[APPENDICES]
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APPENDIX ONE Reports and Guidance on Refinancing by the National Audit Office, PAC and Treasury
APPENDIX TWO Study scope and methodology
APPENDIX THREE PFI Projects in the Survey
APPENDIX FOUR Secondary Market Funds
APPENDIX FIVE Previous refinancing recommendations from NAO and PAC reports and the extent to which action has been undertaken in order to meet those recommendations
APPENDIX SIX The Source and Sharing of Refinancing Gains
APPENDIX SEVEN Methodology for NAO estimates of the public sector gain to be received under the voluntary code
APPENDIX EIGHT Advantages and disadvantages of the public sector taking a refinancing gain as either a lump sum or over time in the form of a reduced unitary charge
APPENDIX NINE Summary of refinancings and related data