PPP Contract Management Toolkit

Contingent Liability Monitor

The contracting authority's fiscal exposure on a signed PPP during operations, at today's balances: termination compensation by termination route, guarantees and revenue floors, compensation events in progress and disputed claims. A figure for each, a trend against the last review, and an affordability read against the budget and any ceiling. Nothing here values a claim or certifies a payment.

v1.0 — September 2026

Methodology

The PFRAM framing the Pre-Feasibility Toolkit already uses, carried into operations: direct commitments and contingent liabilities kept apart, one-off stocks kept apart from recurring flows, maximum exposure distinguished from what is likely to be called. Termination compensation is computed by route from the three termination sums of the precedent the product reads, at the debt and equity balances you enter. Every threshold is a stated convention. Paste the contract text and the tool proposes which basis each route uses, for you to confirm.

Contract identity
Every figure below in this unit.
The authority's annual payment (availability) or the project's annual revenue (user-pay). Used for the direct-commitment line and as a scale.
Read from the contract text (optional)

Paste the agreement, schedules included. The tool looks for the termination-compensation clause and the terms that decide each route's basis (senior creditor claims, threshold equity IRR, retendering and fair value, distributions, insurance proceeds), and for guarantees and revenue floors, and proposes the basis for each route and a note per finding. Nothing is set until you accept it; the text stays in this browser tab.

Balances at the review date

From the lender report, the compliance certificate or the private party's financial statements. Blank means unknown; a blank senior-debt balance stops the screen.

Applied to the project, at the review date.
The lenders' estimate if available. 0 if none.
Project accounts the compensation nets, excluding any insurance account.
Lenders other than the shareholders. Shareholder loans and equity bridge loans belong in shareholder contributions.
Share capital plus shareholder loans and equity bridge loans actually contributed.
From the financial model: the amount that brings the shareholders to the contract's threshold equity IRR at the review date. Blank if the model is not available.
Best estimate. 0 if none.
Paid on authority-side terminations in the precedent (Termination Sum One (c)). 0 if none.
Termination routes and the basis each pays

Three routes, as the precedent's three termination sums group them. Choose the basis the executed contract states; the paste-text step proposes it. "Formula not established" leaves the route unvalued and the screen Not concluded until a basis is chosen or the contract's own figure is entered in the notes and a basis stands in for it.

Only where route B pays a retender or fair-value amount. Blank if no estimate; the cap is then shown as the upper bound.
Deducted where route C nets them. 0 if none.
Guarantees and revenue floors

Recurring flows (a revenue floor, an exchange-rate guarantee) and one-off stocks (a debt guarantee) are kept apart and never summed into one number.

Minimum revenue guarantee for the current year. Blank if none.
Explicit guarantee of project debt. Blank if none.
This year's estimated cost of the guarantee. Blank if none.
Amounts due under any guarantee and not yet paid. 0 if none.
Defaults to the years remaining to expiry.
Compensation events and claims in progress

One row per open matter. Status as the change register records it; the likelihood is your assessment, not the tool's.

MatterTypeAmount claimedStatusLikelihoodAge (months)
Budget, ceiling and the last review
The budget line the calls would fall on.
If the fiscal framework sets one (absolute, same unit). Blank if none.
Optional; shown as a share for national-level reads.
Run the monitor from tab 3 to see the exposure by route, the guarantees and claims, the trend and the affordability read.

Purpose

The Contingent Liability Monitor gives a contracting authority's team one page of its fiscal exposure on a signed PPP, at today's balances, so that a termination, a guarantee call or a claim is not the first time the number is seen. It is screening-level. It computes what the contract's formulas would pay from the figures entered; it does not value a claim, certify a payment, run the financial model, discount anything, or say what will happen. The largest number on the page is usually the compensation on an authority-side termination, which PFRAM describes as typically the largest contingent liability a PPP carries, and the point of the page is that this number is known and tracked before anyone needs it.

The framing

The framing is the one the IMF and World Bank PPP Fiscal Risk Assessment Model (PFRAM) uses and the Pre-Feasibility Toolkit's Fiscal Affordability Test already applies at appraisal. Direct commitments (the availability payments the authority has contracted to pay) are shown for scale and kept apart from contingent liabilities (payments the authority makes only if something happens). Within the contingent lines, the tool's own convention keeps one-off amounts (termination compensation, a debt guarantee) apart from recurring ones (a revenue floor, an exchange-rate guarantee) and never sums them into one figure; PFRAM's own stock and flow distinction is the government-finance one between what is recognised on the balance sheet and what passes through the budget. For each, the maximum the authority could have to pay is distinguished from what is likely to be called in the current year; the tool reports both and computes no probability-weighted expected value, because a screening probability of termination is a guess and the appraisal-stage tool already labels its own five-to-ten-per-cent convention as such.

Termination compensation by route

The product this series draws on, PPP Contract Review & Operating Map v1.0.0, reads the precedent's compensation-on-termination clause into three termination sums, each mapped to the routes that pay it. The tool generalises those three into routes A, B and C and lets the user state the basis the executed contract uses for each:

RouteTerminations that pay it (precedent)Bases offeredFormula at today's balances
A. Authority-sideVoluntary termination by the authority; authority default; expropriation; prolonged change in law or compensation eventDebt, breakage, redundancy and equity at the threshold IRR (precedent's Termination Sum One); debt and equity contributed less distributions; debt only; formula not establishedSenior debt principal + accrued interest, fees and breakage − credit balances + subordinated debt + redundancy and breakage + the equity element the basis names
B. Private-party defaultContractor default, including persistent breachMarket value on retendering, or expert fair value, capped at senior creditor claims (Termination Sum Two); a stated share of senior debt; formula not establishedMarket basis: the lower of the expected market value entered and the cap (senior debt + breakage − credit balances); where no estimate is entered the cap is shown as the upper bound. Debt-share basis: the stated share of senior debt + breakage − credit balances
C. No-faultProlonged relief event (the precedent's term for the force-majeure type of event); uninsurabilityDebt, breakage, redundancy and equity contributed less distributions, less insurance proceeds (Termination Sum Three); debt only; formula not establishedSenior debt principal + accrued interest, fees and breakage − credit balances + redundancy and breakage + max(0, equity contributed − distributions) − insurance proceeds

Equity at the threshold IRR cannot be computed without the financial model, so the tool takes the figure the model gives at the review date; if it is blank, route A is valued without the equity element and says so. The precedent's own bases are bracketed template choices, and its Sum Two comes in two alternatives (retender or fair value; or senior debt less uncontributed equity); the executed contract decides. The product's default-and-termination rule family supplies the findings the tool raises around these figures: a compensation formula using an input nothing defines (DC26), two provisions stating different bases for one route (DC27), deductions, set-off or insurance referred to without treatment (DC28), and compensation with no payment timing (DC29).

Guarantees, floors and claims

A revenue floor is read as this year's shortfall (floor less actual revenue, floor zero) and, for scale, as the floor times the years it still runs, undiscounted, which is the bound if revenue were nil rather than a likely figure; a downside case is the better number where one exists. A debt guarantee is shown at its full amount as a one-off stock, and because it repays the same debt the termination sum repays, the maximum one-off exposure counts the larger of the two rather than both. An exchange-rate or indexation guarantee is shown at this year's estimated cost and at that cost times the years it runs, a run-rate rather than a bound. Claims in progress are totalled three ways: claimed, committed (agreed or determined) and likely (committed plus those the team rates likely). Ages are shown so a claim that is hardening is visible.

The affordability read and the band

Senior debt balance, any route basis (a basis "not established" counts as missing), revenue model, financing, unit or an annual budget above zero missing → Not concluded (no read)
Guarantee calls unpaid at the review date, or a termination notice served → Beyond headroom, whatever else shows
A ceiling is entered and the maximum one-off exposure exceeds it → Beyond headroom
Expected calls this year at 10% or more of the annual budget → Beyond headroom
Maximum one-off exposure at 80% or more of the ceiling, or (with no ceiling entered) at or above the annual budget, or expected calls at 3% or more of the budget, or a claim older than 24 months, or a route valued without its equity element → Watch
Otherwise → Within headroom

The ten-per-cent and three-per-cent lines against the annual budget, and the eighty-per-cent line against a ceiling, are the tool's own screening conventions, chosen to separate a manageable year from one that needs a budget decision; every one is stated so it can be argued with. Where GDP is entered the maximum one-off exposure is also shown as a share of GDP; the two-per-cent line printed beside it is the Pre-Feasibility Toolkit's own indicative screening convention, not a figure from PFRAM or the IMF. The read is a suggestion that a named person accepts or overrides with a reason; both appear in the export; no override is accepted while no read has been suggested.

Trend

If the last review's figures are entered, each headline shows the change since then. Exposure normally falls as debt amortises; a rising maximum termination exposure means new debt, a refinancing, a capital change or a change of basis, and the tool names it as something to explain rather than as a finding.

Reading the contract text

The optional step on the Contract tab is the same pattern engine as the other tools in the series. Here the targets are the compensation-on-termination clause and the terms that decide each route's basis (senior creditor claims, threshold equity IRR, distributions, market value, retendering, liquid market, fair value, insurance proceeds), plus guarantees and revenue floors. It proposes the basis for each route, and a note per finding with the locator and a quote; each needs an explicit Accept, and no figure is ever set from the text. Bracketed placeholders are not read; a mechanism not found is not evidence of absence.

Limits

  • Figures are undiscounted and at the review date; the tool is a snapshot, not a model. The financial model and the lenders' figures remain the source of record.
  • The routes generalise a project-finance precedent. A corporate-financed or user-pay contract may pay on a different basis; choose "formula not established" and enter the contract's own figure in the notes rather than forcing a fit.
  • Route B under a market basis depends on an estimate of market value the authority rarely has; the cap is an upper bound, not an expectation.
  • No probability is applied to a termination. The maximum exposure is what the contract would pay, not what is expected to be paid.
  • The read is against the authority's budget and any ceiling entered; it is not a debt-sustainability analysis and does not account for other PPPs in the portfolio.
  • Not modelled, and worth reading in the executed contract: the deduction of a lifecycle surplus from the no-fault and default sums; the authority's set-off rights and any floor on set-off at the senior creditor claims; tax gross-up on the payment; the currency the sum is paid in, and the exchange risk where the debt is in another currency; the instalment option on the no-fault sum with interest at the senior debt rate; interest and acceleration on late payment; the outcome of a lender step-in, which can pre-empt the default route altogether.

References

  • IMF and World Bank, PPP Fiscal Risk Assessment Model, PFRAM 2.0, user guide (2019), and the IMF Fiscal Affairs Department's earlier PFRAM releases (2016 onwards): the direct-versus-contingent and stock-versus-flow framing, and the treatment of termination compensation as the largest contingent liability.
  • Cebotari, A., Contingent Liabilities: Issues and Practice, IMF Working Paper WP/08/245 (2008).
  • Irwin, T., Government Guarantees: Allocating and Valuing Risk in Privately Financed Infrastructure Projects, World Bank (2007).
  • World Bank Group, with ADB, IDB, PPIAF and others, PPP Reference Guide, Version 3 (2017), Module 2, the section on public financial management of PPPs: fiscal commitments and contingent liabilities, their assessment, budgeting and disclosure.
  • PPP Contract Review & Operating Map v1.0.0, Benchmark Baseline (2026): the compensation-on-termination mechanism of the NCP precedent read as three termination sums; the default, cure, step-in and termination rule family (DC, 33 rules), in particular DC26 to DC30 on compensation formulas.
  • National Center for Privatization & PPP (Saudi Arabia), Project Agreement Precedent Template, as read by the product (reference copy dated 4 December 2025): Clauses 35 to 38 (termination), 42 (compensation on termination), 46 and 47 (payment of compensation), and the bracketed Clause 43 (retendering and fair value).
  • Infrastructure Pre-Feasibility Toolkit, Fiscal Affordability Test: the appraisal-stage treatment this tool continues into operations.