PFI balance sheet regulations.

PFI balance sheet regulations. - 1999 - Financial Times 25 June 1999, 10(1) .

The government and the Accounting Standards Board have agreed how to judge if a PFI (Private Finance Initiative) deal should be counted on the government's balance sheet. If a contract is found not to transfer sufficient risk to the private sector, or if it looks too much like a lease, it would be on the balance sheet. In a U-turn, this will apply retrospectively to the £11bn deals already signed.


PRIVATE FINANCE INITIATIVE
PFI
ACCOUNTING STANDARDS BOARD