TRIS Rating Affirms Guaranteed Debt Rating on “IVGS” at “AA-” and Revises Outlook to “Negative” from “Stable”

Stocks News Friday October 16, 2020 10:54 —TRIS News Release

TRIS Rating affirms the rating on the USD300 million guaranteed debentures issued by Indorama Ventures Global Services Ltd. (IVGS) at ?AA-?. At the same time, TRIS Rating revises the rating outlook to ?negative? from ?stable?.

The outlook revision follows the outlook revision of Indorama Ventures PLC (IVL), the guarantor. TRIS Rating revised the rating outlook on IVL to ?negative? from ?stable? while affirms the company?s rating at ?AA-? on

16 October 2020.

The debentures are fully guaranteed by IVL. The issue rating mainly reflects the creditworthiness of IVL as the guarantor of the guaranteed debentures.

KEY RATING CONSIDERATIONS

Unconditional and irrevocable guarantee

The rating on IVGS?s guaranteed debentures is equal to IVL?s company rating. Under the guarantee clause in the terms and conditions of the bond and the trust deed, IVL unconditionally and irrevocably guarantees to cover all amounts due under the terms of the debentures up to US$330 million (110% of face value), including principal, interest, default interest, expenses, fees, indemnities, and other related expenses. In addition, IVL will be liable as a primary obligor, jointly and severally with IVGS, under the guarantee clause of the trust deed.

The obligation of IVL under the guarantee is ranked pari passu with all other present and future unsecured and unsubordinated obligations of IVL. The debentures and the trust deed are governed by English law.

Strong credit of the guarantor

IVL?s creditworthiness reflects the company?s leading position in the polyester value chain. IVL has a competitive edge stemming from its vertical integration of production as well as diversification of production locations and customers across Asia, North America, South America, Europe, Africa, and Australia. The assessment of creditworthiness has taken into consideration the volatile nature of the petrochemical industry.

RATING OUTLOOK

The ?negative? rating outlook for IVGS?s guaranteed debentures solely reflects the ?negative? outlook of the rating on the guarantor, IVL.

RATING SENSITIVITIES

The rating of IVGS?s guaranteed debentures may change in tandem with changes in the rating on its guarantor.

COMPANY OVERVIEW

IVGS was established on 13 December 2013 by IVL. As of June 2019, IVL held 99.99% shareholding in IVGS.

IVGS has been qualified for the ?International Headquarters? in accordance with the promotional privileges from the Board of Investment of Thailand (BOI) since 2015. In addition, IVGS received a ?treasury center license? from the Ministry of Finance (MOF) in 2016 and was qualified as an ?international business center? in accordance with the rules and regulations of the Revenue Department (RD) of Thailand in mid-2019.

As of December 2019, IVGS?s total assets were THB149.9 billion, of which THB94.0 billion was loans to related companies. IVGS?s total equity was THB44.1 billion at the same period.

RELATED CRITERIA

- Rating Methodology ? Corporate, 26 July 2019

- Key Financial Ratios and Adjustments, 5 September 2018

- Group Rating Methodology, 10 July 2015

Indorama Ventures Global Ser (IVGS)

Issue Ratings:

ISIN: XS2048606375: USD300 million guaranteed bonds due 2024 AA-

Rating Outlook: Negative

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