Hybrid annuity model (HAM) of hybrid public-private partnership projects: contractual, financing, tax and accounting discussions

By:

Mittal, Abhinav

Contributor(s):

Material type: Text

TextSeries: Management for Professionals SeriesPublication details: Springer Singapore 2023Description: xxiv, 278 pISBN:

9789811920219

Subject(s):

DDC classification:

658.159 MIT

Summary: This book analyses several aspects of Hybrid Annuity Model (HAM), a form of hybrid public-private partnership (PPP) for development of roads sector in India. The book covers contractual, financing, taxation and accounting aspects of the HAM based PPP projects in India and provides a complete multi-dimensional view for readers. It is a comprehensive guide for multiple stakeholders involved in the development of infrastructure projects in developing economies across globe. The book is authored by professionals having hands-on advisory experience for HAM PPP projects in India. Given that these are long-term concession agreements (around 15 years), there are inherent complications and the authors have tried to provide clarity on practical issues. The book adopts a novel case-study approach. Based on detailed financial and commercial assumptions for a road project in India, the authors have used around 100 numerical illustrations to provide a quantitative and qualitative understanding for readers. Another highlight of the book is use of international case-studies to provide key learnings in areas of project preparation and structuring for such hybrid PPP models. The risk allocation framework is also contrasted with the HAM PPP model to highlight the key differences. The international case studies have been selected from transport and water sector to illustrate the applicability of hybrid PPPs across multiple sectors to support sustainable infrastructure development. The target audience for this book include private sector developers, government agencies, deal practitioners, advisors, researchers and academia . This book will also serve as a useful guide for commercial lenders, development finance institutions (DFIs) and institutional investors who are looking to finance such infrastructure projects in the long term. (https://link.springer.com/book/10.1007/978-981-19-2019-6)

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Item type	Current library	Collection	Call number	Copy number	Status	Date due	Barcode
Book	Indian Institute of Management LRC General Stacks	Operations Management & Quantitative Techniques	658.159 MIT (Browse shelf(Opens below))	1	Checked out	04/06/2025	006718

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Previous	658.155 TEM Financing the end-to-end supply chain: a reference guide to supply chain finance	658.1554 BOD Segmentation, revenue management and pricing analytics	658.1554 PHI Pricing and revenue optimization	658.159 MIT Hybrid annuity model (HAM) of hybrid public-private partnership projects: contractual, financing, tax and accounting discussions	658.3 EDW Predictive HR analytics: mastering the HR metric	658.3124 RON Conducting quantitative research in education	658.3125 MUR Performance appraisal and management	Next

Table of content:
Front Matter
Pages i-xxiv
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Introduction
Front Matter
Pages 1-1
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Evolution of Hybrid PPPs
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 3-8
Hybrid Annuity Model (HAM)—Timeline
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 9-24
Hybrid Annuity Model (HAM) for Roads Sector, India
Front Matter
Pages 25-25
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Contractual Structure and Risk Allocation Framework
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 27-35
Success of HAM in the Indian Context
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 37-65
Project Finance and Secondary Market Transactions
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 67-78
360° Review of Hybrid Annuity Model (HAM)
Front Matter
Pages 79-79
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Case Study—Project Highway
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 81-87
Contract Review—Model Concession Agreement (MCA)
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 89-121
Tax Review—Indirect Taxes—GST
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 123-166
Tax Review—Direct Tax
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 167-198
Accounting Review—Ind AS and Revenue Recognition
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 199-245
International Experience of Hybrid PPPs
Front Matter
Pages 247-247
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Success of Hybrid PPPs
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 249-251
Ireland—N1/M1 Dundalk Bypass
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 253-261
Philippines—Clark International Airport
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 263-270
UK—Thames Tideway Tunnel
Abhinav Mittal, Puneet Agrawal, Shuchi Agrawal
Pages 271-278
[https://link.springer.com/book/10.1007/978-981-19-2019-6]

This book analyses several aspects of Hybrid Annuity Model (HAM), a form of hybrid public-private partnership (PPP) for development of roads sector in India. The book covers contractual, financing, taxation and accounting aspects of the HAM based PPP projects in India and provides a complete multi-dimensional view for readers.

It is a comprehensive guide for multiple stakeholders involved in the development of infrastructure projects in developing economies across globe. The book is authored by professionals having hands-on advisory experience for HAM PPP projects in India. Given that these are long-term concession agreements (around 15 years), there are inherent complications and the authors have tried to provide clarity on practical issues.

The book adopts a novel case-study approach. Based on detailed financial and commercial assumptions for a road project in India, the authors have used around 100 numerical illustrations to provide a quantitative and qualitative understanding for readers.

Another highlight of the book is use of international case-studies to provide key learnings in areas of project preparation and structuring for such hybrid PPP models. The risk allocation framework is also contrasted with the HAM PPP model to highlight the key differences. The international case studies have been selected from transport and water sector to illustrate the applicability of hybrid PPPs across multiple sectors to support sustainable infrastructure development.

The target audience for this book include private sector developers, government agencies, deal practitioners, advisors, researchers and academia . This book will also serve as a useful guide for commercial lenders, development finance institutions (DFIs) and institutional investors who are looking to finance such infrastructure projects in the long term.
(https://link.springer.com/book/10.1007/978-981-19-2019-6)

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