17. There was widespread acknowledgement (among both public and private sector consultees) that managing and delivering long term fixed price contracts, such as PFI Contracts, requires a degree of goodwill and flexibility. It is widely accepted that this will become increasingly important on the journey to handback and net zero. We agree with this observation and believe that good, professional and productive relationships between Public Authorities and SPVs are a prerequisite to the successful implementation of the remaining term of any PFI Contract. Good, professional and productive relationships are in our view, quite distinct from cordial relationships.