hard · Corporate Credit Analysis

An issuer, Horizon Corp, is considering a 'Distressed Exchange' where bondholders are offered 75 cents on the dollar in new, higher-ranking secured debt for their current senior unsecured notes (trading at 60 cents).

Why would a rating agency likely classify this as a default?

  1. Rating agencies only classify exchanges as default if the new security trades below the current market price of 60 cents.
  2. The exchange is only a default if it is involuntary and mandated by a bankruptcy court.
  3. The offer constitutes a 'forced loss' where the creditor receives less than the original contractual promise.
  4. Any exchange of unsecured debt for secured debt is an automatic technical default under the pari passu clause.

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