TERMinology

Our glossary of private capital terms

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Payment-in-Kind (PIK) Instrument

Interest mechanic whereby the interest due is not payable in cash to the lender, instead it is capitalized and added to the principal amount of debt outstanding. Therefore for a pure PIK instrument, the entire amount of the interest would be due upon maturity (or, if earlier, upon repayment).

See also: Pay-if-you-Can (PIYC) Instrument, (PIK) Toggle Instrument