26 paragraphs found in INT 12
… SIC-29 used the terms ‘Concession Provider’ and ‘Concession Operator’ to … commentators, and some members of the IFRIC, found these terms confusingly similar. The IFRIC decided to adopt the terms ‘grantor’ and ‘operator’, and amended SIC-29 …
… of consideration given by the grantor to the operator is determined by reference to the contract terms and when it exists, relevant contract law. The IFRIC … requirements vary by sector and country. Furthermore, the terms of the contractual agreement may also depend on the …
… The terms of the arrangement require an operator to construct a … a specified standard for eight years (ie years 3–10). The terms of the arrangement also require the operator to …
… The terms of the arrangement allow the operator to collect tolls …
… continued involvement of both grantor and operator over the term of the arrangement, accompanied by heavy upfront …
… Under the terms of contractual arrangements within the scope of this …
… recognition of the obligations. It noted that the precise terms and circumstances of the obligations would vary from …
… service on behalf of the grantor in accordance with the terms specified in the contract. …
… infrastructure used to provide a public service. Under the terms of the contract the operator has access to operate the …