debt pushdown
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
The practice of transferring acquisition debt onto the balance sheet of the target company so its cash flows service the borrowing.
A debt pushdown let the group offset interest against the operating profits of the acquired subsidiary.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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