medium · Corporate Credit Analysis

A 'double-dip' transaction provides a new creditor with two distinct claims on the borrower's enterprise value.

How is the first of these claims (the 'first dip') typically established?

  1. Through an intercompany loan from the borrowing entity to an operating subsidiary, which is then pledged as collateral.
  2. Through the issuance of a hybrid instrument that ranks as debt at the subsidiary and equity at the parent.
  3. By utilizing a springing lien that attaches to inventory only upon a decline in the fixed charge coverage ratio.
  4. By obtaining a joint and several guarantee from the parent and all restricted subsidiaries.

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