The report discusses the implications of the European System of Accounts (ESA10) guidelines for Hub DBFM projects. The guidelines were introduced in September 2014 and affect the national accounts prepared by the Office for National Statistics (ONS). This means that projects are budgeted for differently by the UK Government, which could impact the delivery timetable for Hub DBFM projects in the pipeline. The report recommends that all affected projects should continue in their development to Stage 2 approval and complete all relevant tasks, despite the ongoing ESA10 issues.
