LBO & Paper LBOMedium

What is original issue discount (OID) in LBO financing, and how does it flow through Sources & Uses and the model?

Model answer

OID means the debt is issued below par — e.g., a term loan sold at 98 gives the borrower 98 cents of cash per dollar of face value, but the borrower owes the full 100 at maturity. In Sources & Uses…

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