The £12m cash injection by the Welsh government to three of Wales's struggling NHS boards is not a bailout, according to the health minister on 2 May 2012.
Lesley Griffiths AM came under attack during an urgent question tabled by the Conservatives.
A question was asked on NHS finances following the health minister's claim that all health boards have 'met financial targets'.
While all have been congratulated in a ministerial statement for a 'remarkable achievement', three have received money totalling over £12 million from 2012-13 budgets.
Leader of the Conservatives Andrew RT Davies argued that "this is effectively a loan, it is definitely a bailout, this kind of 'Enron economics' is absolutely unforgiveable".
Plaid Cymru's Finance Spokesperson Ieuan Wyn Jones described it as "an astounding attempt by the Labour Welsh government to mislead us into thinking that our LHBs have stayed within budget".
According to Kirsty Williams, Leader of the Liberal Democrats "the health minister should be embarrassed and ashamed for issuing a statement like this".