easy · Investment Banking rx-dcm-ecm

If a company has both First Lien and Second Lien debt, how does the Absolute Priority Rule treat them?

  1. They share proceeds pro-rata from all assets
  2. They are treated as one single class
  3. Second Lien is satisfied first if it has a higher interest rate
  4. First Lien is satisfied 100% before Second Lien receives recovery

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