ABSTRACT

This report provides guidance on the definition, purpose and methodology of PPP accounting and statistical treatment and explains their impact on government deficit and debt. It provides an insight into the purpose and fiscal impact of as well as new trends in accounting and statistical treatment of PPPs.

The European PPP Expertise Centre (EPEC) is a collaboration amongst the European Investment Bank (EIB), the European Commission, Member States of the European Union, Candidate States and certain other States. For more information about EPEC and its membership, please visit http://www.eib.org/epec.

This publication has been prepared for the benefit of the EPEC members with a view to facilitate the sharing of experiences in the field of Public Private Partnerships. The circulation of this publication is strictly limited to the EPEC members.

The findings, analysis, interpretations and conclusions expressed in this publication do not necessarily reflect the views or policies of any EPEC member. No EPEC member, including EIB and the European Commission, accepts any responsibility regarding the accuracy of the information contained in this publication or any liability for any consequences related to the use of this publication.