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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 | Source: | 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. | Keywords: | PPP; ESA 2010; MGDD; Transfer of Risk; Transfer of Rewards; Government Expenditure; Statistical Treatment | Document URI: | http://hdl.handle.net/1942/25572 | ISSN: | 2194-7376 | DOI: | 10.21552/epppl/2017/1/4 | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2019 |
| Appears in Collections: | Research publications |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| Garsse_VanGestel_McKenzie_EPPPL12017_final.pdf Restricted Access | Peer-reviewed author version | 193.2 kB | Adobe PDF | View/Open Request a copy |
| out.pdf Restricted Access | Published version | 217.7 kB | Adobe PDF | View/Open Request a copy |
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