12 The ITPD should set out clearly which risks the NHSScotland body intends to pass on to the private sector, and which are to be retained or shared. A suggested risk allocation matrix is set out in Appendix 1 of Section 3 Technical & Commercial Issues. The allocation of risks should reflect the guidance set out in Section 3 Technical & Commercial Issues and the Standard Form Contract. The ITPD should also detail which systems the NHS body intends to use to secure value for money throughout the contract. The NHSScotland body's intentions as regards indexation, benchmarking or market testing and efficiency mechanisms should be set out.