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L.6 · BEGINNER · 2 MIN

Capital Structure: Who Gets Paid First?

When a company faces financial trouble, not all creditors are equal. The capital structure determines who gets paid first and who takes losses.

Quiz · 5 questions ↓

Step through

1. Secured debt gets paid first from collateral (buildings, equipment). Lowest risk, lowest yield.

2. Senior unsecured bonds are next. No collateral, but higher priority than junior debt.

3. Subordinated bonds are junior to senior debt. Higher yield compensates for lower priority.

4. Preferred stock sits between bonds and common stock. Fixed dividends but no guarantee.

5. Common stock gets whatever is left. In bankruptcy, this is usually nothing.

Chart

Try it

In the **Credit** view, explore the debt maturity wall and capital structure for any company. Notice how different debt tranches have different priorities.

Key insight

Understanding the capital structure is essential for credit investors. The same company can be a great investment at the secured level and a terrible one at the equity level.

Check-in

A company files for Chapter 7 (liquidation). Capital stack: $500M senior secured debt, $500M subordinated debt, equity. Asset sale nets $400M. Who gets paid?
Check your understanding

Sit with the ideas.

A company goes bankrupt. It has $500M in assets, $300M in senior secured debt, and $400M in senior unsecured debt. What do senior secured creditors receive?

Why:
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