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Investor Presentaiton

% Chapter VI - Debt, Pension and GPF Liabilities Rs 77% 26.1% 7.3 Fixed rate debt (% of total) Debt Re-fixing in lyr (% of total) Avg. Time to Re-fixing Portfolio (years) Interest Rate Risk Punjab's debt has low exposure to interest rates ATR of the Punjab's total debt portfolio is 7.3 years showing that total loan portfolio will be exposed to interest rate reset after a period of 07 years approx. Foreign Exchange (FX) Risk Foreign exchange risk refers to the exposure of the debt portfolio to changes in exchange rate. Govt. of Punjab's debt is highly exposed to FX Risk as 99% of the total outstanding debt stock is denominated in foreign currency. However, this seemingly high risk is partially mitigated by two factors; 99% Share of Foreign Debt (as % of total) i) low interest rates on foreign loans offset the adverse consequences of exchange rate depreciation ii) overall size of Punjab's debt portfolio is quite small as a percentage of the provincial GSDP which implies that repayment burden attributable to exchange rate depreciation is not too high as proportion of provincial GSDP Fiscal Risks The Government budget is subject to number of fiscal risks included the risks from contingent liabilities arising from guarantees to borrowing by its public sector companies, public private partnerships (PPPs), natural calamities/disasters and pending court cases. It is therefore important to track and manage these fiscal risks. Disclosure of fiscal risks is an important international best practice. All such guarantees are categorized as explicit guarantees for which Government is legally bound to pay to the investor directly in case the PSE fails to honor its obligations. Major beneficiary of the Domestic borrowing limit assigned by the National Economic Council (NEC) has so far been used by the Government to offer Guarantees to various Public Sector Entities (PSES) to ensure/increase the bankability of their projects. Government support in the form of Guarantees, in Punjab, is the energy sector (viiQATPL, PTPL) followed by roads & transportation sector. Page 52
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