8.56 Where existing buildings are not being refurbished by the private sector and the private sector do not take on the risks or rewards of ownership, the buildings should continue to be recognised in the NHSScotland body's balance sheet in accordance with FRS5.
8.57 It is then advisable not to lease the underlying land but rather to restrict the land lease only to the land on which the buildings are integral to the PPP scheme and which are on the Project Company's balance sheet.