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Series 79: Collection, Analysis & Evaluation of Data
Series 79 practice questioneasyCapital Structure Analysis

Which feature best describes payment-in-kind, or PIK, interest?

  1. AInterest converts automatically into common stock at maturity
  2. BInterest is paid only if EBITDA rises
  3. CInterest is satisfied by increasing principal rather than paying current cash✓ Correct answer
  4. DInterest is treated as a dividend for tax purposes
Explanation

Why CInterest is satisfied by increasing principal rather than paying current cash

Interest is satisfied by increasing principal rather than paying current cash PIK instruments conserve cash in the near term because unpaid interest compounds into the outstanding balance. That flexibility helps highly levered issuers, but it also increases credit risk because debt grows over time.

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