Charges Against the Fiscal Forecasts
The PFA requires that if the fiscal implications of government decisions and other circumstances can be quantified for particular years with reasonable certainty, these fiscal implications must be included in the forecast financial statements. This applies irrespective of whether or not a decision has been taken by the Government to provide additional funding for the matter.
Based on the criteria outlined in pages 86 and 87, none of the risks outlined in this chapter are considered probable enough to be included as charges against the fiscal forecasts.

