hard · Private Credit & Debt

Under IFRS 16, a company capitalizes $50 million of lease liabilities at the OpCo level.

How does this 'Lease Adjustment' typically affect the 'Equity Cushion' available to HoldCo PIK lenders?

  1. It increases the equity cushion by reducing the amount of cash interest paid at OpCo.
  2. It reduces the equity cushion because lease liabilities rank ahead of HoldCo equity claims.
  3. It increases the equity cushion by adding 'Right-of-Use' assets to the balance sheet.
  4. It has no effect because HoldCo lenders only care about cash-pay debt.

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