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Project Finance

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Project Finance?

Project finance is the long-term financing of capital-intensive projects (power plants, infrastructure, mining) where lenders look primarily to the project’s future cash flows for repayment, not the sponsors’ balance sheets.

How It Works

  • Sponsors create a special-purpose vehicle (SPV).
  • Lenders extend non-recourse or limited-recourse debt to the SPV.
  • Project cash flows service the debt and equity returns.

Saudi Context

Saudi mega-projects (NEOM, Red Sea, Diriyah) use project-finance structures with Islamic and conventional tranches led by SAMA-licensed banks and international project-finance lenders.

Example

A 1 GW Saudi solar project is financed through a SAR 3 billion SPV with 75% sukuk-based project debt and 25% sponsor equity, repaid over 25 years.

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