Risk Distribution and Balance Sheet Treatment - Practical Guide
Risk Distribution and Balance Sheet Treatment - Practical Guide
Risk Distribution and Balance Sheet Treatment - Practical Guide, European PPP Expertise Centre (EPEC) October 2011
Risk distribution and balance sheet treatment are important aspects of any PPP structure. Understanding the underlying issues, and their consequences, is of great concern to procuring authorities. EPEC issued a report in 2010 on the Eurostat Treatment of Public-Private Partnerships to explain the context of these issues. To build on this initial analysis, EPEC has prepared in this practical guide on the statistical treatment of PPPs in national accounts based on the Eurostat rules. The guidance relates to the balance sheet treatment of both PPPs and concessions. Part one of the document gives a short legal background and part two contains a checklist of issues designed to help determine the possible statistical treatment of a project.
Related Information:
Eurostat Treatment of Public-Private Partnerships (EPEC)
Tracking Reference:
EPEC_Risk Distribution and Balance Sheet Treatment_EN.pdf
