Jun 06, 2026

Analyzing Contingent Liabilities in EM Offtaker / FX Convertibility Risk

Working on an infrastructure deal in a frontier market where the sovereign is under real reserve pressure. Trying to build a framework for contingent liability analysis in the context of offtaker credit and FX convertibility/transfer risk.

Offtaker is a state-owned utility. The issue is that offtaker payment risk and convertibility risk are both downstream of the same macro shock, so they’re highly correlated and hard to treat independently.
A few specific questions:

1. How are people estimating the stock of contingent liabilities (SOE debt, PPP obligations, explicit guarantees) when fiscal disclosure is thin?

2. Any frameworks for stress-testing reserve adequacy against a crystallization scenario where SOE FX obligations come due at the same time import cover is collapsing?

Curious how others are handling this at the deal level.

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