Korea Investment & Securities, Samil PwC Sign MOU on GPU Financing Investment

From structuring GPU infrastructure investments to asset valuation, due diligence, and fundraising

Korea Investment & Securities said on October 21 that it had signed a memorandum of understanding (MOU) with Samil PwC on a strategic partnership for GPU financing. The agreement aims to develop financing structures suited to GPU infrastructure projects that require substantial upfront investment, and to support stable funding and increased investment.

Korea Investment & Securities and Samil PwC will jointly analyze the asset characteristics, cash flows, and capital requirements of GPU infrastructure projects, and develop financial solutions—including investment structuring and funding—from the early stages of each project. Drawing on its expertise in structured finance and capital markets, Korea Investment & Securities will design financing structures suited to GPU infrastructure projects and support fundraising and investor recruitment. Samil PwC will use its integrated advisory capabilities in finance, accounting, and tax to handle GPU asset valuations, project feasibility reviews, and risk analyses.

Officials pose for a commemorative photo at the signing ceremony for a strategic business agreement on GPU financing between Korea Investment & Securities and Samil PwC, held on the 20th. From left: Hwang Seongju, managing director of Samil PwC's Real Estate Group; Han Jeongseop, head of Samil PwC's Real Estate Group; Park Cheolsu, head of Korea Investment & Securities' PF2 Division; and Ahn Seongjin, in charge of project finance at Korea Investment & Securities. Korea Investment & Securities

Demand for computing using high-performance GPUs has surged as generative artificial intelligence (AI) has become more widespread, driving rapid growth in investment demand for AI data centers. However, GPUs have short replacement cycles due to technological advances, and their asset values are highly volatile. This calls for valuation and risk management frameworks distinct from those used in conventional real estate and infrastructure finance.

Under the agreement, the two companies will cooperate in five areas: ▲structuring GPU infrastructure investments and providing financial advisory services; ▲valuing GPU assets and reviewing project feasibility; ▲conducting financial and tax due diligence and risk analysis; ▲raising funds and attracting investors; and ▲providing advisory services on AI data center development and investment. The specific investment structures and amounts will be determined through discussions for each project.

“AI computing infrastructure centered on GPUs is emerging as a new core investment area in global financial markets,” said Park Cheolsu, head of Korea Investment & Securities’ PF2 Division. “Drawing on Korea Investment & Securities’ capabilities in structured finance and capital markets, we will provide financial solutions tailored to GPU infrastructure projects and actively support the growth of Korea’s AI infrastructure industry.”

“AI data centers are becoming core infrastructure that shapes a country’s industrial competitiveness, extending beyond simple information technology (IT) facilities,” said Han Jeongseop, head of Samil PwC’s Real Asset Group. “Given the distinct characteristics of GPU infrastructure assets, they require an approach different from conventional infrastructure finance. We will draw on Samil PwC’s integrated advisory expertise to actively support the smooth execution of GPU financing projects.”

This content was produced with the assistance of AI translation services.