Financing Sustainable Energy Projects in CEE

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Financing Sustainable Energy Projects in CEE Christian Unger Head of Energy & Utilities Bank Austria Creditanstalt Budapest 2004

Agenda Project Finance Definitions and Facts Typical Project Structure Advantages of Project Finance Preparation of a Project for Financing Financing of Sustainable Energy Situation in Central & Eastern Europe Challenges and Opportunities Sources of Financing Case Studies Bank Austria Creditanstalt

Definitions and Facts Cash flow Special Purpose Company Off-balance sheet Limited recourse Long term nature

Definitions and Facts Collateral - transferable High Risk Lending - detailled due diligence, sufficient equity, sound pricing parameters Large Volume Transactions - syndication Complexity - timing EPC (engineering, procurement, construction) contract - fixed price, turnkey, date certain

Typical Project Structure INVESTORS SPONSORS Equity SUPPLIERS Supply Agreement Equity PURCHASER Purchase Agreement Special Purpose Company EPC /Construction contract Operation/Service contract CONTRACTOR Loan contract Guarantees OPERATOR LENDERS GUARANTORS

Advantages of Project Financing Financing transactions realized off balance and limited recourse for Sponsors, optimising the finance structure in the parent company Flexibility regarding Partners, Risk Allocation and Structure Higher flexibility in designing the terms & conditions for the financing in comparison to plain vanilla corporate loans

Preparation for Project Financing Feasibility Study / Business Plan Reports (Independant Experts) Market Study Financial Model Technical Due Diligence Legal Due Diligence Insurance Report

Preparation for Project Financing (continued) Presentation by sponsor with business plan and feasiblity study Indicative offer - term sheet from banks Negotiations > committed term sheet from arranging bank Loan documentation by external lawyers Syndication (for large volumes) Financial closing Disbursement of funds according to milestones

Agenda Project Finance Definitions Typical Project Structure Advantages of Project Finance Preparation of a Project for Financing Financing of Sustainable Energy Situation in Central & Eastern Europe Challenges and Opportunities Sources of Financing Case Studies Bank Austria Creditanstalt

Financing Renewable Energy Commercial banks often have limited experience and knowhow in financing sustainable energy projects Structure and approval process often too cumbersome for small financing volumes High initial investment cost versus low operational cost Innovative financing solutions (CO2 Certificates...) and equity sources (funds...) are key Exploit subsidies (ALTENER, SAVE, COOPENER...)

Dependency on carbon fuels in selected new member countries Fuel used for generation of electricity in % Poland 1990 2000 2010 Coal 97,5 96,2 86,4 Natural Gas 1,3 2,0 6,1 Renewable Energy 1,2 1,8 7,5 Czech Republic 1990 2000 2010 Coal 71,8 72,5 50,3 Oil 4,8 0,6 1,1 Natural Gas 1,0 4,6 7,1 Nuclear 20,1 18,7 35,5 Renewable Energy 2,3 3,6 6,0 Hungary 1990 2000 2010 Coal 32,1 25,7 26,5 Natural Gas 18,9 34,2 32,1 Nuclear 48,0 39,1 33,4 Renewable Energy 1,0 1,6 8,0 Sources: DB Research 2003, REEEP

Situation in Central & Eastern Europe Challenges Rules and regulations, legal environment Inefficient use of energy Overcapacity in production and low energy prices Insufficient equity sources and tight public budgets Lack of experienced operators

Situation in Central & Eastern Europe Opportunities Poland and Czech Republic (Biomass and Wind), Hungary (Biomass and Geothermal), Baltics (Wind), Slovak Republic (Hydro and Biomass), Slovenia (Biomass) Upgrade of District Heating Systems - Biomass Diversification of fuel sources (reduce dependency on carbon fuels) Local Initiatives Lobby for producers of renewable energy CO 2 Certificates become part of financing

Sources of Financing Equity: Equity from Sponsor Equity Funds Carbon Financing (JI/CDM, CO 2 Certificates) Debt: Project finance or corporate finance from local and international commercial banks Export Credit Agencies (Supplier or buyer credit, risk insurance) Multilateral Banks (EBRD, World Bank/IFC, EIB) Specialized Finance Institutions or Funds (KfW, Mezzanine Fund, Carbon Funds) Capital Market (Bonds, Asset Backed Securities) Subsidies: Local or EU

EIB - Global Loan Who can benefit from the proceeds of global loans? Local authorities or firms with fewer than 500 employees and having fixed assets of up to EUR 75 million For what projects? New capital investment projects worth up to EUR 25 million, undertaken by SME s or, in the case of small infrastructure projects by local authorities For what amount? A maximum of EUR 12.5 million and up to 50 % of the investment costs What maturities? Between 5 and 12 years, up to 15 years in exceptional cases. What security? What rates? To be agreed with the intermediary bank which takes the credit risk in accordance with criteria determined in cooperation EIB. Disbursement and loan management? Through the intermediary bank. How to apply? Directly to one of the intermediary banks and financing institutions, which operates on the national, regional or local level.

Equator Principles 28 banks (including HVB Group) have adopted Equator Principles for their financing decisions Set of guidelines to determine and manage environmental and social risks in project financing Pollution Abatement Guidelines and Safeguard Policies of the IFC (International Finance Corporation) Projects are classified according to Screening Process (high / medium / low risk) Environmental Assessment is done for large project financings, including appropriate consultations with all affected parties Equator Banks cover over 80% of global project finance volumes

Case Study Svilosa, Bulgaria Delivers energy to pulp and paper plant, switch from coal fired to biomass. Sources wood chips from own production process. Financed partly with forward sale of CO2 Certificates. Capacity: 18 MW Steam Turbine Investment: USD 2,75 Mio. Emission Reduction: 900.000 t CO 2 Price per ton CO2: USD 3 Buyer of Certificates: Prototype Carbon Fund Contract value CO2 Cert.: USD 1,8 Mio.

Case Study Tsankov Kamak, Bulgaria Expansion of existing hydro power plant with 6 turbines and construction of new dam. Power purchase agreement with NEK. Financing secured partly with forward sale of CO2 Certificates. Capacity: Investment: Emission reduction: Buyer of Certificates : 450 MW USD 200 Mio. (Commercial Banks: EUR 32 Mio.) 200.000 t CO 2 p.a. Republic of Austria

Agenda Project Finance Definitions Typical Project Structure Advantages of Project Finance Preparation of a Project for Financing Financing of Sustainable Energy Situation in Central & Eastern Europe Challenges and Opportunities Sources of Financing Case Studies Bank Austria Creditanstalt

BA-CA Corporate & Project Finance Among top Arrangers and Underwriters for CEE and winner of mandates for landmark transactions in the field of acquisition, project and structured corporate finance Concentrated on selected sectors including energy & utilities, telecoms & media, processing industries & natural resources and transportation infrastructure Strong execution, underwriting and placement capacity as well as extensive experience in arranging and underwriting complex financing packages Over 30 financing mandates (MLA) in 2003 and 2004 Excellent relationship with EBRD and EIB (top cofinancier of EBRD)

BACA Footprint in CEE *

International Ranking Top Mandated Arrangers of Syndicated Credits 2003 Eastern Europe (by volume) Market Rank Group # of Deals Share 1. Citigroup 23 11.04% 2. BACA/HVB Group 26 7.11% 3. BNP Paribas 14 6.56% 4. WestLB 12 5.77% 5. ABN Amro 13 5.32% 6. SG 13 5.29% 7. ING 16 5.22% 8. KBC 10 4.54% 9. Deutsche Bank 12 4.04% 10. RZB 22 3.61% Source Thomson Financial / Dealogic, January 2004 TOP Ten Banks Participations Cumulative to 30 June 2004 1. BA-CA (HVB Group) 2. Raiffeisen Zentralbank 3. Rabobank 4. Citibank 5. ING Bank 6. CALYON 7. ABN Amro Bank 8. JP Morgan Chase International 9. Dresdner Bank 10. Nordea Bank Sweden

Contact Bank Austria Creditanstalt AG Schottengasse 6, 1010 Vienna, Austria Fax: + 43 50505-44209 Christian Unger Phone: + 43 50505-42865 Head of Energy & Utilities Christian.Unger@ba-ca.com Stella Klepp Phone: + 43 50505-42874 Manager Stella.Klepp@ba-ca.com Irmtraud Rieder-Fischer Phone: + 43 50505-42871 Manager Irmtraud.Rieder-Fischer@ba-ca.com Heimo Stauchner Phone: + 43 50505-42881 Manager Heimo.Stauchner@ba-ca.com Aleksander Majewski Phone: + 43 50505-42867 Assistant Manager Aleksander.Majewski@ba-ca.com