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Public Investments through Public Corporations: ESA95-ESA10 Pitfalls

Frans De Braekeleer, Karen De Braekeleer

Over the past decades, most EU Member States have established quite a lot of public corporations and special purpose vehicles (SPV) to realise public investments and PPP projects. One of the aims is to set up a situation whereby the financial operation can be kept off the balance sheet of the government. In this article, we focus on the question how this can be realized or not in the light of ESA95 and how Eurostat is dealing with these kind of operations throughout t


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