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PPP-Contracts: On or Off Government Balance Sheets?

Steven Van Garsse, Kit Van Gestel, Kirsti McKenzie


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.

Steven Van Garsse, (associate) professor of law, University of Antwerp and Hasselt & Attorney at Law , Brussels Bar, former director Flemish PPP Knowledge centre; Kit Van Gestel, Advisor Flemish PPP Knowledge centre; Kirsti McKenzie, Trainee Solicitor at Pinsent Masons. This article is based on A Guide to the Statistical Treatment of PPPs September 2016, Eurostat/EIB, September 2016, 152p. DOI: 10.21552/epppl/2017/1/4


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