Balance sheet treatment in NHS PFI schemes
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Last modified date:
12 March 2007
This guidance clarifies the position on balance sheet treatment in NHS PFI schemes. It replaces guidance in Section 3, Chapter 4 of the PFI Manual and advises that it is not a requirement for PFI schemes to be off-balance sheet. Balance sheet treatment should be in accordance with HMT Technical Note 1 (Revised) and the HMT VfM guidance.