 In their statements of evidence, Allyson Pollock and her co-researcher Mark Hellowell argue that capital investment through PFI creates a large public sector cash liability.For example, they say that the £5.2billion of PFI investment in Scotland has created a public sector cash liability of £22.3bn.This cash liability is 'off balance-sheet' and does not show up on government statistics such as the Public Sector Borrowing Requirement (PSBR).