Risk Management

Risk & Contracts

The headline tariff is just the beginning. Real procurement success depends on understanding PPA risks, banking rules, and IRR assumptions.

PPA Clause Risks

Critical contract clauses that can make or break your renewable energy deal.

Tariff Escalation

Annual escalation of 2-3% can erode savings over 15-25 year contracts.

High Risk
Red Flag

Uncapped escalation or indexing to inflation

Green Flag

Fixed tariff or capped at 1%/year

Mitigation

Negotiate fixed tariff for first 5 years, then capped escalation

Deemed Generation

You pay for power even if you can't consume it (e.g., plant shutdown).

Medium Risk
Red Flag

Strict deemed generation with no flexibility

Green Flag

Take-or-pay with 80-85% floor only

Mitigation

Negotiate minimum offtake vs deemed generation balance

Change in Law

CSS/wheeling charge changes can significantly impact landed cost.

High Risk
Red Flag

No pass-through mechanism

Green Flag

Clear pass-through for regulatory changes

Mitigation

Ensure 50-50 or full pass-through for regulatory changes

Termination Rights

Exit penalties can trap you in unfavorable contracts.

Medium Risk
Red Flag

Heavy penalties or no exit option

Green Flag

Reasonable notice period + fair buyout formula

Mitigation

Build in review points at year 5, 10 with defined exit terms

Performance Guarantee

Generation shortfalls should have consequences for the developer.

Medium Risk
Red Flag

No generation guarantee or weak penalties

Green Flag

CUF guarantee with compensation for shortfall

Mitigation

Insist on 85-90% availability guarantee with penalty mechanism

Force Majeure

Extended force majeure can leave you without power or recourse.

Low Risk
Red Flag

Unlimited force majeure period

Green Flag

Capped at 6-12 months with termination option

Mitigation

Ensure termination right if FM exceeds reasonable period

Banking & CSS Risks

State-specific rules that significantly impact your actual landed cost.

Banking Losses

Power banked with the grid incurs 2-5% transmission losses depending on state.

Impact:Reduces effective savings by ₹0.10-0.25/kWh
Notes:MH: 2%, KA: 2%, RJ: 5%, GJ: N/A

Banking Period

Most states allow monthly or annual banking. Mismatch = deemed generation payments.

Impact:Can cause significant payments for unconsumed power
Notes:MH: Monthly, KA: Annual, RJ: Annual, GJ: Limited

CSS Volatility

Cross-subsidy surcharge changes annually, sometimes with 20%+ swings.

Impact:Can swing landed tariff by ₹0.30-0.50/kWh
Notes:Build 15-20% buffer in projections

Captive Status Risk

Group captive requires maintaining 26% equity + 51% consumption annually.

Impact:Loss of status = full CSS + penalties
Notes:Ensure SPV compliance monitoring

IRR Assumptions Checklist

Developer proposals often look great until scrutinized. Use this checklist to stress-test IRR models.

AssumptionTypical RangeVerification
1
Realistic grid tariff escalation (4-5%/year)
3-5%Verify with SERC orders
2
All OA charges included (transmission, wheeling, CSS)
₹1.5-3.0/kWhState-specific actuals
3
Banking losses factored
2-5%Per state policy
4
Actual CUF assumptions
Solar 19-22%, Wind 25-35%Site-specific data
5
O&M cost escalation
3-5%/yearIndustry benchmarks
6
Module degradation
0.5-0.7%/yearManufacturer specs
7
Working capital requirements
2-3 months receivablesCash flow model
8
Insurance and taxes
0.5-1% of capex/yearInclude all costs
9
End-of-life value
5-10% of capexConservative assumption
10
Refinancing assumptions
If applicableMarket rates + 1%

Common IRR inflation tactics

  • • Overly optimistic grid tariff escalation (7-8% vs actual 4-5%)
  • • Ignoring or underestimating CSS in landed cost
  • • Unrealistic CUF assumptions without site-specific data
  • • Excluding working capital and insurance costs
  • • Assuming refinancing at favorable rates

Want expert help reviewing your contracts?

Our team can review PPA terms, validate IRR assumptions, and identify risks before you sign.