Please click the links below to view the corresponding Help Sheet.
Liability Benchmark
Borrowing
Borrowing Input
Investments
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The Green Book discount rate plays an important role in determining how the costs and benefits of public sector projects are valued over time. Changes to the rate can influence which projects demonstrate value for money and ultimately progress.
A practical guide to valuing private placements and other university debt instruments at year end, including market inputs, credit spreads and audit-ready evidence.
CIPFA’s latest consultation signals a fundamental shift in the prudential framework, placing the liability benchmark at the centre of how local authorities assess borrowing needs, affordability and longer-term treasury strategy. Although the revised Codes are not expected to apply until 2027/28, authorities should begin preparing now for more integrated forecasting, enhanced group-risk reporting and significant changes to prudential indicators, governance and reporting arrangements.
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