Project Financing Service in Bathinda
CSC are providing consultancy regarding appropriate funding for large and small business / industry.
Project Financing Service in Bathinda
This Annex introduces some basic concepts of
project finance and shows how they relate to the financing structure of
projects. It is not meant to cover all the issues relevant to financing
structures, which are many complex and often project-specific. Authorities
should rely on the expertise of financial and legal advisers to understand the
relevant trade-offs in project finance issues.
Projects are generally financed using project
finance arrangements. In project finance, lenders and investors rely either
exclusively (“non-recourse” financing) or mainly (“limited recourse” financing)
on the cash flow generated by the project to repay their loans and earn a
return on their investments. This is in contrast to corporate lending where
lenders rely on the strength of the borrower’s balance sheet for their loans.
Financing structure
As outlined above by SPA, the financing of a PPP
project consists principally of senior debt and equity (which may sometimes be
in the form of junior shareholder loans). The financing structure may also
include other forms of junior debt (such as “mezzanine” debt, which ranks
between senior debt and pure equity) and in some cases grant funding.
CSC helps in PPP projects should seek to achieve
optimum (as opposed to maximum) risk transfer between the public and private
sector. But the allocation of risks among the private sector parties is also
crucial. Financial structuring of the project relies on a careful assessment of
construction, operating and revenue risks and seeks to achieve optimum risk
allocation between the private partners to the transaction. In practice, this
means limiting risks to senior lenders and allocating this to equity investors,
subcontractors, guarantors and other parties through contractual arrangements
of one kind or another.
Debt
CSC states that Senior debt enjoys priority in
terms of repayment over all other forms of finance. Mezzanine debt is
subordinated in terms of repayment to senior debt but ranks above equity both
for distributions of free cash in the so-called “cash waterfall” (i.e. priority
of each cash inflow and outflow in a project) and in the event of liquidation
of the PPP Company. Since mezzanine debt’s repayment can be affected by poor performance
of the PPP Company and bearing in mind the priority in repayment of senior
debt, mezzanine debt typically commands higher returns than senior debt.
Debt to a PPP project is normally priced on the
basis of the underlying cost of funds to the lender plus a fixed component (or
“margin”) expressed as a number of basis points to cover default risk and the
lender’s other costs (e.g. operating costs, the opportunity cost of capital
allocations, profit).
Equity
CSC explains that equity is usually provided by the
project sponsors but may also be provided by the contractors who will build and
operate the project as well as by financial institutions. A large part of the
equity (often referred to as “quasi-equity”) may actually be in the form of
shareholder subordinated debt, for tax and accounting benefits. Since equity
holders bear primary risks under a PPP project, they will seek a higher return
on the funding they provide.
CSC will be able to advice on the likely sources of
funding for a given project. They would also be expected to make an assessment
of the anticipated costs and benefits of funding options. This will include an
assessment of the debt tenors (the length of time to maturity, or repayment, of
debt) likely to be available from various sources. This is particularly
important if long-term funding is not available for the project and where the
public sector may be drawn into risks associated with the need to refinance
short-term loans (so-called “mini-perm” structures).
Post a Comment