Creating a Note Receivable or Receivables from an Equity Investment Using a Risk Shifting Method for Investments in Wind Power Generation

摘要

Treatment of an investment in a power generation project as Equity Linked Notes is performed shifting at least a portion of the risk of the wind power generation project investment from an investor to a guarantor(s). An investor pays a premium amount for a wind power generation project with a guaranteed total return floor amount for the wind power generation project, having an amount of a fixed payment associated with the wind power generation project and an amount of a variable payment associated with the wind power generation project. Risks for operating conditions, equipment, and residual value are mitigated with contractual risk mitigants and the investor obtains a service provider and an asset manager for the power generation project in a manner that preserves the investors position as the owner/operator.