TY - JOUR T1 - PPP-Contracts: On or Off Government Balance Sheets? A1 - Van Garsse, Steven A1 - Van Gestel, Kit A1 - McKenzie, Kirsti PY - 2017 N2 - 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. JF - European Procurement & Public Private Partnership Law Review JA - European Procurement & Public Private Partnership Law Review VL - 12 IS - 1 UR - https://doi.org/10.21552/epppl/2017/1/4 M3 - doi:10.21552/epppl/2017/1/4 ER -