According to Eurostat provisions, annual data have to be published on PPP projects which, in national accounts, are not recorded on the general government balance sheet (off balance sheet PPP projects). This is not relevant for Germany as all PPP projects are recorded on the general government balance sheet (on balance sheet PPP projects).
More information on how PPP projects are shown in national accounts is contained in the methodological explanations on the Excessive Deficit Procedure data (EDP-Inventory, section 7.6).