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APPENDIX 3. Alternative Approaches to Accounting for Risk Transfer

APPENDIX 3. Alternative Approaches to Accounting for Risk Transfer »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

When PPPs result in limited risk transfer to the government, Eurostat and a number of countries classify PPP assets as government assets. Although this is not the ideal way to proce...

APPENDIX 1. Country Experiences with PPPs

APPENDIX 1. Country Experiences with PPPs »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

This appendix provides an overview of experiences with PPPs in Chile, Ireland, South Africa, and the United Kingdom. Chile 79...

APPENDIX 5. International Accounting and Reporting Standards for Contingent Liabilities

APPENDIX 5. International Accounting and Reporting Standards for Contingent Liabilities »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

International Accounting Standards International accounting standards specify the treatment of guarantees and other contingent liabilities for governm...

APPENDIX 4. Modeling and Estimating the Value of Government Guarantees in Chile

APPENDIX 4. Modeling and Estimating the Value of Government Guarantees in Chile »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

This appendix outlines the analytical approaches to modeling and estimating guarantees used in Chile and reports the results. The World Bank has provided technical assistance to the...

APPENDIX 2. The Government Finance Statistics Manual 2001 Analytical Framework

APPENDIX 2. The Government Finance Statistics Manual 2001 Analytical Framework »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

The GFSM 2001 analytical framework is a set of well-defined relationships that formally integrate flows and stocks. More specifically, the government’s opening and closing balance s...

Chapter 2. Government Guarantees and Fiscal Risk

Chapter 2. Government Guarantees and Fiscal Risk »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

PPPs often involve the use of government guarantees, which are a form of government intervention intended to reduce the financial costs of risks faced by the private sector and/or by other public sector enti...

Chapter 3. PPPs, Guarantees, and Debt Sustainability

Chapter 3. PPPs, Guarantees, and Debt Sustainability »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

This chapter looks at the consequences of PPPs and guarantees for debt sustainability, focusing on the appropriate approach to debt sustainability analysis and the uncertainty created by guarantees....

Chapter 1. Public-Private Partnerships

Chapter 1. Public-Private Partnerships »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

There is no clear agreement on what does and what does not constitute a PPP. A PPP has been defined as “the transfer to the private sector of investment projects that traditionally have been executed or fina...

Chapter 4. Summary and Conclusions

Chapter 4. Summary and Conclusions »

Source: Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

PPPs involve private sector supply of infrastructure assets and services that have traditionally been provided by the government. An infusion of private capital and management can ease fiscal constraints on...

Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Public-Private Partnerships, Government Guarantees, and Fiscal Risk »

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

DOI: http://dx.doi.org/10.5089/9781589064935.058

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

Public-private partnerships (PPPs) refer to arrangements under which the private sector supplies infrastructure assets and infrastructure-based services that traditionally have been provided by the government. PPPs...