medium · Debt Capital Markets credit-ratings-risk

In a springing covenant structure, why might a lender exclude 'Letters of Credit' from the utilization calculation used to trigger the test?

  1. Because issued letters of credit rank higher than cash revolver draws in the bankruptcy waterfall, giving them seniority over drawn loan principal.
  2. To encourage the borrower to substitute LCs for cash draws so the company can deliberately hide its true leverage profile from the public debt and equity markets.
  3. Because outstanding letters of credit are classified as equity rather than indebtedness under the standard accounting principles applied to revolving credit facilities.
  4. To allow the borrower to perform ordinary course business activities, like posting LCs for rent or insurance, without triggering a full leverage audit.

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