Lesson

Liquidation preference is used in fixed-income investments, particularly in bonds and preferred stocks. It refers to the order in which investors are paid in the event of a company's liquidation, bankruptcy, or sale. Investors with a higher liquidation preference have a higher priority in receiving their investment back before others. Understanding liquidation preference is essential for fixed-income investors as it helps them assess the risk associated with their investments.

Practice Question #1

Which type of security has the highest liquidation preference?

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Terms

Liquidation:
The process of selling a company's assets and distributing the proceeds to its investors and creditors.
Liquidation preference:
The order in which investors are paid in the event of a company's liquidation, bankruptcy, or sale.
Senior debt:
Debt that has a higher priority in the event of liquidation, meaning it is paid before other debts.
Subordinated debt:
Debt with a lower priority in the event of liquidation, meaning it is paid after senior debt.
Preferred stock:
A type of equity security with a higher liquidation preference than common stock.
Common stock:
A type of equity security with the lowest liquidation preference.

Practice Question #2

What is the primary risk associated with holding subordinated debt?

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Historical Example

In the 2008 financial crisis, many companies faced bankruptcy and liquidation. Investors holding senior debt and preferred stock were paid before those holding subordinated debt and common stock.

Practice Question #3

In the event of a company's liquidation, which type of security is paid last?

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Real-World Example

A company has issued both senior debt and subordinated debt. If the company goes bankrupt and its assets are liquidated, investors holding the senior debt will be paid first, followed by those holding the subordinated debt. If there are insufficient funds to pay all investors, those holding subordinated debt may not receive their full investment back.

Practice Question #4

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Rhyme

In liquidation's preference game, senior debt will stake its claim. Preferred stock is next in line, while common stock waits behind.

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