1. This guidance note applies to all PFI projects. It supplements existing MOD and HM Treasury policy on accounting for PFI projects. This guidance should be read in conjunction with the following policy and guidance:
(a) JSP472 Resource Accounting Policy Manual;
(b) HM Treasury document "Technical Guidance on the Application of the Standards used in the production of National Accounts to PFI and Similar Transactions" dated Sept 091.
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1 Copy of HMT Guidance at Annex A