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17.9: Key Terms

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    94781
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    after-tax cost of debt
    the net cost of interest on a company’s debt after taxes; the firm’s effective cost of debt
    capital
    a company’s sources of financing
    capital structure
    the percentages of a company’s assets that are financed by debt capital, preferred stock capital, and common stock capital
    conversion price
    the face value of a convertible bond divided by its conversion ratio
    conversion ratio
    the number of shares of common stock receivable for each convertible bond that is converted
    convertible bonds
    bonds that can be converted into a fixed number of shares of common stock upon maturity
    financial distress
    when a firm has trouble meeting debt obligations
    financial leverage
    the debt used in a company’s capital structure
    flotation costs
    costs involved in the issuing and placing of new securities
    interest tax shield
    the reduction in taxes paid because interest payments on debt are a tax-deductible expense; calculated as the corporate tax rate multiplied by interest payments
    levered equity
    equity in a firm that has debt outstanding
    net debt
    a company’s total debt minus any cash or risk-free assets the company holds
    preferred stock
    equity capital that has a fixed dividend; preferred shareholders fall in between debt holders and common stockholders in the order of claimants
    trade-off theory
    a theory stating that the total value of a levered company is the value of the firm without leverage plus the value of the interest tax shield less financial distress costs
    unlevered equity
    equity in a firm that has no debt outstanding
    weighted average cost of capital (WACC)
    the average of a firm’s debt and equity costs of capital, weighted by the fractions of the firm’s value that correspond to debt and equity

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