Risk Distribution and Balance Sheet Treatment - EPEC


Risk distribution and balance sheet treatment are important aspects in PPPs. Understanding the underlying issues and their consequences is often of great concern to procuring authorities.This practical guide is intended to give advice on the impact that the risk distribution between government and the PPP or concession partner in a specific project has on government deficit and debt. It contains a checklist of issues designed to help procuring authorities determine the possible statistical treatment of a PPP or concession project. 

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