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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 - UCA - Université Côte d'Azur)


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 Note: View the original document on HAL open archive server:

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    References listed on IDEAS

    1. Claudio Agostini & Phillip Brown, 2007. "Desigualdad geográfica en Chile," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines, vol. 22(1), pages 3-33, June.
    2. Gerardo Ubilla-Bravo, 2007. "Diagnóstico y Propuesta de Ordenamiento Territorial para la Comuna de Melipilla, Región Metropolitana de Santiago," Post-Print halshs-01270366, HAL.
    3. Gerardo Ubilla-Bravo, 2016. "Gobernanza territorial: bases, características y la necesidad de su estudio en Chile," Post-Print halshs-01389912, HAL.
    4. Gerardo Ubilla-Bravo, 2015. "Hacia una propuesta de Ordenamiento Territorial para Melipilla, Chile," Post-Print halshs-01265073, HAL.
    5. Gerardo Ubilla-Bravo, 2013. "Propuesta de un Sistema Descentralizado de Asentamientos Humanos Sustentables para el Área del Maipo Sur-Poniente," Post-Print halshs-01267737, HAL.
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