Zainab Abdulrahim, Halima Abdusalam, Toyin Abegunde, Nicholas Abolo-Tedi, Bassem Abou-Nehme, Amos Abu, Emmanuel Abutu, Moses Achibong, Roland Achor, Odey Adamade, Eric Adams, Funmi Adedibu, Kunle Adegun, Kemi Adekunle, Taiwo Adeniji, Ade Adeola, Abosede Adesalu, Bola Adesola, Philip Aduda, A.F. Afolabi, Faosat Afolabi, Olusegun Aganga, Clement Agba, Damilola Agbaje, Victor Agboh, Pius Agboola, Dan Agbor, Donna Aimiuwu, Abiodun Aina, Emmanuel Ajayi, Konyin Ajayi, Smith Ajibola, T.O. Ajiboye, Ayo Akande, Funmi Akande, Raphael Akigbe, Johnson Akinnawo, Joba Akinola, Femi Akinrebiyo, Oghogho Akpata, Olumide Akpata, Peter Akper, Fausta Alakwe, Ugo Alex-Orji, Carlos Algandona, Diezani Alison-Madueke, Abba Aliyu, Andrew Alli, Deji Alli, Charles Allison, John Alonge, Longe Alonge, Sam Amadi, Jonah Amedu, Seun Amoda, Amaitari Andabai, Steve Andzenge, Nike Animashaun, Kehinde Anuwe, Chibuzor Anyanechi, Yemi Anyanechi, Emily Arden, Richard Arkutu, Kerryn Arnott, Jones Arogbofa, Oluseye Arowolo, Anthony Asaikpe, Solomon Asamoah, Wola Asase, Femi Atilade, Jerome Avuke, Austin Avuru, Mary Awolokun, Adeola Awolola, Phillip Awolu, Saheed Ayinde, Adedapo Ayoade, Johnson Ayokanmbi, Uwakwe Azikiwe, Seynabou Ba, Joseph Babatunde, Akin Bada, Anshu Bahanda, Sundeep Bahanda, Bunu Bakar, Babatunde Bakare, Lothar Balling, Wasoudeo Balloo, Ladi Balogun, Yinka Balogun, Bjoern Banholzer, Kate Baragona, Antonio Barbalho, Peter Barrett, Kobus Bastiaanse, Kim Beazley, Praveen Beeharry, Mohammed Bello, Mohammed Bello Adoke, Teslim Belo-Osagie, Boma Benebo, Oliver Berger, Manuel Berlengiero, Paul Biggs, Umar Bindir, Waziri Bintube, Dave Blackley, Hadi Bley, Janos Bonta, Anthony Bosco, Etienne Bourguignon, Martin Brack, Tarun Brahma, Bola Braimoh-Tokura, Petra Brantmark, Arnaud Braud, Peter Breese, Heike Brehm, Cam Brockie, Angelique Brooksbank, Danny Brouillard, Roger Brown, Muhammadu Buhari, Musa Bukar, Jack Buonanno, Jeremy Burke, Barry Burland, Eva Busse-Ladipo, Jessica Cairns, Ferdinand Calice, Henry Camp, Miana Capuano, Anna Caro, Belen Castuera, Hanna Cecile, Chris Chijiutomi, Ike Chioke, Brian Christaldi, Francis Chuckwu, Onyinye Chukwu, Vincent Chukwu, Ebi Clarke, Paula Coetzee, Gordon Combs, Stuart Connal, Vicky Copeman, Ruhi Cosgun, Suzanna Cullinane, Modupe Dabiri, Omotayo Dada, Bekinbo Dagogo-Jack, Federica dal Bono, Christopher Dall, Suzie Daniels, Keith Darby, Joseph Dawha, Alain de Cat, Virginia de Ujfalussy, Jan Decker, Marco DeSouza, Dan Dexter, Ulrich Dibelius, Beryl Diezun, Haliru Dikko, Funke Dinneh, Anne Drakeford, Judith Drion, Berthold Dyballa, Anthony Ebelendu, Antje Eck, Eugene Edeoga, Frank Edozie, Louis Edozien, Daniel Edwards, Itohan Ehiede, Oyinda Ehiwere, Nicholas Ehizenigah, Gloria Ejekwu, Sophie Ejelue, Idowu Ejere, Antigha Ekaluo, Eyo Ekpo, Nasir El-Rufai, Omoyeme Elabor, Oseni Elamah, Kunle Elebute, Gbolahan Elias, Keith Ellis, Paul Eluhaiwe, Godwin Emefiele, Samuel Eneaya, Gerhard Engel, Boris Entschewitsch, Edaiken N'Uselu Eradiauwa, Omo N'Oba Erediuawa, Oze Erediauwa, Raymond Eromosele, Wolemi Esan, Efosa Evbuomwan, Francis Evbuomwan, Nnaemeka Ewelukwa, Emeka Eze, Sandeep Fakun, Joe Faruggia, Dele Faseemo, Ademola Fashiku, Ajibade Fashina, Babatunde Fashola, Mojisola Fashola, Lanre Fatimilehin, Emmanuel Faton, Erik Fernstrom, Mark Fitzpatrick, Alan Follmar, Albert Folorunsho, Awoala Fredericks, Nomsa Fulbrook-Bhembe, Andrew Gaines, Richard Games, Sanusi Garba, Kabiru Garkuwa, Rajeev Garside, Jérôme Gastaud, Olakanmi Gbadamosi, Emmanuel Gbahabo, Tony Giustini, Nasir Giwa, Jennifer Gladstone, Wolfgang Goetsch, Andrew Goh, Kamal Govender, Alastair Gow-Smith, John Gower, Hans Grabow, Robert Grant, Benito Grimaudo, Antra Grundsteina, Todd Grzech, Veronique Gubser, Christelle Guerin, Pankaj Gupta, Radhika Gupta, Kanneng Gwom, Ato Gyasi, Karen Hadra, Ana-Katarina Hajduka, Stephanie Hammond, Paul Hanrahan, Ken Hansen, Omotayo Hassan, Emma Hay, James Head, Conor Healy, Elizabeth Hennessy, Jorge Henriqueto, Michael Hermsdorf, Dave Herron, Olivia Higgs, Taco Hoencamp, Crispin Holliday, Keiko Honda, Neil Hopkins, Dean Horton, Nadege Huart, David Hunt, Abba Ibrahim, Audu Ibrahim, Sadiq Ibrahim, Henry Idahagbon, Isuan Idonije, Isuan Idonije, Godknows Igali, Fortune Igbinakenzua, Alpheus Igbokoyi, David Ige, Phillip Ihenacho, Julius Ihonvbere, Patrick Ikhariale, Sadiku Ilegieuno, Jonathan Inggs, Igbinidu Inneh, Tom Inugonum, Itorobong Inyang, Georgia Iordanescu, Ade Ipaye, Mahmoud Isa-Dutse, Chukwuka Isichei, Oluwole Iyamu, Anslem Iyora, Janina Jablonski, Chris Jackon, Ankit Jain, Tom Jamieson, Roland Janssens, Astrid Jarrousse, Andrew Jerijan, Abdul Jimoh, Jaeyoung Jin, Seyi Johnson, Andrew Johnstone, Goodluck Jonathan, Marcus Jungenkrueger, Akeem Kadiri, Sumit Kanodia, Sabine Kapschak, Mohammad Kari, Adamu Kasimu, Mack Kast, Michael Kehrwald, Caroline Kennedy, Ryan Ketchum, Abhay Ketkar, Killian Khanoba, Youngha Kim, Elizabeth Kimura, Peter King, Rahul Kitchlu, Markus Kluczka, Jo Knights, Boladale Kolade, Fatusi Kolawole, Pimhein Kool, Gernot Koop, George Kotsovos, Olaf Kreyenberg, Olakunbi Kurunmi, Dele Kuti, David Ladipo HIGH VOLTAGE A Development Guide to the 459MW Azura-Edo IPP Michael Lakota, Laurie Lander, Gert Landmann, Jahn Lang, Michael Larbie, Erik Lathouwers, Fatima Lawan, Sola Lawson, Oyewole Lawuyi, Diana Layfield, Charles Le Quesne, James Lea-Fox, Norman Lee, Colin Lewin, Rod Linnett, Elizabeth Littlefield, Tom Longmuir, Detlev Lubasch, Peer Lubasch, Mia Ludlam, Paul Lytle, Vicky Ma, Sean MacDonald, Roderick MacLeod, Paul Maddock, Muravha Mafela, Katie Magee, Aisha Mahmud, Kwabena Malgas, Wandile Mamba, Sean Manley, Marie Francoise Marie-Nelly, Marie Marketis, Uwe Markmann, Darren Marshall, Scott Masfen, Susan Maslen, Yetti Mathias, Emmanuelle Matz, Ifeoma Mba, Okey Mba, Gugulethu Mbatha, Caireen McCluskey, Will McDowall, Angela Mega, Pelayo Menendez, John Mesko, Thomas Meurer, Rudi Meyenburg, Chidi Mike-Eneh, Ben Milam, Sameh Mobarek, Muhammed Modibbo, Darren Moens, A.B. Mohammed, Haruna Mohammed, Saidu Mohammed, Nick Mokha, Ada MokoloOladunke, Anthony Molle, Chidi Momah, Jade Montenegro, Danielle Montgomery, Diveshan Moodley, Tunde Morakinyo, Rachel More, Thabang Moroa, Jo Morrison, Rosie Morrison, Hoda Moustafa, Luke Muchamore, Jana Muchyova, Isa Muhammad, Kamal Muhammed, Alan Muir, Aart Mulder, Tony Muoneke, Joseph Musa, Dario Musso, Andrew Mustoe, Emlen Myers, Tamila Nakazwe, Hugh Naylor, Ntuase Ndoma-Egba, Ikeli Ndubusi, Chinedu Nebo, Kene Nebo, Marcus Nelle, Greg Ness, Elisabeth Nguyen, Marc Nickelsen, Gunilla Nilsson, Barth Nnaji, Adaobi Nnorukah, Simon Norris, Nana Nosayaba, Patrizia Nowakowski, Vuyo Ntoi, Ifelunwa Nwabogor, S.N. Nwankwo, Obi Nwasike, Stanley Nweke-Eze, Maeve O'Shea, Kyran O'Sullivan, Godwin Obaseki, Chike Obianwu, Azu Obiaya, Nonye Obibuaku, Emenike Obiorah, Talatu Ocheja, Isaiah Odeleye, Thomas Odewo, Toyin Odewole, Bola Odugbesan, Shakirudeen Odunuga, Kehinde Odusanya, Segun Odusanya, Omobolaji Oduwole, Opuiyo Oforiokuma, Desmond Ogba, Godwin Ogbahor, Sunny Ogbodo, Toyin Ogunade, Damilola Ogunbiyi, Ibi Ogunbiyi, Solanke Ogunlana, Leke Ogunlewe, Lekan Ogunleye, Taiwo Ogunleye, Vincent Ohenzuwa, Alfred Ohiani, Callistus Ojeabo, Anslem Ojezua, Abimbola Ojo, Happiness Okafor, Clement Oke, Ephraim Okejiri, Edu Okeke, Awele Okigbo, Patrick Okigbo, Bright Okogu, Mike Okojie, Imeh Okon, Ngozi Okonjo-Iweala, Paulinus Okoronkwo, Dozie Okpalaobieri, Paul Okpere, Oyin Oladeji, Kemi Oladipo, Blessing Oladosu, Olamide Oladosu, Mudashiru Olaitan, Ayodele Olajiga, Atanda Olaogun, Rasheed Olaoluwa, Olalekan Olaribigbe, Abdusalam Olatunji, Janice Olawoye, Ajibola Olomola, Akin Olorunfemi, Abolaji Olorunkoya, Supo Olusi, Weyinmi Omagbemi, Oluwatosin Omidiji, Soji Omisore, Basorun Omolola, Vuoke Omonigho, Abiodun Oni, Samuel Oniha, Cynthia Onwo, Chinedu Onyegbula, Chidiebere Onyia, Henk Oosterdijk, Karen Opitz, Kavodel Oredugba, Giancarlo Ortega, Mario Ortwein, George Osahon, Jobalo Oshikanlu, Adams Oshiomhole, Caroline Osiagwu, Lanre Osibona, Donald Osikhena-Boih, Robinson Osikorobie, Yemi Osinbajo, Funlola Osinupebi, Chris Osoba-Ebare, Olaniran Osotuyi, Emmanuel Osuagwu, Faith Otoikhila, Nath Oyatogun, Olutokunbo Oyesola, Elena Palei, Doug Park, Nicholas Parkinson, Justin Pavry, Dave Peacock, Dele Petrie, Mike Pickin, Lisa Pinsley, Ken Pollack, Lachlan Poustie, Stephen Priestley, Razvan Purcaru, Peter Purkl, Solomon Quaynor, Edith Quintrell, Tinesh Ramprusad, Kaushik Ray, Maia Renchon, Basil Rennias, Torsten Richter, Chris Rinaldi, Jorge Rivas, Elleanor Robins, Joseph Rodriguez, Carsten Roeth, Vicki Rosslee, Dirk Rountree, Sandra Rozenbrand, Christina Ruebesamen, Lothar Rueck, Aman Sachdeva, Linda Saitta, Johnson Salako, Ibrahim Salau, Diana Saldarriaga Farfan, Mohammed Sambo, Suresh Samuel, Sam Sandiford, Sanjiv Sangar, Mohammed Sani, Ranjani Sankaran, Richard Santoroski, Emir Muhammadu Sanusi II, Helena Sathekge, Tim Scales, Mark Schmaman, Jim Schmidt, Roland SchmittBargenda, Christian Scholz, Rene-Alexander Schwab, Dafe Sejebor, Oludare Senbore, Ahmed Shafiie, Bernie Sheahan, Mary Sheridan, Abdulkadir Shettima, Tom Shiel, Norman Shields, Christian Sievers, Delphine Siino Courtin, Dev Singh, Brad Smith, Maurice Smith, Carine Smith-Ihenacho, Adetutu Soetan, Lanre Sogbesan, Olumide Sokoya, Fela Somoye, Frank Soree, Nicole Soulanille, Cliff Stanley, Tim Steadman, Paul Stefiszyn, Clarine Stenfert, Maria Stratonova, Abbas Suleiman, Ravi Suri, Jurie Swart, Jo Sykes, Gerard Tague, Mariya Tariq, Helen Tarnoy, Nick Tasker, Olayinka Tejuosho, Bryony Theaker, Catherine Thomas, Megan Thomas, Paul Thompson, Steve Tierney, Onyeche Tifase, Pauline Tilemann, Shola Tinubu, Akihisa Tomioka, Ernst Trumpfheller, Demvihin Tsumba, Myrthe Tudoux, Hassan Tukur, Keita Uematsu, Chiedu Ugbo, Kalu Ukoha, Patrick Umeh, Arnold Ushiadi, Deborah Usman, Emmanuel Usoh, Fatweena Uteene, Agbuza Uyigue, Peter Van den Dool, Barbara van Helden, Bernhard van Meeteren, Neil VanNiekerk, Karine Verriere Billard, Samson Vese, Juan Villarreal, Bhavin Vyas, Mohammed Wakil, Muhammad Wakil, Philip Walsh, Tom Walton, Ugochi Wamuo, Annabel Ward, Takeshi Watanabe, Peter Watson, Markus Weber, Heinz Weidt, Russell Wells, Alwyn Wessels, Joachim Wieder, Barry Williams, Kunle Williams, Goetz Willmann, Eve Wilson, Christoph Wittmann, Joerg Wittwer, Olaf Woeller, Ellen Wolchek, Steve Wolf, Rumundaka Wonodi, Geoff Wormell, Nuhu Wya, Zoe Wyatt, Lai Yahaya, Danuta Yarygina, Akinkunmi Yejide, Abdullahi Yola, Bashir Yuguda, Ibrahim Yusuf, Michael Zeitlmann, Daniel Zinman, Ahmadu Zubairu, Binaebi Zuofa Copyright © 2016 by Amaya Capital Limited (including its subsidiaries and affiliates) All rights reserved i CONTENTS 1 Introduction 3 2 The Development Dashboard 5 3 Choosing the Right Co-Sponsors & Advisers 9 4 Negotiating the Key Project Agreements 13 5 Obtaining Key Permits & Approvals 35 6 Attracting & Securing the Equity Capital 38 7 Attracting & Arranging the Debt Capital 42 8 Negotiating the Direct Agreements 48 9 Credit Enhancement: Obtaining World Bank PRG & MIGA Cover 51 10 Developing Key Operational Policies & Manuals 54 11 Escaping the Matrix of Conditions Precedent 57 12 The Full Tally 60 13 Lessons Learned 68 Glossary 71 ii 1 INTRODUCTION The Azura-Edo IPP is at the forefront of a new wave of large scale, project-financed, greenfield independent power plants (IPPs) currently being developed in Nigeria. Financed with debt and equity sourced from a consortium of local and international financiers, Phase 1 of the project comprises: a 459MW open cycle gas turbine power station; a short transmission line connecting the power plant to a local substation; and a short underground gas pipeline connecting the power plant to the country’s main gas-supply. The power that it generates will be consumed in millions of homes and businesses across the country and it will create over 1,000 jobs during its 3 construction and operation. Phases 2 and 3 of the project will then take the total capacity up to 1,500MW. As a summary of the project, the bland paragraph above is factually correct; but it offers no backstory. It teleports the reader to the final destination instead of ferrying her through the twists and turns of the development journey. For, as we shall see in the chapters that follow, piloting an IPP development project requires a good deal of patience and perseverance. Clearly the team propelling and managing the craft is critical; but it’s also important to have a good set of navigational instruments on board and sufficient funds to keep the whole enterprise above water. Yet when Azura embarked on its own journey back in 2010, its navigational aids were extremely rudimentary. We set off with the right intentions but with little visibility of the river ahead and often not the right equipment to hand; our boat careened down certain sections of the river at breakneck speed; and there were a number of occasions where we nearly capsized. Needless to say, we would like the journey for other explorers to be a little easier. To that end, this short development guide has been prepared to help other prospective IPP developers understand the bends in the river. More specifically, we illustrate: the scope of the activities they may have to engage in; the time intensity of these activities; and the effort that will need to be expended during the course of the development period. It is a trite but true observation that the most important input into the production of electrical energy is human energy. The Azura-Edo IPP is a classic example of this. This guide is dedicated to the many hundreds of people who were actively involved in its incubation and development, whether as a sponsor, employee, lender, adviser, contractor, sub-contractor, regulator, insurer, legislator, or policy maker. And as we move further into the construction phase of the project, many hundreds more will join these ranks. Please forgive us, therefore, if you can’t find your name on the book jacket (and let us know so that we can include it in the next edition). There were far too many of you to fit on just one page, even though we shrunk the font to the smallest we could. We have merely taken a sample drawn from each of the key participating organisations with a view to providing a partial illustration of the scale of the collective action that has been poured into this project. As at the time of writing, we are 6 months into the 30 month construction cycle; there are 450 workers on site; we have suffered no lost time injuries; and progress is ahead of schedule. Although we still have a steep mountain to climb before the turbines generate their first kilowatt hours of electricity, we look forward to publishing the second volume of “High Voltage” in mid 2018 under the subtitle: “A Construction Guide to the Azura-Edo IPP”. 4 2 THE DEVELOPMENT DASHBOARD As shown on the following page, the development dashboard created by Azura’s Management Team consists of a set of 9 “dials” representing the universe of “essential elements” that had to be assembled before the full Notice to Proceed could be issued to the Contractor. The significance of the dials is important to recognise. The circle represents the "Azura Wheel" denoting continuous forward motion and the inter-dependence of each spoke of the wheel. From the very outset, one of the key mantras that we adopted was: “work hard; work smart; and work in parallel”. So the wheel was a great way for us to visualise the need to keep juggling all the 5 balls in the air whilst continuing to press forward towards our goal. 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Int nt vals'(w ith'F ICA% FMO$ Common en s ' a rm Ge G'( ry' ICF$ MGLA% u co Ac CD KFW$ EDSG' FI) First'City'Monument'Bank' nk' 'Ba KfW IBLA% % s' ts% % n l'D na FMO OPIC'(US'DFI)' OPIC$ men gree ty%A ts en em gre n%A I C'( a rn te DE isp Lending Agreements Loa IF ' nal'DFI) terna3o FMFM'(In 'D ' IFC$ 3o renc h'DFI cto 'app ro i.es ri Secu )' s' 'Fa Vario us mun ents cum Prop arco '(F en t 'of FX Com Insurance' o ty%D Importa.on' I.I.O.' NAICOM' ang e' SCTY% BPP' HAGF' ns FML&P' Com s' EDSG' NAICOM' Insurance' s' en t FML&P' I.I.O.' ge' nion HAGF' ns ri ecu 0%S x%1 nion PRO$ NESREA' k' I)' or tga ge 'Co s'B an 'DF 'M on O ity'M mun Com NOTAP' xch an g'& ra. CBN' Fore ign 'E din AG’s 'Legal 'Opi Sie me n dish Swe it erm rt'P ist eg SON' Bu il f'R S s' po 'Im ON ' te ca ' mits at l'Per 'St enta EIA ronm s'Envi Variou No'Objec.on'to'PPA'&'PCOA' o rt.' Ce po AC'Im NAFD NAFDAC' mits' rt'Per fi r. 'Ce nd'( n' FMEnv' '& t en em Import'Duty'Waivers' ge 'Co RMB$ dfu Swe 'Duty 'Wai vers ' FMF' SB$ l' nta me .o DPR' ron Imp ort tra rests' 'Inte urity g' of'Sec pin am 'St '& on ra. ist eg CU DA 're gis AG’s 'Legal 'Opi 'M or tga SCB$ SWED$ Envi x'R AS Y NAPIMS' .on' Ta NCS' ess' NERC' stra Regi FIRS' NOTAP' xch g'& Lending Institutions NIPC' CAC' 'Licen r)% so Co,S ,Sp Co Ald wy ch %( AIIM %( on Fore ign 'E din Cla Busin n' ls'(w ith'F ponso r)% Amaya%&%ACEI%(Co,Sponsor)% ERM%(ESIA)% Permits & Approvals c.o erfe ty'P Vario %TA X)% %Tax)% it%& G%( Au d KP M Peda bo%(A udit%& % FPCG% ENVA% ' te ca l' ial) nc CBN' Bu il ry' cto 'Fa 'of on ra. OUs' ity'M mun Com SON' UUBO% ERM% ri Secu ' ist eg % po 'Im ON its erm rt'P fi r. 'Ce nta me its' 'Perm port AC'Im NAFD NAFDAC' TRIN% f'R )% FMEnv' t'& NESREA' n me ' mits ate l'Per 'St enta EIA ronm s'Envi Variou BPP' No'Objec.on'to'PPA'&'PCOA' Import'Duty'Waivers' FMF' S ina PEDA% Le ga l) TEMP% Imp ort o rt.' Ce %(F ne )% %(ESIA KPMG% UU BO %( (Legal tra .o n' 'Duty 'Wai vers ' NAPIMS' DPR' n iro En v r)% rests' 'Inte urity g' of'Sec ponso CU DA 're gis pin am x) % Ta to GT% AS Y EDSG% 'St %( on lds Fie h %(Co,S Trinit y% ccord EnvA a Gr %T nt s Templars%(Legal)% al)% hnic a%(Tec nt or on '& Jiyod JIYO% Sp on EDSG PB%Power%(Technical)% PB% o, ra. %(C ist eg )% uers )% ce ran M AR NCS' .on' d%Val su rance )% NERC' stra Regi (Lan ce )% FIRS' ARM% )% or ess' NIPC' ALDW% x'R Ta simu% ur an n k%I Insu Ins Ris AON %( IB%( al% Pc AON% li Po k%( SC AIIM% u%Ka Adam Ris De SCIB% Busi n ' .o n rfec 'Pe urity CAC' Sec APHL% AKAS% DERI% Gener a.on Co-Sponsors & Advisors C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# For some of our readers, the data contained in this guide may, at first sight, appear rather dry and devoid of the salt of life (the blood, the sweat, the tears) that always seasons a good narrative. It is important, therefore, that we start off with a brief summation of the years of toil that were spent on this project even before the contractor began to work on the site. To gauge the full extent of this endeavour, we took a cumulative reading at the end of Dec 2015 of the billable hours logged by the sponsors, the lenders and their respective advisers. As shown in the chart below, the total came to circa 145,000 hours for the sponsors/lenders and an additional 76,000 hours for their advisers. But what about the hours of work expended by our project counterparties (i.e. our gas supplier, our off-taker, our EPC Contractor, etc)? We didn’t have the heart to ask them to furnish us with detailed estimates of the thousands of man-hours they had expended on the project. Instead, we conservatively assumed that the total number of hours expended by the sponsor/lender side of the negotiating table would be equal to the aggregate of the hours spent by all the parties sitting on the other side. Hence, the total amount of time devoted to the Azura-Project as at Dec 2015 was approximately 442,000 hours. If we use the OECD average for the number of hours per worker per year (of 1,765 hours), we deduce that more than 250 person-years of work were spent developing the AzuraEdo IPP before the construction crew mobilised to site. That’s a whole quarry full of human salt. Cumulative hours expended on the Azura-Edo IPP as at Dec 2015 (est.) Sponsors/Lenders 145,000 Project Counterparties 221,000 S/L Advisers 76,000 7 Moreover, as shown in the timeline below, the hundreds of individuals who committed their time to this project did so over a six year stretch of time during which the Nigerian electricity supply industry underwent a complete change of ownership and control. There was never a dull day. Conception to Birth: Overall Project Timeline of the Azura-Edo IPP Execution of GSPA Apr 2014 Execution of EPC & OMA Apr 2014 1st Draft of ESIA Scoping Study Submitted to FMEnv Dec 2010 Final Approval of Gas Tariff Nov 2014 Kick-Off meeting with TCN Feb 2011 Execution of Shareholder Agreement Nov 2014 1st Sesssion with NBET on PPA Nov 2011 CTA and Loan Agreements Signed Nov 2014 SCB Hired as Global MLA Feb 2012 Contractor Starts Work at Site Jan 2015 JDA Signed with Co-Equity Sponsor Apr 2012 Execution of MSA/TSA Jan 2015 Kick-Off Meeting on GTA May 2012 ITB for EPC Contractors Nov 2011 Appointment of ESIA Adviser Dec 2010 FEED Studies Dec 2010-Jul 2011 Start of Project 2009 MOU with EDSG Nov 2010 2010 2011 Waiting for FGN Legal Opinion Feb-July 2015 11th Session with NBET on PPA Apr 2013 Execution of GCA Jun 2014 Registration of C of O Jun 2012 Execution of PPA Apr 2013 2013 2014 8 Satisfaction of CPs Aug-Dec 2015 Execution of GTA Jul 2014 First Draf of LOS (PCOA) Jul 2012 RAP Approval by WB Feb 2012 2012 Demobilisation Pending FGN Legal Opinion Feb 2015 Final FMEnv Approval of ESIA Feb 2013 1st Draft of ESIA to WB Nov 2011 Execution of PCOA Oct 2014 2015 Financial Close 29 Dec 2015 Contractor Remobilises to Site 5 Jan 2016 2016 2017 3 CHOOSING THE RIGHT CO-SPONSORS & ADVISERS The success of any project-financed IPP is critically dependent on the quality of the co-sponsors and advisers selected by the project’s lead sponsor. In Azura’s case, the lead sponsor (Amaya Capital) sought, from the very beginning, to find a group of like minded co-sponsors and advisers. But what does “like minded” actually mean in this context? It is a multivalent word that captures a range of attributes including: sharing the same vision as the founders; understanding the entrepreneurial nature of the development process; a capacity to burn the midnight oil; tried and tested experience on other projects coupled with an open mind to innovative solutions; and a good sense of humour (particularly helpful in the most testing periods). 9 The circular chart below shows the entire array of co-sponsors and advisers that were instrumental to the development of the Azura Project. su on Co ,S so r)% p on s or)% ALDW% Ald wy ch %( Co ,Sp ARM% %( C M AR )% ran PB%Power%(Technical)% r)% onso EDSG% ng)% %T A X)% %(Acc ounJ it%& Peda bo UUBO% ENVA% )% 10 ny %S e cre tar y)% ial nc ERM% ty%(Le gal)% ina KP M G% mp a %( F ne PEDA% IA)% KPMG% r)% o,Sp Trini to t (Co lds Fie GT% rn )% ax d %( E S ccor EnvA an Gr o %T h %( T UU BO % ERM%(ESIA)% l )% nica h c e a%(T n to o o ns Templars%(Legal)% (A ud Jiyod Sp o, %(C EDSG )% ce ranc e)% luers d %V a ce )% AIIM% AIIM %( %(Lan ra n n k%I (Insu su Ris JIYO% (In al% Jc PB% AON % IB% li Po k%( SC simu Ri s De SCIB% AON% u%Ka Adam DERI% Amaya%&%ACEI%(Co,Sponsor)% APHL% AKAS% FPCG% TEMP% TRIN% The timeline chart below shows the dates when each of these co-sponsors and advisers first started working on the Azura project. Grant Thornton (Tax) Jan 2012 Adamu Kasimu (Land Valuation) Feb 2012 Aldwych (Co-Sponsor) Jun 2010 ERM (ESIA) Nov 2010 PB Power (Technical) Sep 2011 EDSG (Co-Sponsor) Nov 2010 DeRisk (PRI) Apr 2010 Envaccord (ESIA) Nov 2010 UUBO (Legal) Jun 2010 1 May 2010 1 Sep 2010 Trinity (Legal) Sep 2011 1 May 2011 ARM (Co-Sponsor) May 2012 Pedabo (Audit) Oct 2011 KPMG (Audit & Tax) Feb 2011 1 Jan 2011 Fieldstone (Financial) Mar 2012 Templars (Legal) May 2012 AIIM (Co-Sponsor) Dec 2011 1 Sep 2011 1 Jan 2012 1 May 2012 Jiyoda (Technical) Nov 2012 AON & SCIB (Insurance) Jun 2012 1 Sep 2012 1 Jan 2013 ACEI (Co-Sponsor) >> Late 2013 1 May 2013 1 Sep 2013 In the preceding chapter, we noted that the sponsors and lenders’ advisers had clocked up a total of 76,000 man-hours of work (as at Dec 2015). As shown in the chart below, over 80% of this time was spent on legal and financial advice. This statistic, in turn, points to the fact that the key challenge in the construction of a privately financed power plant is not the engineering and construction challenge. It is the financing challenge. Breakdown of the total time spent by the sponsor/lender advisers Technical/Other 10% Environmental 8% Legal 34% Financial 48% 11 More specifically, this chart illustrates the unique set of challenges inherent in a limited-recourse project-financing. A limited recourse project-financed transaction is very different to a corporate financed deal. In a corporate financed transaction you borrow money against a balance sheet. You have real assets which you can post as security for your borrowing. By contrast, in the case of a project-financed IPP, like Azura, the banks are lending to a special purpose vehicle whose only assets comprise the web of contractual agreements between the project company, its supplier and its offtaker. The Azura project is made up of dozens of different contracts. And each and every clause, in each and every contract, must be scrutinized ad nauseam by the banks because these contracts are the sum total of their security. 12 4 NEGOTIATING THE KEY PROJECT AGREEMENTS This chapter summarises the development history of the key project agreements that underpin the Azura-Edo IPP. These agreements define the universe of risks faced by the project; and they also allocate - between the various project stakeholders - the responsibility for bearing and mitigating these risks. 13 The chart below depicts the full suite of contractual agreements that underpin the Azura-Edo IPP. It should be noted, however, that the financing agreements (depicted by the little green circle at the bottom of the wheel) are so numerous that they have their own dedicated chapters (Chapters 6 & 7). DEMAN D# Agre eme nt# Ag re em en t# >o n # Ga s #S u pp ly# l l #Op t# en m ree g A n# GTSA# Grid#Con nec>on#A greemen Anc t# illa ry#S erv ice s#A gre em ent # GCA# >o ta n #E C#of#O# D# LAN ica N# AC UA TIO EV # # 14 TLSEA# >o n FINANCE# a ccup $$# ASA# nt me ee gr #A #O e#of l #S i on ficat ns xte Cer> er vic es #A Turn gr key# ee Co n m stru en c>on t# #C o n trac t# bs Te ch n # CK Su Finance# # ON TI UC TR NS EPC# TO na te CO TSA# o GTA# sp an r T nt# s# Ga greeme A # y r a t n ppleme GTA#Su ent# r#Agreem e e in g n #E Owner’s # ent m e e Agr # s e rvic e S # mt Mg MSA# a> ort DS ain #M g#T erm #S e rvi ce# Ag ree Constru me c>on#In nt# suranc e# GSPA# FEE s#& OEA# # t# ance en m n su r nal#I ee gr e#A nc Op L on PCOA# Put#C a OMA# Power#Purchase#Agreement# OIAs# LTSA# CIAs# PPA# ra>o Op e E OP S# N O TI A R On the previous page, we illustrated the wheel of contractual agreements with the acronyms of the individual contracts. In the chart below, we take this same wheel and reveal the identities of each of the counterparties to these agreements. Our public sector counterparties are highlighted in green; our private sector counterparties are highlighted in blue; and the piebald Gas Supply Agreement reflects the fact that Azura has two counterparties on this agreement: (Seplat, private sector) and NPDC (public sector). NBET% bs Ag re em en t ly% pp o t% en m ree g n %A ment% e e r g A % ntary ppleme Grid%Con necHon%A greemen Anc t% illa ry%S erv ice s%A gre em ent % Ho n %E i on % Ho n % ica 15 a ccup Debt%&% Equity% TCN% nt me ee gr %A %O e%of l %S ns xte ficat Te ch n aH ort NGC% ta CerH er vic es %A Turn gr key% ee Co n m stru en cHon t% %C o n trac t% Su Siemens% &%JBN% %S u s Ga GTA%Su Finance% Aldwych% % Agre eme nt% n sp a r %T ement% e r g %A r e %Engine Owner’s % ent m ree g A s% ice v r t%Se m Mg APHL% Ga s na te PB% Power% Seplat% &% NPDC% Ho n % ain AON%&% SCIB% g%T erm %S e rvi ce% Ag ree Constru me cHon%In nt% suranc e% l l %Op %M L on Put%C a s%& Siemens% % t% ance en m n su r nal%I ee gr e%A nc Op raHo Op e PIC% Group% MoF%&% NBET% Power%Purchase%Agreement% AON%&% SCIB% EDSG% TCN% NGC% TCN% The timeline chart below shows the (first) date of execution of each of these project agreements with the exception of the Certificate of Occupancy (registered on 9 June 2012) and the Power Purchase Agreement (first signed on 22 April 2013). These first two documents can be thought of as the “parent” documents for everything else that followed. For without the land on which to build the power plant and an off-take agreement from a credible customer, it is nigh impossible for a developer to conclude any of the other project agreements. In the sections that follow, we will take a closer look at the various steps (and volume of work) involved in negotiating each individual agreement. After the C of O and the PPA: The Execution Dates of the other Project Documents Ancillary Services Agreement 24 Jun 2014 Grid Connection Agreement 24 Jun 2014 GSPA Addendum Agreement 1 Dec 2014 Long Term Service Agreement 2 Jul 2014 Gas Supply Agreement 14 Apr 2014 Owner’s Engineer Agreement 4 July 2014 EPC Contract 30 Apr 2014 Loan Agreements 25 Nov 2014 GTA Supplemental Agreement 22 July 2014 1 Jul 2014 1 Sep 2014 Management Services Agreement 23 Jan 2015 Put Call Option Agreement 22 Oct 2014 Gas Transportation Agreement 22 July 2014 O&M Agreement 5 May 2014 1 May 2014 PPA Addendum Agreement 1 Dec 2014 Technical Services Agreement 29 Jan 2015 Substation Extension Agreement 3 Dec 2014 1 Nov 2014 16 1 Jan 2015 Construction Insurance Cover 26 Feb 2015 1 Mar 2015 1 May 2015 SECTION 1 LAND ACQUISITION The Azura-Edo IPP is recognised to be of public interest and therefore the project’s land acquisition process was led by the Edo State Government (“EDSG”). However, in tandem with the EDSG-led land acquisition process, Azura implemented an integrated stakeholder engagement process to understand and adequately reflect upon the potential impacts (in terms of the environmental and social issues) associated with land acquisition and resettlement. Under the guidance of the World Bank, Azura’s daily interaction with the local communities was then used to develop a Compensation Plan and a Resettlement Action Plan (“RAP”). The land acquired by the Azura facility was previously owned by the inhabitants of three different communities (Orior-Osemwende, Ihovbor-Evboeka and Idunmwowina-Urho-Nisen) and the number of individuals with a purported claim to compensation was just over 1,000 persons. Not surprisingly, the process of enumerating and assessing the value of each individual claim proved to be extremely time consuming and labour intensive. The importance and sensitivity of the exercise (and the need to insure that it was carried out to World Bank and IFC standards) necessitated the employment of three different sets of environmental experts, namely: the ERM Group; Environmental Accord; and Adamu Kasimu & Associates. It is worth noting that we had to commence the land acquisition process (in late 2010) before we had agreed any of the key project documents including the Power Purchase Agreement (“PPA”). In the conventional development cycle (at least in mature markets) this approach would be seen as “the wrong way round” since the developer would normally seek to execute the PPA and other key project documents before the land was acquired or at least have an option on acquiring the land subject to the execution of other project documents. However, in Azura’s case, we had to take that risk up front in order to “get a seat at the negotiating table” with key counterparties such as our off-taker and our gas supplier. 17 Land Acquisition & Compensation - the Key Protagonists PURCHASER VENDOR LENDERS Azura Edo State Government The 5 Lead Arrangers World Bank Group (RAP Adviser) Local Communities Clifford Chance (Lenders’s Counsel) Trinity & Templars (Legal Counsel) Individual Land Owners Olaniwun Ajayi (Lenders’ Counsel) ERM (E&S Adviser) Royal Haskoning (Lenders’ E&S Adviser) Environmental Accord (E&S Adviser) A. Kasimu & Associates (Land Valuer) Land Acquisition Timeline - Charting the Major Milestones 1st Draft of EIA Scoping Study Submitted to FMEnv Dec 2010 EDSG Notice of Revocation Jun 2011 Initial World Bank Feedback Jul 2011 Census and Asset Inventory 8-20 Sep 2011 Application for C of O Feb 2012 Disclosure of RAP in World Bank's Info Shop Mar 2012 World Bank Approval of RAP Feb 2012 MOU with EDSG Nov 2010 2011 Enumeration Survey 22-29 Aug 2011 2012 Sign Off by Each Claimant Mar-Apr 2013 C of O Awarded Jun 2012 Second Set of Payments by Azura 26-30 May 2014 First Set of Payments by Azura 11-21 Nov 2013 2013 2014 18 First Set of Payments by EDSG Nov 2014 - Feb 2015 2015 2016 SECTION 2 THE POWER PURCHASE AGREEMENT The first formal engagement between NBET and Azura began on 29 November 2011 when NBET sent to Azura (along with several other prospective IPPs) a draft Power Purchase Agreement (“PPA”) for New Build Independent Power Projects. Subsequent to Azura’s initial review of this draft PPA, the first meeting between the parties was held in Abuja a day later (on 30 November 2011). Present at this initial meeting were NBET’s counsel (Hunton & Williams and G. Elias & Co). Over the course of the subsequent three years, the parties held successive rounds of negotiations. These took place via: face-t0-face “round table” sessions; conference calls; and the iterative exchange of (literally) hundreds of red-lined drafts of each successive draft of the Power Purchase. On 22 April 2013, a landmark day in the history of Nigeria’s power sector, the parties signed the country’s first PPA between NBET and a project-financed IPP. But it wasn’t until 1 December 2014 before the final set of schedules to the PPA were concluded and the PPA Addendum Agreement was signed. PPA Timeline - Charting the Dates of the Major Face-to-Face Negotiation Sessions Session 3 Abuja 28 Feb - 1 Mar 2012 Session 7 Abuja 10 Sep - 12 Sep 2012 Session 1 Abuja 29 Nov 2011 Session 13 Abuja 22 Apr - 2 May 2014 Session 8 Abuja 19 Sep 2012 Session 4 Abuja 21 Mar 2012 Session 5 Abuja 20 May 2012 Session 6 Abuja 2 Jul 2012 Session 2 Abuja 27 Feb 2012 1 Jul 2012 Session 14 Abuja 30 Jun - 31 July 2014 Session 10 Abuja 19 Feb - 21 Feb 2013 Session 11 Washington DC 3 Apr - 14 Apr 2013 Session 15 Abuja 10 Jul - 11 July 2014 Session 16 Abuja 12 Nov - 14 Nov 2014 Execution of PPA 22 Apr 2013 Session 9 Abuja 14 Nov - 15 Nov 2012 1 Apr 2013 Session 12 Washington DC 12 Nov - 16 Nov 2013 1 Jan 2014 19 1 Oct 2014 Execution of PPA Addendum 1 Dec 2014 1 Jul 2015 PPA Negotiations - the Key Protagonists POWER PURCHASER POWER PRODUCER LENDERS NBET Azura The 5 Lead Arrangers Hunton & Williams (Legal Counsel) Trinity (Legal Counsel) Clifford Chance (Lenders’ Counsel) G. Elias & Co (Local Counsel) Templars (Legal Counsel) Olaniwun Ajayi (Lenders’ Counsel) Nexant (Financial & Legal Advisers) Fieldstone (Financial Advisors) Lummus (Lenders’ Technical Adviser) World Bank Group (Adviser to all Parties) World Bank Group (Adviser to all Parties) World Bank Group (Adviser to all Parties) The chart below provides a partial measure of the flow of email traffic between Azura and NBET between 2011 and 2014. No. of emails to/from NBET and Azura’s Senior Management 1,500 No. of emails 1,200 900 600 300 0 2011 2012 2013 2014 2015 What is particularly interesting about this chart is that it shows how the engagement between NBET and Azura more than doubled in 2014 (the year after the PPA was first executed). At first sight, this might seem counterintuitive. Indeed, the natural presumption for an outside observer would be to assume that most of the hard work was over by the time the first draft of the PPA was signed in April 2013. The reality, however, was very different and it is instructive to examine the reasons why. The first reason has already been alluded to, viz. the fact that the schedules to the PPA still needed to be negotiated. And the process for so doing was highly time-consuming, not least because the 20 negotiations over the tariff schedule and the various technical schedules required both sides of the negotiating table to undertake a tremendous amount of detailed (and iterative) data analysis. The second reason derives from the close intersection between the PPA and the PCOA and the fact that NBET took the lead (from the Government’s side) in negotiating the PCOA. As will be illustrated in the next chapter, the negotiation of the PCOA - which was finally signed in October 2014 - proved to be just as challenging as the negotiation of the PPA. 21 SECTION 3 THE PUT CALL OPTION AGREEMENT The need for credit enhancement by the Sovereign Government (to backstop the payment obligations of NBET) was linked to the recognition that it might take several years before NBET could demonstrate, by reference to a track record of sufficient longevity, that it had the capacity to meet its payment obligations in a timely and reliable fashion. Without such credit enhancement, it is simply not possible to raise the capital required to finance a project of this kind. The initial round of discussions suggested that this backstop was likely to take the form of a Federal Government Letter of Support (“LoS”) akin to the instruments used by a number of other Sub-Saharan countries to help catalyse project-finance IPPs. However, by the time the first draft of the PPA was executed in April 2013, the Federal Government counterparties had opted for a different structure which became known as the Put Call Option Agreement (“PCOA”). As for the parties responsible for the negotiation of the PCOA, they comprised all the institutions responsible for the negotiation of the PPA. But the universe of protagonists whose views and interests were factored into the PCOA was expanded to include the Ministry of Finance (representing the FGN); the Office of the Attorney General (Legal Counsel to the Ministry of Finance); the Ministry of Power; and the Nigerian National Petroleum Corporation (which provided a Parent Company Guarantee to the Ministry of Finance and NBET to help mitigate their exposure under the PCOA in the event of a failure by the Nigerian Gas Company to transport gas to the project). PCOA Negotiations - the Key Protagonists POWER PURCHASER FGN GUARANTOR POWER PRODUCER LENDERS NBET Ministry of Finance Azura The 5 Lead Arrangers Hunton & Williams Ministry of Power Trinity Clifford Chance G. Elias & Co Office of the Attorney General Templars Olaniwun Ajayi Nexant NNPC Fieldstone Lummus World Bank Group World Bank Group World Bank Group World Bank Group 22 No. of emails to/from Azura’s Senior Management with an LoS or PCOA Heading 500 No. of emails 400 300 200 100 0 2012 2013 2014 LoS 2015 PCOA PCOA Timeline - Charting the Major Milestones First Draft of LoS 30 July 2012 Second Draft of LoS 9 Oct 2013 Signed PCOA Term Sheet 23 Apr 2013 1 Jan 2013 Final Draft of PCOA Agreed 10 Oct 2014 Initial Draft of Full Form PCOA 17 Jun 2013 Third Draft of LoS 13 Nov 2012 1 Jul 2012 First Agreed Draft of PCOA 2 May 2014 Multiple Iterations of PCOA Jul 2013 to Apr 2014 1 Jul 2013 1 Jan 2014 23 1 Jul 2014 PCOA Executed 22 Oct 2014 1 Jan 2015 1 Jul 2015 SECTION 4 THE GAS SALES & PURCHASE AGREEMENT The bankability of any project-financed gas-fired IPP is critically dependent on the negotiation of a long-term Gas Sales & Purchase Agreement (“GSPA”) with a credit-worthy gas supplier on terms that are acceptable (and recognisable) to the providers of non-recourse debt. In Azura’s case, the journey towards a bankable GSPA required the expenditure of an extraordinary amount of time, capital and patience. Indeed, it is fair to say that the smooth linear path depicted below bears little correlation to the sturm und drang involved in: the multiple rounds of face-to-face negotiations; the iterative exchange of redlined documents; and the receipt of the necessary approvals from NBET; NERC; NPDC; and Azura’s lenders. By the time the GSPA between Azura and Seplat Petroleum Development Company PLC (“Seplat”) was finally executed in April 2014, most of the key protagonists felt as if they had just completed an ironman triathlon. GSPA Timeline - Charting the Major Milestones Draft GSPA disclosed to NBET, NERC and World Bank Jan 2013 Full Form GSPA submitted to Seplat 15 May 2013 Multiple Iterations of GSPA May 2013 to Feb 2013 Letter of Intent secured Dec 2010 Gas Suppy Due Diligence Jan 2011 to Jun 2012 2011 GSPA Initialed Feb 2013 GSPA Term Sheet agreed Jun 2012 2012 Seplat Due Diligence on Azura Feb 2013 2013 GSPA Executed Apr 2014 2014 24 Final Approval of Gas Tariff by NERC Nov 2014 GSPA Addendun Executed Dec 2014 2015 2016 GSPA Negotiations - the Key Protagonists GAS PURCHASER GAS SUPPLIER LENDERS Azura Seplat The 5 Lead Arrangers NBET (Approval i.r.o. Risk Allocation) NPDC (Field Partner) Clifford Chance (Lenders’s Counsel) NERC (Approval i.r.o. Gas Pricing) Seven Energy (NPDC’s Service Partner) Olaniwun Ajayi (Lenders’ Counsel) Trinity & Templars (Legal Counsel) G. Elias & Co (Legal Counsel) Lummus (Lenders’ Technical Adviser) No. of GSPA related emails to/from Azura’s Senior Management 700 No. of emails 560 420 280 140 0 2010 2011 2012 2013 Seven Energy 2014 2015 Seplat 25 SECTION 5 THE GAS TRANSPORTATION AGREEMENT The site of the Azura-Edo IPP is located about 50km northwest of the Oben Gas Plant (the source of the gas that will be used to fire Azura’s turbines) and the pipeline that connects the Oben Gas Plant to the Azura-Edo IPP is owned and operated by the Nigerian Gas Company (“NGC”). Hence on 20 May 2012, NGC supplied Azura with a draft Gas Transportation Agreement (“GTA”) and began the two years of negotiations that culminated in the execution of the GTA on 22 July 2014. An ancillary document called the GTA Supplemental Agreement (that governs the construction of the 800m spur line between the ELPS and the Azura facility and the gas metering facility) was also signed on 22 July 2014. GTA Timeline - Charting the Dates of the Major Face-to-Face Negotiation Sessions Session 4 30-31 Jan 2014 Session 5 12 Mar 2014 Session 6 27 Mar 2014 Session 7 14-15 Apr 2014 Session 8 16 May 2014 Session 9 30 May 2014 Session 10 12-13 Jun 2014 Session 11 26 Jun 2014 Session 2 14 Aug 2013 Session 1 21 May 2012 1 Oct 2012 Session 12 9 Jul 2014 Session 3 4-5 Nov 2013 1 Jul 2013 1 Apr 2014 26 Execution of GTA & Supplemental Agreement 22 Jul 2014 1 Jan 2015 1 Oct 2015 GTA Negotiations - the Key Protagonists GAS SHIPPER GAS TRANSPORTER LENDERS Azura Nigerian Gas Company The 5 Lead Arrangers NBET (Approval i.r.o. Risk Allocation) NNPC (Parent Company) Clifford Chance (Lenders’s Counsel) NERC (Approval i.r.o. GTA Pricing & Risk) Department of Petroleum Resources Olaniwun Ajayi (Lenders’ Counsel) Lummus (Lenders’ Technical Adviser) Trinity & Templars (Legal Counsel) Siemens (EPC Contractor) As can be seen from the Timeline Chart on the preceding page, after the first meeting between NGC and Azura in May 2012, the parties agreed that any further face-to-face discussions on the GTA should take place after Azura had made further progress in its GSPA negotiations such that NGC could be supplied with precise details of the upstream gas supplier(s) and the likely interconnection points with the Escravos Lagos Pipeline System. This watershed was reached in August 2013 whereupon the parties commenced a series of intensive negotiations that involved monthly meetings, numerous conference calls and the iterative exchange of multiple redlined drafts of the GTA and the Supplemental Agreement. No. of GTA related emails to/from Azura’s Senior Management 300 No. of emails 240 180 120 60 0 2012 2013 2014 27 2015 SECTION 6 THE GRID CONNECTION AGREEMENT The site of the Azura-Edo IPP is located directly adjacent to the Benin North Sub-Station which makes the physical evacuation of power on to the Grid far easier than is the case with projects that are remote from the nearest high voltage interconnection point. However, the contractual arrangements governing the relationship between Azura and the Transmission Company of Nigeria (“TCN”) still required extensive negotiations (not least because these documents were being negotiated de novo and all parties were conscious that they would form the template for other IPPs). As shown in the chart below, the entire process took nearly 4 years from start to finish. Will this be the same for other IPPs in Nigeria? Certainly not. The contracts between Azura and TCN are highly replicable. Nevertheless, it would still be prudent for other IPPs to plan on a 24 month end-to-end cycle (i.e. from the point where they commence their evacuation studies to the point where they have agreed all the design drawings with their EPC Contractor and have executed the Grid Documents with TCN). Grid Connection Timeline - Charting the Major Milestones Multiple Iterations of GCA May 2013 - Jun 2014 Kick off meeting with TCN 17 Feb 2011 Design Drawings Jul 2011 - May 2013 Evacuation Study Feb-July 2011 Cooperation Agreement 18 Mar 2013 Provisional Connection Approval 12 Jul 2011 2011 2012 ASA Executed 24 Jun 2014 Application for GCA 3 May 2013 2013 2014 28 GCA Executed 24 Jun 2014 TLSEA Executed 3 Dec 2014 2015 Grid Connection Negotiations - the Key Protagonists POWER PRODUCER POWER TRANSMITTER LENDERS Azura Transmission Company of Nigeria The 5 Lead Arrangers NBET (Approval i.r.o. Risk Allocation) NIAF (Legal Counsel) Clifford Chance (Lenders’s Counsel) NERC (Approval i.r.o. Risk Allocation) Olaniwun Ajayi (Lenders’ Counsel) Trinity & Templars (Legal Counsel) Lummus (Lenders’ Technical Adviser) Jiyoda Engineering (Technical Adviser) Parsons Brinckerhoff (Technical Adviser) Siemens (EPC Contractor) No. of GCA related emails to/from Azura’s Senior Management 600 No. of emails 480 360 240 120 0 2011 2012 2013 29 2014 2015 SECTION 7 THE EPC CONTRACT & THE LONG TERM SERVICE AGREEMENT The engineering, procurement and construction (“EPC”) of the Azura-Edo IPP is being carried out by a consortium composed of Siemens AG, Siemens Nigeria Ltd and Julius Berger Nigeria PLC. Siemens is also the manufacturer of the heavy equipment used in the plant and has contracted to service this equipment under a Long Term Service Agreement (“LTSA”). Ex post, that all sounds very neat, simple and effortless. In reality, however, both the tendering process and the subsequent contract negotiations proved to be long and grueling affairs. Indeed, it is fair to say that, ex ante, neither Azura not its counterparties could have anticipated the full extent of the rigors that would be imposed upon them by the interlocking constraints of: international competitive bidding; World Bank requirements; NBET requirements; and lender requirements. After the initial front end engineering design (“FEED”) studies had been completed, the general procurement notice was issued in October 2011 and in late November of the same year, 21 prequalified bidders received the formal invitation to bid (together with all the supporting documentation). A total of 17 firms pre-qualified to receive the invitation to bid, from countries including the following: USA, France, Germany, Italy, Greece, South Africa, Egypt, Israel, Saudi Arabia, Kuwait, India, China, Korea, and Japan. These firms were required to tender for the provision of fully wrapped turnkey EPC and long term maintenance services for the Project. More than a year later (after the completion of multiple bidding rounds), a preferred bidder was finally appointed for both the EPC Contract and the LTSA. And the workload increased still further from this point as the parties settled down for the long haul of contract negotiations which lasted for 18 months before concluding with the execution, respectively, of the EPC Contract in April 2014 and the LTSA in July 2014. EPC & LTSA Negotiations - the Key Protagonists EMPLOYER CONTRACTOR LENDERS Azura Siemens/JBN Consortium The 5 Lead Arrangers Parsons Brinckerhoff (Technical Adviser) Siemens AG Clifford Chance (Lenders’s Counsel) Trinity & Templars (Legal Counsel) Siemens Nigeria Ltd Olaniwun Ajayi (Lenders’ Counsel) ERM (E&S Adviser) Julius Berger Nigeria PLC Royal Haskoning (Lenders’ E&S Adviser) NBET (influencing Risk Allocation) 30 EPC & LTSA Timeline - Charting the Major Milestones Receipt of 1st Round EPC & LTSA Bids 23 Mar 2012 Preparation of Bid Documents Jul-Nov 2011 Receipt of 3rd Round EPC Bids 2 Nov 2012 General Procurement Notice 14 Oct 2011 Receipt of 3rd Round LTSA Bids 16 Nov 2012 Bidder Prequalification Oct-Nov 2011 FEED studies Dec 2010 - Jul 2011 1 Jul 2011 Invitation to Bid 21 Nov 2011 1 Jan 2012 Execution of EPC Contract 30 Apr 2014 Appointment of Preferred Bidder 24 Dec 2012 Receipt of 2nd Round EPC & LTSA Bids 8 Jun 2012 1 Jul 2012 1 Jan 2013 Contract Negotiations Jan 2013 - Jul 2014 1 Jul 2013 1 Jan 2014 Execution of LTSA Contract 2 Jul 2014 1 Jul 2014 No. of emails to/from Siemens and Azura’s Senior Management 900 No. of emails 720 540 360 180 0 2011 2012 2013 31 2014 2015 1 Jan 2015 SECTION 8 THE CONSTRUCTION MANAGEMENT AGREEMENTS Whilst the timely and cost-efficient construction of the Azura-Edo IPP are most visibly affected by the performance of the EPC Contractor, the oversight and interface functions performed by the project owners (and their nominated “Owner’s Engineer”) are equally “mission-critical”. Accordingly, the lead equity sponsor (Azura Power Holdings) and the sponsor with the greatest technical input into the project (Aldwych International) were selected by the other co-sponsors as the parties responsible for the construction management function. Their respective contractual obligations are set out in the Management Services Agreement and the Technical Services Agreement. Their broad oversight functions are complemented by the narrower (but more specialised) functions performed by Parsons Brinckerhoff (the Owner’s Engineer). Construction Management - the Key Protagonists OWNER CONSTRUCTION MANAGER LENDERS Azura APHL / Aldwych / PB Power The 5 Lead Arrangers Trinity & Templars (Legal Counsel) Trinity & Templars (Legal Counsel) Clifford Chance (Lenders’s Counsel) Olaniwun Ajayi (Lenders’ Counsel) Lummus (Lenders’ Technical Adviser) Construction Management Agreements - Charting the Major Milestones Receipt of Bids for Owner's Engineer 15 April 2014 Negotiation of Owner's Engineer Agreement Jun-Jul 2014 Selection of PB as Preferred Bidder for Owner's Engineer Jun 2014 RFP for Owner's Engineer 20 March 2014 1 May 2014 Negotiation of MSA Apr-Dec 2014 Execution of Owner's Engineer Agreement 4 Jul 2014 1 Jul 2014 1 Sep 2014 32 Execution of MSA 23 Jan 2015 Negotiation of TSA Apr-Dec 2014 1 Nov 2014 1 Jan 2015 Execution of TSA 29 Jan 2015 1 Mar 2015 SECTION 9 INSURANCE COVER The Project’s insurances are placed and maintained with onshore and offshore insurers and reinsurers in accordance with the requirements under local law and regulation. For example, the Nigerian insurance regulator, the National Insurance Commission (“NAICOM”) requires that the total amount of insurance is offered first to Nigerian insurers and only when the Nigerian market’s capacity has been exhausted is it permissible to reinsure off-shore. Hence a key milestone for the project was the date, in late November 2014, when NAICOM issued its “Approval in Principle” pursuant to which Azura proceeded to bind cover at the end of February 2015. Insurance Cover - the Key Protagonists OWNER INSURANCE BROKER LENDERS Azura AON & SCIB (Brokers) The 5 Lead Arrangers Trinity & Templars (Legal Counsel) NAICOM (Regulator) Clifford Chance (Lenders’s Counsel) Olaniwun Ajayi (Lenders’ Counsel) Indecs (Lenders’ Insurance Adviser) Insurance Cover - Charting the Major Milestones RFP to Insurance Brokers May 2012 Full Market Testing Nov 2014 Receipt of Bids from Insurance Brokers Jun 2012 Application for NAICOM Dispensation 14 Nov 2014 Appointment of AON as Lead Insurance Broker Jun 2012 Appointment of Indecs as Lenders' Insurance Adviser 13 Sep 2013 Engagement of SCIB as AON's Local Insurance Partner Jul 2012 May 2012 Sep 2012 Jan 2013 May 2013 Receipt of NAICOM Approval in Principle 24 Nov 2014 Local Market Soundings Nov 2013 Sep 2013 Jan 2014 33 May 2014 Purchase of Insurance Cover 26 Feb 2015 Sep 2014 Jan 2015 May 2015 Sep 2015 S E C T I O N 10 THE OPERATIONS & MAINTENANCE AGREEMENT For the appointment of its Operations & Maintenance (“O&M”) Contractor, Azura replicated the international competitive bidding process that it used for the selection of its EPC and LTSA provider. However, the number of bidding rounds was a little less punishing (just two rounds instead of three). Nevertheless, the whole process still took just over two years from the issuance of the call for Expressions of Interest in March 2012 to the eventual execution of the O&M Agreement with the PIC Group (Marubeni) in May 2014. O&M Negotiations - the Key Protagonists EMPLOYER CONTRACTOR LENDERS Azura PIC Group (Marubeni) The 5 Lead Arrangers Trinity & Templars (Legal Counsel) Clifford Chance (Lenders’s Counsel) NBET (influencing Risk Allocation) Olaniwun Ajayi (Lenders’ Counsel) Lummus (Lenders’ Technical Adviser) O&M Timeline - Charting the Major Milestones Call for EOIs from O&M Providers 22 Mar 2012 Prequalification of O&M Providers Mar-Apr 2012 Revised Invitation to Bid Sent Out May 2013 Analysis of Final O&M Bids Jun-Oct 2013 Receipt of O&M Bids 29 Jun 2012 Invitation to Bid Sent Out 24 Apr 2012 Apr 2012 Jul 2012 O&M Shortlist Selected Oct 2012 Oct 2012 Jan 2013 Appointment of PIC Group as Preferred Bidder Aug 2013 Apr 2013 Jul 2013 34 Oct 2013 Jan 2014 Apr 2014 Execution of O&M Agreement 5 May 2014 Jul 2014 Oct 2014 5 OBTAINING KEY PERMITS & APPROVALS The construction of any large scale power plant necessitates the receipt of a wide array of regulatory permits and approvals. These include: business permits and licences (of which the most important is, of course, a generation license); environmental permits; building permits; certificates of due process and compliance; reinsurance dispensations; foreign exchange approvals & dispensations; importation permits & duty waivers; tax registrations; and stamp duty receipts. 35 The chart below summarises the key “Project Permits and Approvals” that had to be obtained by the Azura-Edo IPP. Each of the acronyms shown below represents a different Nigerian Government Ministry or Agency. ' ,'Etc . en s e'L ic l'P ipe lin Oi I.I.O.' NAICOM' cha n ge' Insurance' 36 C un omm i.es ' ns en t NESREA' s' HAGF' s' in g' EDSG' FML&P' BPP' Due'Proce ss' or tga ge 'C o i n i on ld 'M Bu i Reinsurance'Approval' us'ap Vario NOTAP' 'E x e' ariffs se,'T Licen Gene ra act)' X'im p prov als'(w ith'F ' ns a. o en s i sp 'D F or eig n g'& AG’s 'Lega l 'Op ry' cto 'F a 'o f on ra. ' i st OUs eg ity'M mun Co m CBN' din f 'R SON' Bu il 'o rt. Ce NAFDAC' s' rmit e P ' t p or C'Im A D NAF ' i ts m er t' P r po I' m N SO ' its' t Perm ' S l ' a t n EIA nme o r i v u s'E n Vario No'Objec.on'to'PPA'&'PCOA' Import'Duty'Waivers' FX Importa.on' nt e m ate r. Ce ' & ' ate c fi l' ' FMEnv' a ent nm Wai vers ' ' rests 'Inte urity g' f'Sec on pin am 'S t ra . DPR' iro En v o n 'o '& uty' on ort'D ra. FMF' Imp i st eg NAPIMS' CU DA 're gis t .o n ' stra. x'R Ta AS Y NERC' Regi FIRS' NCS' ess' NIPC' CAC' Business'Permit' uri Sec Bus in n' c.o e f r e ty'P Previous experience has taught us that the provision of a set of timelines showing the milestone dates for each key permit/approval can produce dangerously soporific effects on the audience. Nevertheless, to give our readership a flavour of the work involved, the chart below illustrates the steps that had to be undertaken in respect of a single permit (viz. the Environmental & Social Impact Assessment and the corresponding approval and certification by the World Bank and the the Nigerian Federal Ministry of the Environment). Environmental & Social Impact Assessment: Charting the Major Milestone Submission of First Draft of RAP to World Bank 16 Dec 2011 Submission of Second Draft of ESIA to World Bank 25 Dec 2011 World Bank Approval of ESIA and Submission to ASPEN 5 Feb 2012 Submission of Second Draft of RAP to World Bank 8 Feb 2012 World Bank Approval of RAP and Submission to ASPEN 10 Feb 2012 Disclosure of ESIA to the Nigerian FMEnv 20 Feb 2012 Disclosure of ESIA in World Bank’s Information Shop 5 Mar 2012 Disclosure of RAP in World Bank’s Information Shop 6 Mar 2012 Newspaper Notice of ESIA Disclosure by the Nigerian FMEnv 16 Mar 2012 Nigerian FMEnv Panel Hearing (Attended by the World Bank) 3 Jul 2012 Submission of First Draft of ESIA to World Bank 10 Nov 2011 First World Bank Site Visit 17 June 2011 1 Jul 2011 1 Oct 2011 Second World Bank Site Visit 2 Feb 2012 1 Jan 2012 1 Apr 2012 End of 120 day World Bank ESIA Disclosure Period 13 July 2012 Panel Approval of ESIA by the Nigerian FMEnv 4 July 2012 1 Jul 2012 37 1 Oct 2012 1 Jan 2013 Formal FMEnv Approval of ESIA 27 Feb 2013 1 Apr 2013 1 Jul 2013 6 ATTRACTING & SECURING THE EQUITY CAPITAL Funding the development, construction and on-going operations of an IPP requires a substantial amount of capital. This is especially true in emerging markets where costs can be substantially higher than in more mature markets. The reasons for this include: the early stage of development of the sector (which means that things are often done for the first time leading to additional costs); the higher cost of doing business (driven in turn by the higher costs of logistics, security, skill sourcing, and the time required for the attainment of governmental permits and regulatory approvals); and higher funding costs (capital providers want higher returns for higher risk). 38 Moreover, it is very easy to underestimate the costs of developing a large scale power project because - as this guide hopefully shows - time is money. With the development cycle lasting longer than expected, costs quickly escalate. As shown in the graphs below, the original forecast date for financial close (March 2013) was overly optimistic (to put it mildly). In turn, this delay resulted in a five fold increase in the initial development budget. Index of Budgeted Development Costs for the Azura-Edo IPP 500 Index of Costs (Jul 12 = 100) 450 400 350 300 250 200 150 100 50 0 Jul 12 Dec 12 Jul 13 Dec 13 Jul 14 Dec 14 Dec 15 Forecast Date for Financial Close Days Delayed 1,000 750 500 250 0 Mar 13 Jun 13 Dec 13 Mar 14 Sep 14 Jan 15 May 15 Dec 15 For all these reasons and many more, it is critical that the developer attracts the right type of codevelopers and co-equity sponsors. Every investment institution has its own investment philosophy, its own (perceived and actual) “value-add”, its own perception of risk/reward, its own hold/exit strategy; and its own view of investment returns. As a result, developers must choose their equity partners very carefully. 39 For the Azura-Edo IPP, Amaya Capital (“Amaya”), the lead developer and sponsor, selected the following equity partners: • American Capital Energy and Infrastructure (“ACEI”) as its co-lead investor, with ACEI providing both financial and industry expertise to the transaction; • Aldwych International (“Aldwych”) as a co-developer and co-equity investor, with Aldwych’s primary value-add being its technical capabilities; • African Infrastructure Investment Managers (“AIIM”) as a co-developer and co-equity investor, with AIIM being the largest financial investor in the project; and • Asset & Resource Management (“ARM”) as a co-developer and co-equity investor, with ARM, a Nigerian-resident investment firm, providing additional value through its extensive local knowledge and experience. Finally, the Azura-Edo IPP would not have been possible without the strong and close cooperation of the Edo State Government (“EDSG”) which became a minority equity shareholder in APWAL in exchange for the land and support that was provided by the state government. As displayed in the timeline graph shown overleaf, each of these partners came into the project at different times. In contrast to the arrangement of the debt capital (see Chapter 7), the actual number of key contracts that had to be agreed to secure the equity capital were relatively few. The significant contracts were: • A Joint Development Agreement (“JDA”) that outlined the roles and responsibilities of the development partners; • A Development Cost Loan Agreement (“DCLA”) that outlined the financial terms of the JDA; and • The Shareholder Agreement and Subscription Agreement between the equity partners. However, the length of time it took to negotiate these contracts was not short. For example, there were 32 versions or mark-ups of the first JDA before it was signed, followed by a further 30 versions of the amended contract, taking it to a total of 62 versions from beginning to end. There were 24 versions of the original DCLA and another 18 versions of the final agreement, i.e. a total of 42 versions. Thus, over 100 versions of two documents (with a combined length of over 100 pages) were negotiated over a period of 16 months i.e. 10,000 pages of review and proof reading were required just to structure the development contract between the sponsors. 40 Raising the Equity Capital - the Key Protagonists LEAD SPONSORS CO-SPONSORS ADVISORS Amaya Aldwych Fieldstone ACEI AIIM Trinity ARM Dentons EDSG Norton Rose Chadbourne & Parke Equity Timeline - Charting the Major Milestones Project Implementation Agreement signed between APWAL and EDSG 28 Oct 2011 DCLA signed between APHL, AEL, APWAL & AIIM 24 Apr 2012 Letter of Extension re JDA between APHL, AEL, APWAL, AIIM & Aldwych 28 Jun 2012 NDA signed between APHL and ACEI 29 Jun 2013 Amended DCLA signed between APWAL, AIIM, Aldwych & ARM 21 Aug 2013 NDA signed between Amaya and Aldwych 11 Jun 2010 NDA signed between APWAL and AIIM 4 Jul 2011 NDA signed between APWAL and ARM 18 Nov 2011 MOU signed between Amaya and Aldwych 29 Jun 2010 2012 Shareholder Agreement signed between Amaya Capital, ACEI & APHL 6 Nov 2013 JDA signed between APHL, AEL, APWAL & AIIM 24 Apr 2012 MOU signed between APWAL and Aldwych 21 Jul 2011 2011 Amended JDA signed between APWAL, AIIM, Aldwych & ARM 21 Aug 2013 2013 Subscription Agreement signed between AEL, APWAL & EDSG 18 Jun 2014 Letter of Services from Aldwych 24 May 2013 2014 41 Subscription and Shareholder Agreement between AEL, APHL, AIIM, Aldwych & ARM 25 Nov 2014 2015 2016 2017 7 ATTRACTING & ARRANGING THE DEBT CAPITAL Throughout the course of the development of the Azura-Edo IPP, the single most over-used word (other than “deadline”, “redline”, “we’ll get there” and “no wahallah”) was “bankability”. Every project agreement had to be negotiated with one eye on the requirements of the lending banks. With more than 70% of the total capital costs being funded by debt rather than equity, the equity sponsors could never escape the age-old adage that “he who pays the piper calls the tune”. 42 The chart below shows the identities of the 15 banks that provided the debt financing (both senior and mezzanine) for the Azura-Edo IPP. SCB' k' I)' Prop arco '(Fre nch'D 'D F nk' t'Ba erch an (In a rn e t a on I) DF ' tch' u D ( O' ' DFI) First'City'Monument'Bank' CD ' FI) (D ol ' ' FI)' Stanb FI) FCMB' ' CDC' FI) ic'IBTC ' 'Po eb t 'D h 'D n 'D 3 o n al ' D FMFM' 43 Bri 3s a rm Ge G'( Interna IBTC' C '( DE FMFM'( ICF FMO' FM FI)' k' n a 'B KfW ICF' 3 ' IFC OPIC'(US'DFI)' KFW' IFC' l' d 'M s'B an h edis (S w OPIC' n d' Sie me n Ran dfu Swe SB' PRO' RMB' Standard'Chartered'Bank' SWED' DEG' The chart below depicts the full range of loan agreements and the associated ancillary finance agreements and security agreements. These agreements comprise those entered into between Azura and the Lenders and those which are of a solely (or largely) inter-lender nature. y% urit c e S nts me e e Agr % IBLA% %A gr ee S u b or m dinaD en on%Ag reeme t% nt% on pe ra D oo im s%C Cl a %Ag ree me nt% GA %C o ver ed% L oan 2% MI CTA% 44 %x%4 % s%x SUBA% n %A gre em ent s t en m ee gr s%A s% ement% Local%Loan%Agre nt ry %A gr ee m en t oa u co Ac CCA% An cil la ment% s%Agree n%Term SRA% 9% LCLA% Me zz%L oa Commo tenD e R % e S h ar ent% m e gre o n %A D L FI% n me e gre A % n x% ts % % Hedging%Agreement% DFLA% ts en em gre n %A % ree me nt % nts me or %Ag ocu erc red it ty%D Int L oa ri ecu 0%S x%1 ICA% HDGA% MGLA% IBRD%Covered%Loan%Agreement%% SCTY% ACTS% MZLA% SECTION 1 APPOINTING THE LEAD DEBT ARRANGERS & ADVISERS As shown below, there were five lead debt arrangers for the Azura-Edo IPP: Standard Chartered Bank (Global Lead Arranger); Rand Merchant Bank (Co-Lead Arranger for the commercial debt trance); IFC and FMO (Joint Lead Arrangers for the DFI debt tranche); and FCMB (Lead Arranger for the PAIF debt tranche). These five banks constituted what became known as the “Core Lender Group”. The banks, in turn, were advised by the following six advisory institutions: Clifford Chance and Olaniwun Ajayi (Lenders’ Legal Counsel); Lummus (Lenders’ Technical & Gas Adviser); Royal Haskoning (Lenders’ E&S Adviser); Indecs (Lenders’ Insurance Adviser); and Allen & Overy (Counsel to the subset of banks providing Mezzanine debt financing). The timeline chart below shows the dates when each of the above was formally mandated to start work on the Azura project. Clifford Chance: Appointed Lenders' Counsel Jan 2013 FMO: Mandated Joint DFI Lead Arranger Apr 2013 IFC: Mandated Joint DFI Lead Arranger Apr 2013 FCMB: Mandated PAIF Lead Arranger Apr 2013 Lummus: Appointed Lenders' Technical Adviser Jun 2013 RMB: Mandated Co-Lead Arranger Jun 2013 Olaniwun Ajayi: Appointed Lenders' Counsel July 2013 Indecs: Appointed Lenders' Insurance Advisers Sep 2013 SCB: Mandated Global Lead Arranger Feb 2012 SCB: Receipt of Letter of Intent Dec 2010 Development of PIM & Financial Model Jul 2012 SCB: Ongoing Discussions Jul 2011 2011 2012 Royal Haskoning: Appointed Lenders' ESIA Adviser Sep 2013 Release of Debt PIM & RFP Dec 2012 2013 Allen & Overy: Appointed Counsel to Mezz Lenders Feb 2014 2014 45 2015 SECTION 2 NEGOTIATING LOAN AGREEMENTS & ANCILLARY DOCUMENTS The timeline chart below shows the execution dates of all the loan agreements (coloured black) and the bulk of the security documents (coloured blue) as at May 2015. Borrower Share Charge 25 Nov 2014 CDC Loan Agreement 25 Nov 2014 DEG Loan Agreement 25 Nov 2014 EAIF Mezzanine Loan Agreement 25 Nov 2014 EAIF Senior Loan Agreement 25 Nov 2014 FMO Loan Agreement 25 Nov 2014 IBRD Covered Loan Agreement 25 Nov 2014 ICF Loan Agreement 25 Nov 2014 IFC Mezzanine Loan Agreement 25 Nov 2014 IFC Senior Loan Agreement 25 Nov 2014 Local Loan Agreement 25 Nov 2014 MIGA Covered Loan Agreement 25 Nov 2014 OPIC Mezzanine Loan Agreement 25 Nov 2014 OPIC Senior Loan Agreement 25 Nov 2014 Onshore Deed of PCOA Assignment 25 Nov 2014 Onshore Security Deed 25 Nov 2014 Onshore Trust Deed 25 Nov 2014 Proparco Mezzanine Loan Agreement 25 Nov 2014 Proparco Senior Loan Agreement 25 Nov 2014 Swedfund Loan Agreement 25 Nov 2014 Borrower Offshore Assignment Agreement 3 Mar 2015 Common Terms Agreement 27 Nov 2014 Offshore Security Trust Deed 26 Jan 2015 46 Offshore Bank Account Security Agreement 3 Mar 2015 However, as we entered the second half of 2015, there were still a number of outstanding security documents that needed to be executed, together with a clutch of ancillary finance documents. These documents are shown in the table below. ANCILLARY DOCS EXECUTED IN LATE 2015 SECURITY DOCS EXECUTED IN LATE 2015 Onshore Accounts Agreement Offshore Share Pledge Agreement Offshore Accounts Agreement Offshore Subordinated Loan Assignment Subordination Agreement Share Retention Agreement Claims Co-Operation Agreement IFC, RMB & SCB ISDAS In the run-up to Financial Close, we also had to revivify all the loan agreements (which we had previously signed in November 2014) through the execution of an Omnibus Amendment and Restatement Agreement and an Amended and Restated Common Terms Agreement. 47 8 NEGOTIATING THE DIRECT AGREEMENTS “You cannot be serious?!” The tennis aficionados amongst you will recognise this as John McEnroe’s signature catchphrase. It also neatly captures the expressions on the faces of some of Azura’s counterparts when they were informed of the need to enter into a separate agreement, not with Azura itself but with Azura’s lenders. Why, for example, should NGC (the gas transporter) having spent thousands of hours negotiating the Gas Transportation Agreement have to enter into a new agreement with Azura’s finance parties. Surely these finance parties should sit “behind the veil” of the project company? 48 The question above is not an unreasonable one. It is important to remember, however, that the key words in the phrase “non recourse project finance” are the first two. For when the banks have no recourse to the balance sheets of the equity sponsors, it is critically important that they have the right (in respect of all the key project agreements) to “step into” the shoes of the sponsors. Or, to put it another way, the banks need to know that the project agreements are not going to fall away at short notice just because of the non-performance of the project sponsors (much as all the parties sincerely wish that such an event never transpires) and that whenever an agreement is jeopardised, they (the banks) will have sufficient time to attempt a cure. Hence the key elements in most of the direct agreements signed between the banks and Azura’s project counterparties are as follows: Suspension of Rights: The counterparty agrees not to terminate or suspend performance for a certain period of time from the date of the notice. Step-In: The security agent may nominate a third party to “step into the shoes of” Azura under the project agreement to perform the obligations of Azura and cure the relevant default . If the default is cured, Azura steps back in. Transfer to Third party: Alternatively, the security agent may transfer the project agreement to a third party (to be approved by the counterparty) who will take on the obligations of Azura permanently. Step Out: The security agent and the step-in party may step-out during an agreed period if the default is not cured or if no transfer to a third party can be completed. It will also step out if the default is cured. No Amendments and Payment Direct to the Security Agent: The counterparty agrees not to amend the project agreement without the security agent’s consent and to make any payments due under the project agreement (including termination compensation) to the security agent directly. 49 The chart below shows the full suite of Direct Agreements that had to be negotiated between Azura’s lenders and its key project counterparties. PPA#Direct#Agreement# PPA#DA# # ire ct# Ag re em en t en m ee gr #A ct ire A# D D A# GT t# GCA#Direct#Agreement# EPC#Direct#Agreement# OMA#DA# 50 t# en em re Ag ct# ire GSPA#DA# #D SA #D A P GS LT # t en m ee r g #A t c ire O&M#Direct#Agreement# GCA#DA# PCOA#DA# PC O GTA#DA# LTSA#DA# EPC#DA# 9 OBTAINING WORLD BANK MIGA & PRG COVER The establishment of a bulk purchaser (NBET) was a huge step forward for large-scale private sector investment in new power generating capacity in Nigeria and the government has been at pains to put in place a variety of measures to help strengthen NBET’s creditworthiness. It has done this in three different ways. It has allocated a substantial sum towards the capitalisation of NBET’s balance sheet. It has required each electricity distribution company to post a letter of credit worth three months’ of payments. And, in the case of the “front-runner” projects like the Azura-Edo IPP, the government has also worked with the World Bank to ensure that the standby letter of credit provided by NBET (to the power producer) is backed by a series of World Bank 51 Partial Risk Guarantees (“PRGs”) to be provided by the International Bank for Reconstruction and Development (“IBRD”). In Azura’s case, the political risk insurance cover provided by the IBRD is also complemented by the insurance cover provided by the Mulitlateral Investment Guarantee Agency (“MIGA”). A detailed description of the credit enhancement facilities provided to Azura by the IBRD can be found in the Project Appraisal Document published by the World Bank (Report Number 82664NG) which is available on the World Bank’s website. The MIGA website also provides detailed descriptions of the standard insurance products that it offers to prospective IPP developers. Nevertheless, while we are content to leave the interested reader to consult these publicly available documents, we have produced a simple “overview” slide that depicts the contractual nexus that binds all the parties viz. Azura; IBRD; MIGA; the Lenders; the Federal Government; NBET; and the bank (JP Morgan Chase) that issues the standby letter of credit. The same information is repeated, albeit in a less colourful form, in the table below. ro %P PRG % j. % t% m Ag uit y%G u t gm y%A % LC%Inde mnity%A gmt% DM%PRG% ara nte e% MIGA%Loan% Guarantee% SCB% it mn de Pro % C L GA %E q DM IBRD% % mt g j. % A MI %In AZURA% L C% AZURA% MIGA% DM LeCer%of%Credit% JPM% NBET% % %Agmt p o # o C R& t% m g C %A FGN% FGN% 52 %H GA I M %C o t s o u %Ap y r nt al% v o pr AGREEMENT COUNTERPARTY A COUNTERPARTY B Project Agreement (Debt Mobilisation) IBRD* Azura Partial Risk Guarantee (Debt Mobilisation) IBRD Standard Chartered (as Lenders’ Agent) Indemnity Agreement (Debt Mobilisation) IBRD Federal Government of Nigeria Project Agreement (Letter of Credit) IBRD Azura Partial Risk Guarantee (Letter of Credit) IBRD JPMorgan (LC Issuing Bank) Indemnity Agreement (Letter of Credit) IBRD Federal Government of Nigeria Cooperation Agreement IBRD NBET Letter of Credit JPMorgan (LC Issuing Bank) Azura Reimbursement & Credit Agreement JPMorgan (LC Issuing Bank) NBET MIGA Equity Guarantee MIGA Azura MIGA Loan Guarantee MIGA Standard Chartered (as Lenders’ Agent) MIGA Host Country Approval Federal Government of Nigeria MIGA * The World Bank’s legal counsel on all these agreements was Chadbourne & Parke. As for the level of engagement between the World Bank and Azura’s senior management, the chart below shows how this escalated between 2011 and 2014. No. of emails to/from the World Bank and Azura’s Senior Management 900 No. of emails 720 540 360 180 0 2011 2012 2013 53 2014 10 DEVELOPING KEY OPERATIONAL POLICIES & MANUALS Picture the scene: the project developers have spent five years working to put together all the elements that are required to finance the construction of their power plant; they are on the brink of issuing the Notice to Proceed to the EPC Contractor; and their attention begins to switch from “development” mode to “operational” mode. The shift in perspective is both refreshing and unsettling, in roughly equal measure. It’s refreshing and exciting because the project finally feels like it’s coming alive (in a “boots on ground” sense of the word). But this excitement is accompanied by a sobering dose of anxiety in the face of the multitude of operational policies and practices that need to be defined and and activated prior to the start of the construction works. 54 To take but one example, the various legal and compliance officers in Azura’s Lagos office were charged with the task of combing through each and every project agreement and finance document with a view to identifying (and dating) all of the project’s compliance and reporting obligations. And because many of these obligations are iterative (every month or every quarter or every year), the Compliance Calendar stretches twenty years into the future and contains thousands of different data entry points. Peer into the year 2021 and you can already see the different dates on which interest payments are due to various lenders and the dates on which we have to submit reports to the tax authorities, to NERC, to NBET, to the Inter Creditor Agent, to the World Bank and a whole suite of other project stakeholders. GOV) 5o oli n)P ) l s) tro Co n Int an cy) gm t)P l anc i al ) p rru S )M C g) a es) lici y)P o fet )S a h )& CBGT) dg et) OBGT) ) 55 ng )Bu ies ol i c s)P rce CMS) era 5 so u )Re HSE) n ma CSR) Op Hu ) licy Communica5ons)Policy) CS o R)P pli m o p Re ) e nc n or5 Construc5on)Budget) E&S)Ac5on)Plan) He alt ESAP) CRS) )F i n )Co E& ern al 5 An ESMP) FC) Governance)Policies) ABC) HR) Azura’s Compliance Reporting Obligations Reports Plans, Manuals & Budgets Lender Payments: Confirmations Contractor Payments: Confirmations Other Certifications and Attestations 0 150 300 450 600 No. of Deadlines between 2015 and 2038 56 11 ESCAPING THE MATRIX OF CONDITIONS PRECEDENT This chapter illustrates the numerous other boxes that needed to be ticked prior to the disbursement of the debt capital. The overwhelming majority of these “conditions precedent” (“CPs)” were of a strictly “tick box” nature i.e. they didn’t involve any commercial or political negotiations. But the sheer weight of paper that needed to be compiled chewed up an inordinate amount of back-office man hours (shared between the sponsors, the lenders, and their respective law firms) and the time and cost of this activity should not be underestimated! The chart below (where each small blue circle represents an individual CP) is intended to represent the nauseous mix of panic and despair that one first experiences upon wading through 57 the 214 page “CP Checklist” produced by the Lenders’ Counsel. Held hostage by the requirement to satisfy an endless stream of conditions precedent, how did the project developers ever manage to work their way free of this matrix? CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# C P# C P# C P# C P# C P# C P# C P# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# C P# C P# C P# C P# CP# CP# CP# CP# CP# CP# CP# CP# CP# C P# C P# C P# C P# C P# C P# CP# CP# CP# CP# C P# C P# CP# CP# CP# CP# C P# C P# CP# C P# C P# CP# CP# CP# C P# C P# CP# CP# CP# C P# CP# CP# CP# CP# C P# CP# CP# CP# C P# CP# CP# CP# CP# CP# CP# C C C C P# P# C P# C P# C CP# CP# CP# C P# C C C P# C C C C P# C P# C C C C C P# P# P# P# P# C C CP# CP# CP# CP# P# P# CP# CP# C P# P# C C P# P# P# P# C C C P# P# C C C C P# C P# C C C C P# C C P# CP# CP# C P# P# C C C P P P C C C C P# P# CP# CP# P P P# P# P# P# C P P C C P P C CP# CP# C P# P# C P# P# C C C C C P C C P# C P# C C P# CP# CP# C P P C C C C C C C C P# P# P# P CP# CP# P# P# C P P# C C C P P P P P P P C C C P# P C P# C C C C C CP# CP# P P C C C P# C P P C P P P# C CP# CP# C P# P# P# P# C P# C C C C C C C P C C P# P# P C C P CP# CP# C P P C C P P P P P P P C C C C C C P C C P# P# C C C C P P C C P P P P C C P# P# CP# CP# P# P P# P# C P P CP# CP# P# C P# C P C C C P P C C C C C P C C P# C P P C C CP# CP# C P P P C C P P# P# P# P# P C P# C P P# P C P# P# C C C P C C P C P C CP# CP# CP# CP# C P C C C P P# P C C C P C P# P C P# C P# C P# C P C P P# CP# CP# C C C P P C P# P# C C P P P P CP# CP# P# P# C C P# P# C C P C C P CP# CP# C C C C P# P# C C P C P P C P P C CP# CP# P# P# P# C P C P# C C C P# P# C C PC PC CP# C CP# P CP CP P P# P# C C C C CP# CP# P# C P# PC P CP PC P# P# C C P# P# CP# CP# C C P C P PC C P# P# C C CP# CP# CP P# C P# PC C C CP P P P P# P# C C PC C C CP# CP# P# P# C C P P CP# CP# P# C P# C C P# P# C C PC P P CP# CP# C C CP C C P# P# P P C C C C C C P# P# P P P# P# C C C C CP# CP# P P P# P# CP# CP# P P C C C C P# P# PC C C CP# CP# C C CP C C P# P P# P P# P# C C P P P PC P# P# C C C C C C C CP# CP# CP# P# P# C C P# P# P P CP# CP# CP# P P PC C C C C CP C C C C P# P# C C P# P# P# P# P PC P P P P P# P# C C C C C CP# CP# CP# C C C C C C CP# CP# CP# C C PC P# P# P P P# P# CP P P P# P# P# P# C C C C PC P C C C C C C C C P P C CP# CP# CP# CP# CP# CP# P P C C P# P# P# P# P# P# P# P# PC C C CP P P C C C C C C P P C C C C PC P P# P# C P# P# C C CP# CP# P# P# CP# CP# P P P# P# CP# CP# C C C C PC P P C C CP C C P# P# C C C C P P P# P# PC P C C P# P# CP# CP# C C C P P P# P# CP# CP# C C CP# CP# P P C C P# P# PC C C C C CP P# P# C C P P C C P# P# P P PC P# P# C C CP# CP# C C CP C C P# P# CP# CP# C C P P P# P# CP# CP# PC P P C C C C CP C C P# P# C C C C P# P# P# P# CP# CP# P P CP PC PC C C P# P# C C CP CP# CP# C C C C CP P# P# CP# CP# P# P# C C PC PC P P CP P# P# PC C C C C CP P# P# C C CP# CP# PC P# P# P P CP CP# CP# P C C C P# P# C C C P C C C C CP# CP# P C P# P# P# P# P C C P C P C C P P CP# CP# P# P# C C C C C P P C P C P# P# C C C C C P CP# CP# P C P P# P# C C P P C C P# P# P# P# C P P C C CP# CP# C C C P C C P C CP# CP# P# P# P C P C C P C C C P C P P# P# P C C P# P# CP# CP# C C C C C P P# P# C C P C C P P C P C C P P C P P# P# C C CP# CP# CP# CP# P# P# C P P# P# P C C C C C P P P C C C C P C C C C P P C C C C C C C P P C P P C P# P# CP# CP# P# C P P P P P P P C P C P# P# P# C P P C C C P# C P# CP# CP# C P P C C C C C CP# CP# P P P C C C C P# C P# C P P P# P# C C P# P# P# P# CP# CP# C P P C P P C C C C C C C P P C C P# C C C C C C P# CP# CP# C C P P P P P P P P P P# P# CP# CP# P# P# P# P# C C C P# C P C C C P# C P P C C CP# CP# C C P P# C P# C CP# CP# C P# C P# P C C C C C C C C C P P# P# P# P# P P P C C C P# P# C P# C P# CP# CP# P C C C P P P P P C CP# CP# P# C P# C C CP# CP# P# C C P# P# P# C P# P# C P# P# C C P# C C C P# P# C C C C C P# P# C CP# CP# C P# CP# CP# CP# CP# P# P# C C C P# P# P# P# C C P# P# C C P# C P# P# P# P# P# C P# C P# P# C C P# C P# C CP# CP# CP# CP# P# C P# C CP# CP# C P# P# C C C P# P# C P# C C C C P# C P# P# C P# C CP# CP# P# P# P# P# P# P# C CP# CP# P# C P# CP# CP# P# C P# C C P# C P# C C CP# CP# C C P# P# C C P# C P# C C CP# CP# P# P# P# CP# CP# P# CP# CP# C C P# P# P# P# P# C C CP# CP# P# P# CP# CP# C C CP# CP# C C P# P# C C C P# P# CP# CP# CP# CP# P# P# P# P# P# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# CP# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# C P# CP# CP# To understand how and why this escape was possible, the chart overleaf shows how this large mass of CPs was disaggregated into a less frightening (and more manageable) set of tick box aggregates. 58 Needless to say, all the contracts and permits that have been examined in the preceding chapters were in themselves “conditions precedent” to the project’s “full financial close”. However, on top of these “core CPs” (which we have already examined), there were numerous other “tick box CPs” that had to be satisfied. The largest individual category of “tick box CPs” comprised actions that had to be taken (or information that had to be provided) before the various Project Agreements could become fully effective. But the bulk of the“tick box CPs” comprised certifications, reports, and other forms of documentary evidence that needed to be provided to the Inter-Creditor Agent prior to the first disbursement of debt. Number of “Tick Box” CPs Project Agreement CPs Sponsors’ Constitutional Documents Bank Accounts to be Opened Legal Opinions from Counterparties Sponsors’ Financial Statements Reports by Lenders’ Advisers Additional MIGA CPs Additional IBRD CPs Disbursement Certifications Other CPs Prior to Debt Disbursement 0 15 59 30 45 60 12 THE FULL TALLY Over the course of the past six years, more than 600 people have worked on the Azura-Edo IPP. Some have worked longer and harder than others. But, in aggregate (as we saw in Chapter 2), more than 250 person years of work had already been expended on the project before the construction crew had even mobilised to site. As for where all this time was spent, the chart below illustrates the universe of documentation (by page weight) and helps explain why roughly 50% of the total time expended on the project was devoted to the financing negotiations. 60 Azura Agreements (Sized Relative to Total Page Length) Total Page Length of All Agreements: 6,927 Pages 61 The table below provides a comprehensive list of the key agreements that underpin the Azura transaction. For each agreement, it specifies the page length and the number of “red-lined” iterations (or, at least, those that we were aware of) that took place prior to its finalisation. DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL Political Risk Cover Documents PRG documents (Debt) Indemnity Agreement FGN and WB (IBRD) FGN provides a guarantee to the IBRD that in the event that WB has had to make payments to Azura because of the failure of NBET to make payments in a termination scenario, FGN will reimburse the WB on those loan obligations. 16 5 80 NBET Cooperation Agreement IBRD and NBET Outlines NBET obligations to IBRD in consideration of IBRD undertaking its obligations under the Guarantee Agreements and the IAs. 16 5 80 IBRD Partial Risk Guarantee Debt Agreement IBRD and SCB as agent to commercial banks Outlines the terms and conditions of the IBRD PRG Debt Agreement. Schedule 1 shows the guaranteed loan amounts covered and relevant fees. 74 10 740 IBRD Debt Project Agreement IBTD and Azura Sets out Azura’s obligations in consideration of IBRD undertakings under the IBRD PRG Debt Agreement. They include payment of fees to IBRD and obligations under the ABC and Environmental Plan. 52 10 520 IBRD Liquidity Indemnity Agreement FGN and WB (IBRD) FGN provides a guarantee to the IBRD that in the event that WB has had to make payments to Azura because of the failure of NBET to make its regular monthly payments for power, FGN will reimburse the WB on those liquidity obligations. 16 5 80 IBRD Partial Risk Guarantee Liquidity Agreement IBRD and JP Morgan (Issuing Bank for NBET) IBRD agrees to guarantee to JPM the repayment of the principal together with interest accrued on each Guaranteed Loan if not repaid when due in accordance with the Reimbursement and Credit Agreement. 57 10 570 IBRD Liquidity Project Agreement IBRD and Azura Sets out Azura’s obligations in consideration of IBRD undertakings under the IBRD PRG L/C Agreement. They include payment of fees to IBRD and obligations under the ABC and Environmental Plan. 46 10 460 Reimbursement and Credit Agreement NBET and JP Morgan (Issuing Bank for NBET) JPM shall make available the LC Facility to NBET. NBET shall repay the amounts drawn by Azura on the NBET LC in a default event and the NBET LC shall be reinstated by the value of the repaid amount. 43 10 430 NBET Standby Letter of Credit Azura and JP Morgan (Issuing Bank for NBET) JPMorgan issue of an irrevocable standby letter of credit to Azura in connection with certain payments which are not paid by NBET to Azura pursuant to the PPA. 68 10 680 MIGA Contract of Guarantee for NonShareholder Loans MIGA and SCB as facility agent of commercial banks Terms and conditions of guarantee from MIGA on loan from commercial banks. Guarantee coves Transfer Restriction; Expropriation; War and Civil Disturbance; and Breach of Contract. 64 10 640 MIGA Contract of Guarantee for Equity MIGA and Azura Terms and conditions of guarantee from MIGA on equity from Azura. Guarantee coves Transfer Restriction and Breach of Contract. 55 10 550 MIGA Claims Cooperation Agreement MIGA and DFI’s Outlines certain agreements and understandings with regard to MIGA and DFIs’ respective rights and interests in any award provided to Azura or the commercial banks. 35 10 350 MIGA Hedging Guarantee MIGA and Guarantee holder (SCB, RMB and IFC) Terms and conditions of MIGA’s cover on the hedging agreement between SCB, RMB and IFC as Hedging Banks and Azura 51 10 510 PRG documents (Liquidity) MIGA Documents 62 DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL Borrower Offshore Bank Account Security Agreement SCB as Offshore Security Trustee and Azura Assignment by Azura of all rights in respect of the Offshore Bank Accounts 19 5 95 Borrower Offshore Assignment Agreement SCB as Offshore Security Trustee and Azura Assignment by Azura of all rights in respect of the Contracts 21 5 105 Shareholder Share Pledge Shareholders, Azura and SCB as Offshore Security Trustee Pledge of the Shares in favour of the Security Trustee 52 5 260 Security Lien Agreement SCB as Offshore Security Trustee, Cornerstone as Insurer, and Azura A charge (in favour of the Offshore Security Trustee) over the proceeds of payment under the Reinsurance Policies 32 5 160 Offshore Subordinated Loan Assignment Agreement Shareholders, Azura and SCB as Offshore Security Trustee Pledge of the rights in relation to the Shareholder Subordinated Debt in favour of the Security Trustee 26 5 130 Offshore Security Trust Deed Azura, All lenders, SCB as Offshore Security Trustee, all Agents and all Hedging Banks Governs how the security is held in Trust and how the Offshore Security needs to behave upon Enforcement 102 5 510 Onshore Trust Deed Azura and all lenders Trust Deed for SCB, as onshore trustee, holding, inter alia, the benefit of the security on trust for the lenders 112 10 1120 Onshore Security Deed Azura and SCB as onshore security trustee SCB, as Onshore Security Trustee, holds the benefit of the rights conferred upon it in this Deed on trust for the lenders. 70 10 700 Onshore Deed of PCOA Assignment Azura and SCB as onshore security trustee SCB, as Onshore Security Trustee, holds the benefit of the rights conferred upon it in this Deed on trust for the lenders. 34 10 340 Borrower Share Charge Azura and SCB as onshore security trustee Relating to the Shares Held By AEL in Azura. SCB, as Onshore Security Trustee, holds the benefit of the rights conferred upon it in this Deed on trust for the lenders. 56 10 560 42 20 840 100 20 2000 Security Documents Offshore Security Docs Onshore Security Docs Other Finance Documents Subordination Agreement Azura, Security Trustees, Intercreditor Agent and the Junior Parties Subordination of the rights of the Junior parties beneath those of the Finance Parties Share Retention Agreement Azura, the Shareholders (at all levels) and SCB as Intercreditor Agent Restriction on the Shareholders with respect to their ability to dispose of the shares during the retention period Hedging Agreements (x3) Azura and the 3 Hedging Banks (SCB, RMB and IFC) Governs the amendments that are made to the ISDA Master Agreement 96 20 1920 Offshore Accounts Agreement Azura and SCB as Offshore Security Trustee, Offshore Account Bank and Intercreditor Agent Governs the management of the Offshore Accounts held by the Borrower 79 20 1580 Onshore Accounts Agreement Azura and SCB as Onshore Security Trustee, Onshore Account Bank and Intercreditor Agent Governs the management of the Onshore Accounts held by the Borrower 81 20 1620 Intercreditor Agreement All lenders, Security Trustees and Agents Governs how decision making is made by the lenders 30 20 600 63 DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL Equity Finance Documents Joint Development Agreement Azura and Co-sponsors Outlines the roles and responsibilities of each party during development 74 62 4588 Development Cost Loan Agreement Azura and Co-sponsors Outlines the terms and conditions of the development loans provided by the sponsors during development 24 42 1008 Shareholder and Subscription Agreement Azura and Equity Partners Outlines the terms and conditions of the agreement between the equity shareholders 166 20 3320 JDA Deed of Termination Azura and Co-sponsors Termination of JDA 14 5 70 Azura Shareholder Loan AEL and APWAL Terms and conditions of loan provided to APWAL 14 5 70 EDSG Subscription Agreement Azura and EDSG Subscription terms of equity provided to EDSG 14 5 70 DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL PCOA Direct Agreement Azura, FGN, NBET and SCB as Onshore Security Trustee and Intercreditor Agent Sets out the obligations of NBET and FGN towards the Onshore Security Trustee and Intercreditor Agent in respect of the PCOA 33 20 660 PPA Direct Agreement Azura, FGN, NBET and SCB as Onshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the PPA 27 20 540 EPC Direct Agreement Siemens AG, Siemens Limited, Julius Berger Nigeria PLC, Azura, SCB as Offshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the EPC Contract 29 20 580 O&M Direct Agreement PIC Group INC, Azura, SCB as Offshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the O&M Contract 21 20 420 LTSA Direct Agreement Siemens AG, Siemens Limited, Azura, SCB as Offshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the LTSA Contract 26 20 520 GCA Direct Agreement Azura, TCN and SCB as Onshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the GCA Contract 21 20 420 GTA Direct Agreement Azura, NGC and SCB as Onshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the GTA Contract 23 20 460 GSPA Direct Agreement Azura, NPDC, Seplat and SCB as Onshore Security Trustee and Intercreditor Agent Sets out the ability of the lenders to Step-in to the GSPA Contract 26 20 520 Direct Agreements 64 DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL Common Terms Agreement Azura and all the lenders Terms and conditions of the facilities that the Lenders are willing to provide those loans and other facilities upon. 508 25 12700 IBRD Covered Loan Agreement Azura and SCB as facility agent for SCB, RMB, KFW, Siemens Bank, Stanbic Terms and Conditions if different from the CTA are outlined in these agreements. Plus specific details for the individual loan agreements e.g. loan amount, notices, fees, etc. 48 20 960 MIGA Covered Loan Agreement Azura and SCB as agent for SCB, RMB, KFW, Siemens Bank, Stanbic As above 47 20 940 CDC loan Agreement Azura and CDC As above 13 10 130 DEG Loan Agreement Azura and DEG As above 15 10 150 EAIF Senior Loan Agreement Azura and EAIF As above 19 10 190 FMO Loan Agreement Azura and FMO As above 26 10 260 ICF Loan Agreement Azura and ICF As above 16 10 160 IFC Loan Agreement Azura and IFC As above 13 10 130 OPIC Senior Loan Agreement Azura and OPIC As above 19 10 190 Proparco Senior Loan Agreement Azura and Proparco As above 15 10 150 Swedfund Loan Agreement Azura and Swedfund As above 13 10 130 Local Loan Agreement Azura and FCMB As above 30 10 300 Proparco Mezzanine Loan Agreement Azura and Proparco As above 15 10 150 OPIC Mezzanine Loan Agreement Azura and OPIC As above 19 10 190 EAIF Mezzanine Loan Agreement Azura and EAIF As above 19 10 190 IFC Mezzanine Loan Agreement Azura and IFC As above 14 10 140 Loan Agreements 65 DOCUMENT COUNTERPARTIES PURPOSE PAGES ITERATIONS TOTAL Power Purchase Agreement Azura and NBET Outlines the terms and conditions of the purchase by NBET of available capacity of the net electrical output produced by Azura 193 40 7720 PPA Addendum Azura and NBET Supplement to PPA 138 25 3450 Put Call Option Agreement Azura, NBET and FGN Sets out the terms and conditions upon which the FGN can buy back the plant from Azura or when Azura can sell the plant to the FGN, in the event of an early termination. 74 20 1480 Gas Supply and Purchase Agreement Azura and Seplat Sets out the terms and conditions of Azura purchase and receipt of Natural Gas from Seplat 91 17 1547 GSPA Supplementary Agreement Azura and Seplat Supplement to GSPA 5 20 100 Gas Transportation Agreement Azura and NGC Sets out the terms and conditions of reservation and delivery of Natural Gas from NGC 116 42 4872 GTA Supplementary Agreement Azura and NGC Supplement to GTA 46 21 966 Grid Connection Agreement Azura and TCN Sets out the terms and conditions upon which Azura can connect to the transmission network owned by TCN 151 21 3171 Ancillary Services Agreement Azura AND TCN Systems Operator requirement of ancillary services to be provided by Azura to meet the grid code 94 4 376 Transmission Line and Substation Extension Agreement Azura and TCN Sets out the T&Cs of the construction, commission and transfer of certain works by Azura required for the purposes of connecting Azura’s connection equipment to TCN. 83 6 498 Certificate of Occupation Azura and EDSG Permit to allow Azura to occupy and use land acquired EPC Contract Azura and JBN, Siemens Nigeria and Siemens AG Engineering, Procurement and Construction Contract for the power station including the technical schedules Technical Services Agreement Azura and Aldwych Management Services Agreement Owners Engineer Agreement Project Agreements 4 0 2255 26 58630 Outlines terms of technical services provided by Aldwych during construction of the power plant. 58 20 1160 Azura and APHL Outlines terms of management services provided by APHL during construction of the power plant. 56 20 1120 Azura and Parsons Brinckerhoff Services agreement outlining services to be provided by PB as Owners Engineer during construction 21 20 420 Construction Insurance 0 Long Term Services Agreement (LTSA) Azura and Siemens Services agreement to provide long term maintenance to the Azura power plant LTSA Amendment Agreement Azura and Siemens Amendments to LTSA Operations and Maintenance Agreement Azura and PIC Group Agreement to provide operations and maintenance services to the Azura power plant post construction DOCUMENT COUNTERPARTIES PURPOSE All Agreements 66 382 20 7640 21 20 420 237 20 4740 PAGES ITERATIONS TOTAL 6,931 1,172 146,850 If all the documentation (including all the red-lined iterations) were laid out, end to end, they would form a path that would be 43.61 kilometres in length. Slightly longer than the official marathon distance. Azura Paper Trail (km) 43.61 Marathan Distance (km) 42.20 67 13 LESSONS LEARNED The lessons learned during the course of the Azura-Edo IPP were many and varied. Some were painful; some were bittersweet; some were embarrassing; some made us laugh; most of them were humbling; and all of them revolved around the cost of time. When we started to draft this guide, we thought it would be helpful to provide a detailed, blow by blow, analysis of all the mistakes we made. But, looking back on the preceding chapters, we have ruefully come to the conclusion that there is really only one lesson that is worth highlighting, namely the age old adage that time is money. 68 This is particularly true in the year preceding financial close where the development “burn rate” for the project reaches its peak. At one point during this closing cycle, we calculated the “all in” cost of delay at over $250,000 per day. This cost comprised the cumulative and exponential impacts of: out of pocket costs; the knock on impact on the principal and interest that would have to be repaid on the development loans we had taken out; the consequential growth in total capital costs; and the subsequent increase in financing fees and interest during construction (all of which rose in proportion to the increase in the total funding requirement). In light of the above, the billion dollar question for any prospective developer is: “How do you save time (and therefore money)”? By way of an answer, we offer our top 10 list of dos and donts: 1. 2. 3. Do choose high quality advisers. Do negotiate your contracts with one eye permanently fixed on the clock. Do make sure you have access to large amounts of development capital...and multiply your target “time to complete” by a factor of at least three times if you want to know how long it’s really going to take you! 4. Do choose your co-equity investors carefully; every investor has a different set of motivations and expectations. 5. Do select your lenders carefully; the dynamic within the lending group has an important bearing on the project. 6. Do (try to) keep things simple. Complexity simply adds time and money. 7. Don’t allow your advisers to just give you counsel; push them to make commercial judgements (but don’t let their judgements overrule your own commercial instincts). 8. Don’t let your advisers or lenders claim that precedents dictate your deal...challenge the “norm” at all times. 9. Don’t approach the banks until the deal is (close to being) cooked. 10. Don’t get downhearted when the going gets tough. For those of you who are curious, Azura’s senior management instinctively followed its own advice in respect of lessons 1, 2, 4, 7, 8 and 10. We were taught (painfully) to follow lessons 3, 5 and 6. And, for reasons which hopefully should not apply to other developers, we felt constrained to break lesson 9 (notwithstanding that we were made to pay a high price for our temerity). 69 But what about policy makers and regulators? Can they also learn something from the Azura project? Yes, undoubtedly. And the the lesson is exactly the same. The only difference is that the question is no longer a billion dollar question. It’s a trillion dollar question, because the cost of a day’s delay - in terms of lost GDP growth - is many times higher than the cost to the individual developer. So for those of you in the public sector who are charged with the weighty responsibility of encouraging investments in the power sector, we offer the following list of dos and donts: 1. Do hire first rate external legal counsel and financial advisers. They are worth their weight in gold (and, because of the multiplier effects of electricity on gross GDP, the time saved by using them will be worth a thousand times more than their fees). 2. Do headhunt, recruit and remunerate the best in-house talent you can find. 3. Do work collaboratively with your colleagues in other ministries, departments and agencies, as you all share a common goal. 4. Do keep one eye permanently fixed on the state of investor confidence. And remember that nothing destroys investor confidence faster than policy inconsistency. 5. Do remember the asymmetrical nature of the commercial negotiations that you are engaged in. Time for you (with your eye on the GDP clock) is ten times as precious as it is for the the IPP developer (with his eye on the much smaller IRR clock). For this reason, you should always be far more impatient than your private sector counterparts. 6. Do create and stick to deadlines. It will shame your private sector counterparts into trying to work faster and harder than you. 7. Don’t try to over-optimise. If you have found a bankable formula, stick as close to it as possible (and for as long as possible). Small “tweaks” and “refinements” are rarely worth the accompanying loss of time and investor confidence. 8. Don't take equity investors or lenders for granted. Whilst they are generally nice people and want to make a positive impact (!), they are principally motivated by deploying capital and generating good financial returns to their shareholders...and if they can’t do that within a reasonable time frame, they will eventually take their capital to more enabling environments. 9. Don’t forget the bigger picture. A 459MW IPP like Azura will transform the day-to-day lives of millions of people. 10. Don’t give up, no matter how hard the political terrain. Needless to say, these are just the lessons that we learned during the development phase of the project. Now that we are deep into the construction phase of the project, we are experiencing a new set of instructive challenges, the essence of which we’ll attempt to distill when we publish the sequel to this Guide in 2018. In the meantime, you can follow our progress on our daily blog at azurawa.wordpress.com. 70 14 GLOSSARY ACEI AIIM APHL ARM ASA ASPEN ASYCUDA BPP American Capital Energy & Infrastructure African Infrastructure Investment Managers Azura Power Holdings Ltd Asset & Resource Management Ancillary Services Agreement The World Bank's Africa Safeguard Protection & Enhancement Unit Automated System for Customs Data Bureau of Public Procurement 71 C of O CAC CBN CIA CP CSR CTA DA DCLA DFI DPR E&S EDSG EnvAccord EOI EPC ESIA FEED FGN FIRS FMEnv FML&P GCA GDP GSPA GTA GTSA HAGF HSE I.I.O. IBRD IPP JDA JPM LC LoS LTSA MEZZ MIGA MOU MSA MW Certificate of Occupancy Corporate Affairs Commission Central Bank of Nigeria Construction Insurance Agreement Condition Precedent Corporate Social Responsibility Common Terms Agreement Direct Agreement Development Cost Loan Agreement Development Finance Institution Department of Petroleum Resources Environmental & Social Edo State Government Environmental Accord Expression of Interest Engineering, Procurement and Construction Environmental & Social Impact Assessment Front End Engineering Design Federal Government of Nigeria Federal Inland Revenue Service Federal Ministry of the Environment Federal Ministry of Labour & Productivity Grid Connection Agreement Gross Domestic Product Gas Sales & Purchase Agreement Gas Transportation Agreement Supplemental Agreement to the GTA Honourable Attorney General of the Federation Health, Safety and Environment Ihovbor-Evboeka; Idunmwowina-Urho-Nisen; and Orior-Osemwende International Bank for Reconstruction and Development Independent Power Plant Joint Development Agreement JPMorgan Letter of Credit Letter of Support Long Term Service Agreement Mezzanine Multilateral Guarantee Agency Memorandum of Understanding Management Services Agreement Megawatt 72 NAFDAC NAICOM NAPIMS NBET NCS NERC NESREA NGC NIAF NIPC NNPC NOTAP NPDC O&M OEA OIA OMA PB Power PCOA PPA PRG PRI RAP RFP SON TCN TLSEA TSA USA UUBO National Agency for Food and Drug Administration and Control National Insurance Commission National Petroleum Investment Management Services Nigerian Bulk Electricity Trading PLC Nigeria Customs Service Nigerian Electricity Regulatory Commission National Environmental Standards & Regulations Enforcement Agency Nigerian Gas Company Nigerian Infrastructure Advisory Facility Nigerian Investment Promotion Commission Nigerian National Petroleum Corporation National Office for Technology Acquisition and Promotion Nigerian Petroleum Development Company Operations & Maintenance Owner's Engineer Agreement Operational Insurance Agreement Operations & Maintenance Agreement Parsons Brinckerhoff's Power Division Put Call Option Agreement Power Purchase Agreement Partial Risk Guarantee Political Risk Insurance Resettlement Action Plan Request for Proposals Standards Organisation of Nigeria Transmission Company of Nigeria Transmission Line & Substation Extension Agreement Technical Services Agreement United States of America Udo Udoma & Belo-Osagie 73