medium · Debt Capital Markets

An issuer redeems 35% of its bonds via an equity claw at 108.

If the bonds were originally issued with a 2% Original Issue Discount (OID), how does the redemption affect the issuer's interest expense in the year of the claw?

  1. It lowers interest expense because OID is only paid if the bond reaches its full maturity.
  2. The OID is 'refunded' to the issuer because the debt was retired earlier than expected.
  3. It causes an immediate 'acceleration' of the remaining OID amortization for the redeemed portion, creating a one-time non-cash charge.
  4. It has no effect because OID is an equity adjustment, not a debt adjustment.

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