1.18 The returns which private sector participants in a PFI project expect to earn can affect relationships between authorities and the private sector. The private sector participants in a PFI project may earn returns from providing services as contractors to the project or on their investment in the project, either as shareholders in a special purpose company established specifically for a single PFI project or as shareholders in an existing business which has been awarded a PFI contract. Very low returns could affect contractors' performance on a project and could deter them from bidding for future PFI projects. Very high returns could affect the authority's perception of value for money and their approach to future procurements. Further information is required on the extent of contractors' returns on PFI projects. The Office of Government Commerce is reviewing value for money and levels of return the private sector gets on its investments to ascertain whether this is commensurate with the risks it accepts in undertaking government contracts.