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Le diable est-il dans l’annexe? Les risques budgétaires des PPP saisis par le traitement des passifs éventuels


  • Frédéric Marty

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique)


Public-Private Partnerships have been criticized regarding the fiscal risks they may induce. The guarantees provided by the public partner constitute a crucial dimension as they are seen as contingent liabilities, which only have to be mentioned off the balance-sheet according to accrual accounting standards. This paper aims at defining these contingent liabilities, at characterizing their economic rationality and at identifying best practices in terms of accounting and budgeting procedures.

Suggested Citation

  • Frédéric Marty, 2017. "Le diable est-il dans l’annexe? Les risques budgétaires des PPP saisis par le traitement des passifs éventuels," Post-Print halshs-01565257, HAL.
  • Handle: RePEc:hal:journl:halshs-01565257
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