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1993 SNA Update Information - Public-private partnerships (PPPs) (including buy-own-operate-transfer (BOOT) schemes)

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Public-Private Partnerships (PPPs) are complex legal arrangements designed to share the control and the risks and rewards of a set of fixed assets between a private enterprise and a public unit, normally a unit of the general government sector. In most PPPs, the assets are legally owned and used by the private enterprise to produce a specified category of services for several years, and then the government gains operational control and legal ownership of the assets, often without payment. The 1993 SNA treatment of operating and financial leases are not sufficient to derive an appropriate accounting treatment for PPPs and there are no other guidelines given about PPPs There are two major issues to be resolved. The first is to decide whether the private enterprise or the government is the economic owner of the fixed assets. The second is to decide the appropriate recording for transactions between the private enterprise and the public unit during the period covered by the PPP arrangement.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 1/3/2006Click here to see pdf documentClick here to see word documentPublic-private partnerships
AEG summaries:Posted on 4/7/2006Click here to see pdf documentClick here to see word documentPublic-private partnerships
Number of AEG recommendations:1
Number of country comments:30
Number of expert comments:none
Corresponding AEG Meetings
The issue was not discussed at any of the meetings which took place so far. It will be discussed at a later time.
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