medium · Debt Capital Markets

A corporate hybrid security is issued as a perpetual bond with a call date in 5 years.

If the rating agencies grant '50% equity credit' for this instrument, how does an analyst treat a $400 million issuance when calculating adjusted leverage?

  1. Add $200 million to total debt and treat $200 million as equity
  2. Ignore the $400 million entirely as it is a hybrid
  3. Add the full $400 million to total debt
  4. Subtract $200 million from cash and add $400 million to debt

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