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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/25572

Title: PPP-Contracts: On or Off Government Balance Sheets?
Authors: Van Garsse, Steven
Van Gestel, Kit
McKenzie, Kirsti
Issue Date: 2017
Citation: European procurement & public private partnership law review (Print), 12(1), p. 3-15
Abstract: This article presents an overview of Public-Private Partnership contracts, focusing on the balance sheet treatment of these contracts, particularly in light of the recently published Eurostat and EPEC guidance on the Statistical Treatment of PPPs. The aim of this additional guidance is to translate the statistical rules into contract provisions and we analyse this in relation to the transfer of risks and rewards, whilst considering the extent of government funding and control.
URI: http://hdl.handle.net/1942/25572
DOI: 10.21552/epppl/2017/1/4
ISSN: 2194-7376
Category: A1
Type: Journal Contribution
Appears in Collections: Research publications

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