Korea Investment & Securities joins forces with Samil PwC to target the GPU financing market

[Financial News] Korea Investment & Securities is joining forces with Samil PwC to tap the GPU financing market needed for investment in artificial intelligence (AI) infrastructure.
With demand for computing powered by high-performance graphics processing units (GPUs) growing rapidly, the plan is to establish a financial and advisory partnership spanning everything from asset valuation and project feasibility reviews to financing.
Korea Investment & Securities, a subsidiary of Korea Investment Holdings, said on the 21st that it had signed a strategic memorandum of understanding (MOU) with Samil PwC for GPU financing.
The agreement was signed on the 20th to establish financing structures suited to GPU infrastructure projects that require large-scale upfront investment and to support stable funding.
With the recent spread of generative AI driving a surge in demand for computing powered by high-performance GPUs, investment in AI data centers is also on the rise. However, GPUs have short replacement cycles as technology advances and high asset-value volatility, requiring a different approach from conventional real estate and traditional infrastructure financing.
This is because financing structures must be designed after comprehensively assessing equipment residual values, project cash flows and the likelihood of recovering the investment.
Taking these characteristics into account, the two companies agreed to jointly develop investment structures and financing plans from the early stages of GPU infrastructure projects. Drawing on its expertise in structured finance and capital markets, Korea Investment & Securities will handle financing structure design, fundraising and investor recruitment.
Samil PwC will draw on its financial, accounting and tax advisory capabilities to support GPU asset valuation, project feasibility reviews, due diligence and risk analysis.
The areas of collaboration include: structuring investments in GPU infrastructure and providing financial advice; GPU asset valuation and project feasibility reviews; financial and tax due diligence and risk analysis; fundraising and investor recruitment; and advisory services for AI data center development and investment. Specific investment structures and amounts will be determined through discussions on a project-by-project basis.
The significance of the agreement lies in combining the structured finance capabilities of a financial company with the specialized advisory expertise of an accounting firm, at a time when investment in AI infrastructure is expanding. Because GPU performance and market value can change rapidly with technological advances, incorporating asset valuations and project feasibility analyses into financing structure design is considered a key task in managing investment risk. The two companies plan to link financing with advisory services to improve the investment viability of GPU infrastructure projects.
“AI computing infrastructure centered on GPUs is emerging as a new core investment area in global financial markets,” said Park Cheol-su, head of Korea Investment & Securities’ PF2 Division. “Building on the company’s capabilities in structured finance and capital markets, we will provide financial solutions tailored to GPU infrastructure projects and actively support the growth of the domestic AI infrastructure industry.”
“AI data centers are establishing themselves as core infrastructure that determines a country’s industrial competitiveness, going beyond mere information technology (IT) facilities,” said Han Jeong-seop, head of Samil PwC’s Real Assets Group. “Given the nature of GPU infrastructure assets, a different approach from traditional infrastructure financing is needed. Drawing on Samil PwC’s integrated advisory expertise, we will actively support the smooth advancement of GPU financing projects.”

[email protected] Kang Jung-mo Reporter