medium · Debt Capital Markets

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

  1. Because LCs have a higher priority in a bankruptcy waterfall than cash revolver draws.
  2. To encourage the borrower to use LCs instead of cash to hide their true leverage from the public markets.
  3. Because LCs are considered equity rather than debt under standard accounting principles.
  4. To allow the borrower to perform ordinary course business activities, like posting LCs for rent or insurance, without triggering a full leverage audit.

Sign up free to see the explanation and track your rank →

More Debt Capital Markets practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 40,000+ practice questions, 18,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials