PPP-Contracts: On or Off Government Balance Sheets? Journal Artikel Steven Van Garsse, Kit Van Gestel, Kirsti McKenzie European Procurement & Public Private Partnership Law Review, Jahrgang 12 (2017), Ausgabe 1, Seite 3 - 15 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.
Estimated Value vs Final Contract Value in Works Public Procurement – What Causes the Discrepancy? Marko Turudić, Melko Dragojević