2.5 This is an Excel workbook containing information in relation to projects which had reached financial close by 31 March 2015, excluding projects which had expired or terminated. It sets out the following information:
• commissioning body and region
• date of OJEU, preferred bidder and financial close
• project status (in operation or in construction)
• operational period of contract
• balance sheet treatment under IFRS, ESA and UK GAAP
• capital value
• unitary charge payments by financial year across the life of the project (these are presented as nominal figures i.e. they have assumptions about indexation and have not been discounted)
• ownership data - details of the current shareholders in the Special Purpose Vehicles (SPVs) that have contracted with the public sector to deliver services
• dates of construction completion and starting operations
• details of the equity holders and special purpose vehicles (SPV)