14. The Balance Sheet classification under ESA 95 is to be used for reporting PFI expenditure in Planning Rounds (PR) and Budgets.
15. Where advice has been sought from HM Treasury on the appropriate Balance Sheet classification but HM Treasury has not responded prior to PR submissions, the acquisition team's own classification should be used for inputting planning figures. If HM Treasury subsequently decides that this Balance Sheet classification is incorrect, PR figures need to be suitably amended,