1.5 This is an Excel workbook containing information in relation to projects which had reached
financial close by 30 November 2011. It sets out the following information:
• commissioning body and region;
• date of financial close;
• project status (in operation or in construction);
• operational period of contract;
• balance sheet treatment under IFRS, UK GAAP and ESA95;
• estimated capital value;
• unitary charge payments by financial years across the life of the project (these are presented as nominal figures i.e. they have assumptions about indexation and have not been discounted); and
• ownership data - details of the current shareholders in the Special Purpose Vehicles (SPVs) that have contracted with the public sector to deliver services.