Hybrid Annuity Model (Ham) of Hybrid Public-Private Partnership Projects: Contractual, Financing, Tax and Accounting Discussions

Abhinav Mittal has more than 12 years of experience in financial advisory across multiple infrastructure sectors including power, renewable energy, water, waste management, transport, urban and social infra projects. His geographic experience spans across Asia, Middle East and Africa. He brings experience in PPP Transactions, Project Finance (debt raise and restructuring), Financial Modelling and Capacity Building. He works with governments, private sector clients and development finance institutions (DFIs) including Asian Development Bank, The World Bank and Private Infrastructure Development Group. He is Managing Director of YOG INFRA which is an infrastructure focussed financial advisory firm with an objective to drive economic growth and make positive social impact through sustainable infrastructure development. He has completed his Engineering from NIT Warangal, MBA (Finance) from XIMB and is a CFA charter holder from CFA Institute, USA.

Puneet Agrawal has more than 16 years of experience in providing legal services. He is an arguing counsel appearing in high courts and tribunals, specializing in tax and commercial law. He is actively engaged in providing legal and tax consultancy to corporates including public sector undertakings (PSUs)/ State-owned Enterprises (SOEs) and Fortune 500 companies. He is a Member of Supreme Court Bar Association, Delhi High Court Bar Association, Sales Tax Bar Association and ITAT Bar Association in India. He is a visiting faculty in the Institute of Chartered Accountants of India (ICAI) and has already co-authored four books on taxation. He completed his B.Com (Hons) from SRCC, is a qualified Chartered Accountant and a practicing Lawyer.

Shuchi Agrawal has more than 10 years of experience in advisory, business consulting and providing solutions to complex transactions across multiple infrastructure sectors with a strong focus on urban infrastructure and real estate developments. She is statutory auditor of various HAM SPVs. In the past, Shuchi has worked with EY and Lakshikumaran & Sridharan, which are leading advisory firms in India. Shuchi has advised global multinational companies (MNCs) with focus on Infrastructure, Healthcare and Real Estate. She completed her B.Com (Hons), LLB, and is a practicing Chartered Accountant.

Abhinav Mittal 擁有超過 12 年的金融諮詢經驗，涵蓋多個基礎設施領域，包括電力、可再生能源、水資源、廢物管理、交通、城市及社會基礎設施項目。他的地理經驗遍及亞洲、中東和非洲。他在公私合夥（PPP）交易、專案融資（債務籌集和重組）、財務建模和能力建設方面擁有豐富的經驗。他與政府、私營部門客戶及發展金融機構（DFIs）合作，包括亞洲開發銀行、世界銀行和私人基礎設施發展集團。他是 YOG INFRA 的董事總經理，該公司專注於基礎設施的金融諮詢，旨在通過可持續的基礎設施發展推動經濟增長並產生積極的社會影響。他在 NIT Warangal 完成工程學位，並在 XIMB 獲得 MBA（金融）學位，還是美國 CFA Institute 的 CFA 持證人。

Puneet Agrawal 擁有超過 16 年的法律服務經驗。他是一名在高等法院和法庭出庭的辯護律師，專精於稅務和商業法。他積極為企業提供法律和稅務諮詢，包括公共部門企業（PSUs）/國有企業（SOEs）和《財富》500 強公司。他是印度最高法院律師協會、德里高等法院律師協會、銷售稅律師協會和 ITAT 律師協會的成員。他是印度特許會計師協會（ICAI）的客座講師，並已共同撰寫四本有關稅務的書籍。他在 SRCC 獲得商學士（榮譽）學位，是合格的特許會計師和執業律師。

Shuchi Agrawal 擁有超過 10 年的諮詢、商業顧問經驗，並為多個基礎設施領域的複雜交易提供解決方案，特別專注於城市基礎設施和房地產開發。她是多個 HAM SPV 的法定審計師。在此之前，Shuchi 曾在 EY 和 Lakshikumaran & Sridharan 工作，這些都是印度領先的諮詢公司。Shuchi 曾為全球跨國公司（MNCs）提供基礎設施、醫療保健和房地產方面的諮詢。她獲得商學士（榮譽）、法學士學位，並是一名執業的特許會計師。