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Project financing is the process of securing long-term funds to cover the costs associated with a new business venture or significant expansion. It involves identifying and leveraging various financial sources to meet a project's capital requirements. Understanding the different types of financing available is essential for any business planning a substantial investment.
What Are the Key Sources of Project Finance?
To meet the cost of a project, a range of long-term finance sources may be considered. These typically include:
- Equity capital
- Preference capital
- Debenture capital (non-convertible, partially convertible, fully convertible)
- Rupee term loans
- Foreign currency term loans
- Euro issues (Global Depository Receipts, Euro-convertible Bonds)
- Deferred credit
- Bills rediscounting schemes
- Suppliers’ lines of credit
- Seed capital assistance
- Government subsidies
- Sales tax deferment and exemption schemes
- Unsecured loans and deposits
- Lease and hire purchase finance
Equity Capital: The Foundation of Ownership
Equity capital represents the direct contribution made by a business's owners, typically equity shareholders. These shareholders enjoy the potential rewards of ownership and bear its inherent risks, though their liability is generally limited to their capital contribution.
From the perspective of the issuing company, equity capital offers two primary advantages:
- It serves as permanent capital, meaning there is no liability for repayment.
- It does not involve a fixed obligation for dividend payments.
However, raising funds through equity capital also has disadvantages:
- The cost of equity capital can be high, partly because equity dividends are not tax-deductible expenses for the company.
- The administrative cost of issuing new equity capital can also be significant.
Preference Capital: A Hybrid Financing Option
Preference capital is a hybrid form of financing, combining characteristics of both equity and debt. It resembles equity in that preference dividends, like equity dividends, are not tax-deductible payments for the company. However, it is similar to debt because the rate of preference dividend is fixed.
A key feature of many preference shares is their cumulative nature, meaning if a dividend is skipped, it typically accumulates and is payable in the future. The near-fixed nature of preference dividend payments can make preference capital less attractive as a primary source of finance. However, it can be useful when promoters wish to expand the company's net worth without diluting their share of equity, often to meet requirements set by financial institutions.
In addition to conventional preference shares, companies may issue Cumulative Convertible Preference Shares (CCPS). These shares historically carried a fixed dividend rate (e.g., 10 percent) and were compulsorily convertible into equity shares within a specified timeframe, such as three to five years from the issue date.
Debenture Capital: Understanding Debt Instruments
Debenture capital has become an important source for project financing. In some regions, three main types of debentures are commonly used:
- Non-Convertible Debentures (NCDs): Similar to promissory notes, NCDs are used by companies to raise debt that is repaid over a period, typically 5 to 10 years. They are usually secured by a charge on the issuing company's assets.
- Partially Convertible Debentures (PCDs): These debentures are partly convertible into equity shares according to pre-determined terms. The unconverted portion of PCDs remains a debt instrument, similar to an NCD.
- Fully Convertible Debentures (FCDs): FCDs are entirely converted into equity shares based on pre-determined terms. As such, FCDs can be viewed as a form of delayed equity investment.
Term Loans: Domestic and Foreign Currency Options
Term loans, provided by financial institutions and commercial banks, are a crucial source for financing new projects, as well as expansion, modernization, and renovation initiatives for existing businesses. These loans are typically repayable over periods such as 8-10 years, often including a moratorium period of 1-3 years before repayments begin.
Foreign Currency Term Loans
Financial institutions also provide foreign currency term loans to cover foreign currency expenditures, such as importing plant, machinery, and equipment, or paying for foreign technical expertise. Under general schemes, the periodic liability for interest and principal remains in the loan's original currency and is converted to local currency at the prevailing exchange rate for payments to the financial institutions. Companies can also directly obtain foreign currency loans from international lenders.
Exploring Euro Issues: GDRs and ECBs
Beginning in the early 1990s, many companies have utilized "Euro issues" to raise capital from international markets. Two common types of securities employed in these issues are Global Depository Receipts (GDRs) and Euro-convertible Bonds (ECBs).
- Global Depository Receipts (GDRs): Denominated in US dollars, a GDR is a negotiable certificate representing the publicly traded local currency equity shares of a non-US company. GDRs are issued by a Depository Bank against local currency shares, which are held by the depository’s local custodian banks. GDRs trade freely in overseas markets.
- Euro-convertible Bonds (ECBs): An ECB is an equity-linked debt security. The holder of an ECB has the option to convert it into equity shares at a pre-determined conversion ratio within a specified period. ECBs are often considered advantageous by issuing companies because they typically carry a lower interest rate compared to a straight debt security, do not immediately dilute earnings per share, and often come with fewer restrictive covenants.
Deferred Credit and Supplier Financing Schemes
Suppliers of machinery often offer deferred credit facilities, allowing payment for machinery purchases to be made over an extended period. The interest rates and payment terms for deferred credit can vary widely. Suppliers typically require a bank guarantee from the buyer when offering this facility.
Bills Rediscounting Scheme
Historically, schemes like the Bills Rediscounting Scheme (e.g., operated by IDBI in India) were designed to promote the sale of domestically manufactured machinery on a deferred payment basis. Under such schemes, the seller would realize sale proceeds by discounting bills or promissory notes (accepted by the buyer) with a commercial bank, which would then rediscount them with the financial institution. These schemes were typically for balancing equipment and machinery needed for expansion, modernization, and replacement projects.
Suppliers’ Line of Credit
A Suppliers’ Line of Credit (e.g., administered by ICICI in India) is similar to a bills rediscounting scheme. Under this arrangement, the financial institution directly pays the machinery manufacturer against usance bills that are duly accepted or guaranteed by the purchaser's bank.
Seed Capital Assistance Programs
Financial institutions have also offered "Seed Capital Assistance Schemes" to supplement the resources of promoters of small and medium-scale industrial units. These units are typically eligible for assistance from both all-India and state-level financial institutions. Historically, several schemes were formulated:
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Special Seed Capital Assistance Scheme
Under this scheme, the assistance provided was, for example, Rs. 0.2 million or 20 percent of the project cost, whichever was lower. These schemes were often administered by State Financial Corporations.
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Seed Capital Assistance Scheme
This scheme applied to projects costing not more than, for instance, Rs. 20 million. The assistance per project was typically restricted to Rs. 1.5 million. Such assistance was often provided by central financial institutions (e.g., IDBI) through state-level financial institutions, with direct assistance possible in special
