EPEC-EU-a guide to guidance -sourcebook for ppps in TEN-transport-road, rail etc- EU transport network

This Guide to Guidance has been primarily designed to assist public officials responsible for trans-European transport network (TEN-T) projects to improve their understanding of the key issues and procedures involved in the procurement of TEN-T projects with PPP arrangements. The transport infrastructure components of TEN-T are road, rail and inland waterway networks, motorways/other.

HM Treasury-UK-guidance note on how to achieve value for money for the public sector on a refinancing of a pfi/ppp project

This note considers: (a) issues for the public sector  in giving consent to a refinancing, namely: i) maximum level of senior debt, and ii) increased termination liabilities. (b) other issues which may arise for the public sector entity at the time of a refinancing, and for which further consents are required, namely: i) contract amendments, and ii) contract extensions.

HM Treasury-UK-guidance note: the use of internal rates of return in pfi projects-2010

The Internal Rate of Return (IRR) is most commonly used in PFI contracts as a measure of the rate of return expected to be earned by private sector capital in the project and is thus the basis for, inter alia, the calculation of the Unitary Charge at Financial Close.

HM Treasury-UK- guidance note-ppp projects in current market conditions-credit crisis-2009

The dislocation in the financial markets and adverse economic conditions continue to affect the procurement of PPP projects and this note is intended to aid authorities in addressing the issues that have arisen specifically from these circumstances.

HM Treasury-UK-value for money assessment guidance for PFI/PPP projects-2006

The VfM assessment guidance highlights different issues that procuring authorities should consider in establishing what the driving factors for VfM will be in their particular projects. It sets out the process and methodology to be used in considering whether the factors driving VfM will be realised through the use of PFI procurement.

HM Treasury-UK-accounting for ppp/pfi arrangements-2007

The announcement in the Budget in 2007 that Government would prepare its accounts using International Financial Reporting Standards (IFRS) from 2008-09 means that the Government Financial Reporting Manual (FReM) needed to contain guidance on how to account PPP arrangements under IFRS, since there is no specific PPP IFRS that is directly applicable to the public sector.

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