Appendix 2 The financial structure of the deal

The table below shows the financial structure of the deal. This was a large bond issue, towards the top end of the bond market. However, DKB estimated that the rate was still some 80 basis points, or some £3 million lower than could have been achieved through financing by bank debt. This led to the final Unitary Payment estimate of £489 million (Net Present Value).

 

The financial structure of the deal

 

Details of the GCHQ Bond issued on 22nd June 2000

The figure shows that 75 per cent of the deal was financed by a bond issue

 

The figure shows that 75 per cent of the deal was financed by a bond issue

Finance source

(£ Millions)

Percentage of total

 

Required debt amount (£ Thousands)

406,850

Senior debt (Bond issue)

406.9

75.0

 

Maximum bond facility (£ Thousands)

406,850

Sponsor Equity and Subordinated debt

45.2

8.3

 

Final maturity (years)

29

Land sales during construction

3.2

0.6

 

Bond margin

1.8 per cent

Interest income

28.8

5.3

 

Reference gilt (Treasury 06/07 2021) rate

4.68 per cent

Revenue during construction

58.8

10.8

 

Monoline insurance margin

0.3 per cent

Total

542.8

100.0

 

Fixed interest rate

6.48 per cent

Source: Financial model