Risks that may impact adversely or favourably on either or both parties will materialise over the course of the project. By agreeing to share the cost of a materialised risk, government should maintain an entitlement to the share in the benefit the risk may generate. In addition, the government will maintain the right to share in any windfall gain or superprofits, including additional refinancing benefits.
These windfall gains will be determined based on the agreed level of return on investment. Rates of return above the agreed levels will result in a reasonable level of benefit sharing. Government recognises that it should share in these benefits-whether on a symmetrical or windfall basis-in a way that does not discourage innovation or performance.