| 000 | 01163cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB3520-12 | ||
| 008 | 090401t1999 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u93615 | ||
| 041 | _aeng | ||
| 245 | _aPFI deal retenders | ||
| 260 | _c1999 | ||
| 350 | _a0 | ||
| 490 |
_aContract Journal _v398 (6227) 26 May 1999, 1(1) |
||
| 520 | _aGovernment plans to introduce new accounting rules may mean local authority private finance initiative (PFI) deals have to be renegotiated. Currently PFI deals must pass the 'contract structure test' which dictates that at least 20% of the the contractor's income from the contract must be at risk against poor performance or a low level of usage. The DETR is considering replacing this with a more rigorous accounting analysis based on the Accounting Standards Board's recent ruling that PFI deals must be on-balance sheet. | ||
| 650 | _aACCOUNTING RULES | ||
| 650 | _aACCOUNTING STANDARDS BOARD | ||
| 650 | _aCONTRACT STRUCTURE TEST | ||
| 650 | _aLOCAL AUTHORITIES | ||
| 650 | _aPFI | ||
| 650 | _aPRIVATE FINANCE INITIATIVE | ||
| 690 | _aPROPERTY-PROPERTY DEVELOPMENT | ||
| 942 | _n0 | ||
| 948 | _c27/05/1999 | ||
| 999 |
_c59329 _d59329 |
||