The definitions used in the Code are the same as those used in the OGC Revised Guidance on the Standardisation of PFI Contracts - Revised General Volume - published in July 2002, in particular Section 35. Refinancing, referred to hereafter, together with OGC Guidance Notes on Calculation of Authority's Share of a Refinancing Gain, also published in July 2002, as "OGC Revised Guidance".