medium · Debt Capital Markets credit-ratings-risk

Why might a borrower prefer incurrence covenants over maintenance covenants?

  1. They always result in a measurably lower fixed interest rate on the borrowed debt amount.
  2. They offer greater operational flexibility and do not risk default simply from a business downturn.
  3. They eliminate the need for any negotiated EBITDA definition within the credit agreement entirely.
  4. They are considerably easier for the major credit rating agencies to model, score, and analyze in practice.

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