2. This is the risk that the cost of buildings, facilities or equipment will exceed the price estimated by the PPP/PFI contractor. There are two elements to this. First there is the risk that the pricing estimate for the work is inaccurate and second, the potential for additional work to be required to meet the contract requirements. Both of these will be factored into the pricing of the building, facilities or equipment and are therefore included as a cost element of the price rather than included in the calculation of profit. This is likely to be a risk that is passed down from the SPV to sub-contractors. This is because payment by the SPV will only be made upon certification of the service which will only occur if it meets the contract requirements. Therefore, whether the change is a Replacement Change or an Addition Change, the cost for this risk should be included in the sub-contractor element of the price and should not be a factor to be considered in calculating the SPV's profit level.