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Desk

Leveraged Finance

Debt raised against a company's own cash flows in order to buy it — the financing behind private equity, and what decides whether a buyout happens at all.

The desk at a glance

Leveraged finance raises debt against a company's own cash flows, in order to buy that company. The borrower is usually a business somebody is acquiring; the lender is usually a fund rather than a bank; and the amount is set not by what the business needs but by what its cash flows will support.

That last point is the whole desk. A buyout is priced backwards from the financing: what a financial buyer can pay is what it can borrow, plus the equity it will commit for the return it targets. When lenders retreat by one turn of leverage, bids fall across the market even though not one business has changed. This is why the same asset is worth different amounts in different quarters, and why the answer has nothing to do with the asset.

The desk also carries a risk no other origination desk carries in the same shape: it commits the bank's own money before it has raised anybody else's. A commitment letter binds the bank to fund on agreed terms even if the market moves in between. What happens when it does move is the subject of half the documentation.

Who does what

  • The sponsor — the private equity fund. It is the client, it decides the structure, and its return target sets the maximum price. See the fund itself on the other half of the site, and the buyout here.
  • The underwriting banks commit to fund and then sell the debt on. The gap between what they committed to and what the market will buy is their exposure.
  • The syndication desk sells the loan to funds and other banks. If it does not clear, the terms move within the flex the commitment allows — and beyond that the bank keeps the paper. See the Term Loan B.
  • Direct lenders — funds that will commit the whole amount themselves, removing syndication risk entirely. Sponsors pay for that certainty, and in an auction certainty sometimes beats the last few basis points. See unitranche.
  • The rating agencies rate the structure for the funds and the collateralised loan obligations that are the organised buyer of this paper.
  • The lenders' lawyers write the credit agreement — and what that document permits, years later, is what decides who has power in a restructuring.

What decides whether this desk is busy

Six mechanisms, each with the direction it pushes in and the thing to watch. None of them is a forecast, and none is a number that goes out of date.

WhatWhich way it pushesWhat to watch
How much debt the market will lend against cash flowSets the buyer's maximum price directlyA buyout is priced backwards from the financing: what a sponsor can pay is what it can borrow plus the equity it will commit for the return it targets. When lenders retreat by a turn of leverage, bids fall even though nothing about the business changed.
The gap between what banks underwrite and what investors buyThe underwriting bank carries the differenceA bank commits to fund a buyout before the debt is sold on. If the market moves in between, the bank sells at a loss or holds the paper. That risk is what flex language exists to manage, and it is why commitments are priced with room in them.
Covenant terms, not only priceWhat the borrower may do later is negotiated at the startTwo loans at the same spread are not the same loan. What counts as earnings, how much more debt may be added, and what may be moved out of the lenders' reach decide what happens if things go wrong — and they are agreed while things are going well.
The exit that has to exist before the entryNo credible exit, no dealA financial buyer must be able to describe how it sells later — to a trade buyer, to another sponsor, or to the public market. When listings shut and trade buyers are absent, entry prices fall because the exit is worth less.
Holding periods that have run longPushes towards selling, refinancing or paying a dividendFunds have finite lives and investors expect capital back. An asset held past its expected period generates pressure for a transaction of some kind, which is where dividend recapitalisations and continuation vehicles come from.
The private credit alternativeCertainty of financing against priceA single lender that will commit the whole amount removes syndication risk and the possibility of a deal collapsing between signing and funding. Sponsors pay for that certainty, and in an auction certainty is sometimes worth more than the last few basis points.

The calendar this business keeps

Every desk has a rhythm its regulars plan around and a newcomer discovers by being surprised by it.

WhenWhat happensWhy it matters
The auction's second roundBidders receive the financing structure the seller expectsBy this point a bid is a financing plan. A bidder whose lenders have not committed is bidding on hope, and sellers can tell.
Signing, with the commitment attachedThe debt is committed in writing before it is raisedCommitment letters bind banks to fund even if the market turns, within agreed limits. This is why a buyout can be announced months before its bonds exist.
Syndication, weeks after signingThe committed debt is sold to funds and other banksA deal that does not clear at the expected terms is repriced within the flex the commitment allows. Everything beyond that is the underwriter's problem, and it shows up in that bank's results.
The first covenant test after closingThe forecast meets reality on a defined dateWhether a covenant is tested quarterly, tested only when the revolver is drawn, or not tested at all is one of the most consequential things in the document and one of the least discussed.
The refinancing, well before maturityLeveraged debt is refinanced repeatedly, rarely repaidA capital structure is not paid down to zero; it is rolled. Each roll is an opportunity to change terms, and a market that will not roll it is what converts leverage into restructuring.

How this desk reaches the rest of the site

The deals and the instruments are one subject. These are the corridors — each one a mechanism, not a resemblance.

ReachesHow
Mergers & Acquisitions DeskThis desk does not originate transactions so much as make somebody else's possible: nearly every sponsor bid in an auction is financed here.
Debt Capital Markets DeskA bridge loan exists to be replaced by a bond, so every large buyout is a future high-yield issue with a date on it.
Restructuring DeskThe terms agreed on this desk decide, years later, who has the power in a restructuring and what they can do with it.
Credit Derivatives MarketThe loans and bonds raised here are the raw material of the leveraged credit market and of the funds that buy it.
Alternatives & Private Markets MarketThe client is the private-equity fund, and this is where its returns are manufactured — leverage before operations.
Structured & Asset Finance DeskCollateralised loan obligations are the largest organised buyer of the loans this desk sells.

What the client is actually paying for

Three separate things, and confusing them is the commonest error:

  • The margin — the ongoing spread over a floating benchmark rate. This is the cost of the money, paid for as long as the debt exists.
  • The original issue discount — the loan is sold below its face value, so the lender receives more than the margin implies. It is how a deal is repriced without reopening the margin, and it is where flex usually lands first.
  • The arrangement and underwriting fees — paid once, for putting the structure together and for standing behind it.

The economically important term is not any of the three. It is what the document permits: how earnings may be adjusted before leverage is measured, how much further debt may be incurred, whether assets may be moved beyond the lenders' reach, and what a majority of holders may impose on a minority. Two loans at the same margin are not the same loan, and the difference only shows up when things go wrong — by which time it cannot be renegotiated. The playbook reads one in the order that matters.

Which blocker decides across this desk

Financing decides 6 of the 9 — which is most of the desk. Approval and Diligence decide none of them here — which does not mean they are absent, only that they are never the thing a transaction on this desk turns on.

The documents, in the order they appear

  • The commitment letter and term sheet — signed at the same time as the acquisition agreement, binding the banks to fund. Includes the flex: how far terms may be moved to get the debt sold.
  • The fee letter — separate and usually confidential, because the fees would otherwise be readable off the public documents.
  • The credit agreement — the loan itself. Definitions first: what counts as earnings, what counts as debt, what counts as a permitted investment.
  • The intercreditor agreement — who is paid first, who may enforce, and what the junior lenders may not do. On a structure with more than one layer this is the document that decides outcomes; see mezzanine.
  • The security documents — what is pledged, in which jurisdictions, and whether the pledge survives the borrower's insolvency there.
  • The offering memorandum, if the debt goes to the bond market rather than the loan market — see the high-yield issue.

Run the numbers

Interactive: how much debt the earnings carryMedium

Two tests bind a financing — a leverage ceiling and an interest-cover floor — and only the tighter of the two is the answer. Which one binds tells you what the structure is really exposed to.

Capacity on the leverage test
Capacity on the cover test
Debt capacity
Annual interest
Cash after everything
Which test binds
Reading

One year, no amortisation, no working-capital swing. A real credit paper does all three, and they usually make the answer smaller. Information and education only. Not advice, not a valuation, and not a quote for anything.

Interactive: where a buyout return actually comes fromMedium

Three sources, separated: the earnings grew, the multiple moved, or the debt was repaid. Most arguments about whether buyouts create value are arguments about which line is largest.

Equity in
Equity out
Money multiple
Annualised return
From earnings growth
From the exit multiple
From paying debt down
Reading

No fees, no dividends taken out along the way, one entry and one exit. Each source is measured holding the other two at entry, so the three do not sum exactly to the gain. Information and education only. Not advice, not a valuation, and not a quote for anything.

Interactive: sources and uses, with equity as the plugMedium

The first page of every deal model. The two columns have to be equal, which means the equity cheque is not chosen — it is whatever is left.

Total uses
New debt
Cash equity to write
Balance
Equity share of the funding
Spent on the transaction itself
Reading

Rolled equity is a source here because it never leaves. Whether a lender counts it towards the sponsor's contribution is a credit-agreement question, not an arithmetic one. Information and education only. Not advice, not a valuation, and not a quote for anything.

Interactive: the deleveraging pathMedium

Deleveraging is not a plan, it is an output: cash left after interest, capex and tax, swept into the loan, year after year.

Leverage at the start
Leverage at the end
Debt remaining
Repaid out of cash
When it clears 3×
Reading

No working-capital movement, no disposals, no refinancing. Those are the three things that actually change a deleveraging path, and none of them is in here. Information and education only. Not advice, not a valuation, and not a quote for anything.

How a deal dies here

  • The debt does not clear and the flex is not enough. The banks fund anyway and hold paper at a loss, which is a deal that completed and a transaction that failed.
  • The sponsor cannot reach its return at the price the seller wants, once the financing is priced. It withdraws, and a trade buyer wins the auction.
  • Diligence changes the earnings figure the whole structure was sized against. Leverage is a multiple of a number that has just moved.
  • The exit stops being credible. No listing window and no trade buyer means no way out in five years, and the entry price falls to reflect it.
  • A covenant is tested too early. A structure that cannot survive its own first test after closing is one nobody will lend into.

Concepts to master

  • Leverage is a multiple of an adjusted number. Add-backs for exceptional costs and run-rate synergies each may be defensible; together they are the difference between a figure a lender accepts and one it does not.
  • Returns come from three places — paying down debt, growing earnings, and selling at a higher multiple than you bought. Only the first two are the buyer's doing. See the buyout model.
  • Certainty of funds is a product. In a competitive process, a bid that cannot fail on financing beats a marginally higher one that can.
  • Covenant-lite is not covenant-free. It means maintenance tests are absent or apply only to the revolver; the incurrence tests are still there, and they still bind.
  • This desk manufactures the raw material of the leveraged credit market — see credit and the loan itself, plus leverage as a mechanism.

The Leveraged Finance shelf

Easy. LevFinLBO · Buyout · Sponsor acquisition

Leveraged buyout

A company bought largely with borrowed money, secured on the company itself. The price is worked out backwards from the financing.

Easy. LevFinDividend recap · Leveraged dividend

Dividend recapitalisation

A company borrows more and pays the proceeds to its owners. Nothing about the business changes; its balance sheet changes completely.

Easy. LevFinAdd-on · Buy-and-build · Tuck-in

Bolt-on acquisition

A portfolio company buying a smaller one. The arithmetic is the point: a low multiple bought into a higher one.

Medium. LevFinTLB · Institutional term loan · Leveraged loan

Term Loan B

The institutional loan that funds most buyouts. The bank commits first and sells afterwards, and the gap is its exposure.

Medium. LevFinDirect lending · Private credit facility

Unitranche

One lender, one instrument, one signature. The sponsor pays more for a financing that cannot fall apart before funding.

Medium. LevFinBridge loan · Bridge facility · Escrow financing

Bridge to bond

A loan that exists to be replaced. It lets an acquisition be announced with certain funds months before the bond can be sold.

Medium. LevFinGP-led secondary · Continuation fund · Single-asset continuation

Continuation vehicle

A fund sells an asset to a new fund it also manages. Existing investors choose cash or staying in — and the manager is on both sides.

Medium. LevFinStaple · Vendor financing package

Stapled financing

The seller's own bank offers a pre-arranged financing package to whoever buys — and sits on both sides of the same table.

Hard. LevFinMezz · Subordinated debt · Junior capital

Mezzanine finance

Debt between the senior lenders and the equity. Paid last among lenders, first among owners — and the intercreditor agreement is the deal.

Pages that lean on leveraged finance

  • EasySell-side auctionDealThe seller runs a race between buyers
  • EasyWhat kills a dealAnalysisFive ways a transaction fails to happen, counted across every deal on the site — and the one that decides most of…
  • MediumMaDeskHow a takeover actually works: the auction, the offer, the vote, the regulator and the long stop date — plus what…
  • MediumTake-privateDealA listed company bought by a financial buyer and removed from the market — with the debt committed before a word is said
  • HardCLO issueDealA managed fund financed by tranched notes
  • HardRestructuringDeskWhat happens when a company cannot pay: the standstill, the valuation fight, classes and voting, new money and the…
  • HardScheme of arrangementDealA takeover run through a court: it delivers the whole company or nothing, and the classes decide who has a veto
  • HardStructuredDeskHow money is lent against assets rather than companies: the warehouse, true sale, tranching and the waterfall,…