This publication addresses the issues associated with the financing of new nuclear power plants. It explores the roles, responsibilities and options of both government and industry with regard to nuclear power plant financing, as well as issues of risk mitigation and management. The report stresses that finance for new nuclear plants can be secured in a number of ways, but efficient risk allocation and proper assurances of loan repayment, as well as returns on capital, must be integral parts of any financing scheme. Good project management and careful contracting are the key elements in commercial risk allocation, which should ideally be allotted to those parties best suited to manage or control the given risk.