<1> E. R. Yescombe, Public-Private Partnerships: Principles of Policy and Finance,
Elsevier (2007), ISBN: 978-0-7506-8054-7.

Chapter 16 gives an in-depth summary of the major issues involved in the
refinancing of PPP projects.

<2> Guidance Note: Calculation of the Authority's Share of a Refinancing Gain,
UK Office of Government Commerce (2005).

This document gives a detailed explanation of the basic method used in the UK.
http://www.hm-treasury.gov.uk/d/pfi refinancingguidance21307.pdf

<3> Standardisation of PFI Contracts,
HM Treasury (UK), Version 4 (March 2007).

The model contract clause governing the sharing of refinancing gains can be found
in section 34.8.
http://www.hm-treasury.gov.uk/ppp standardised contracts.htm