hard · Debt Capital Markets

Where do 'Corporate Hybrid' bonds typically sit on the debt-to-equity continuum, and what is a primary reason for their issuance?

  1. They are identical to common equity but with a fixed maturity.
  2. Below common equity; used to provide a tax-free dividend to investors.
  3. Above senior debt; used to reduce interest expense.
  4. Between subordinated debt and common equity; used to gain 'equity credit' from rating agencies.

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