e.g. descriptive plots and tables)	1. Provide supplementary material about the method implementation in the base-case and robustness analysis (e.g. software implementation code)

^aFor example, in multiple imputation, state the imputation model specification and variables included, the number of imputations, post imputation checks