hard · Debt Capital Markets

A corporate issuer has an underfunded pension plan with a net liability of $250 million.

When calculating the issuer's credit ratios for a new bond issuance, how should an analyst treat this liability?

  1. Treat it as a 'contingent' equity component
  2. Subtract it from the company's cash balance
  3. Add the net deficit to the total debt amount
  4. Ignore it as it is a non-cash accounting item

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