| If interest coverage ratio is | Column1 | Column2 | Column3 |
| > | ² to | Rating is | Spread is |
| 12.5 | 100000 | Aaa/AAA | 0.60% |
| 9.5 | 12.499999 | Aa2/AA | 0.80% |
| 7.5 | 9.499999 | A1/A+ | 1.00% |
| 6 | 7.499999 | A2/A | 1.10% |
| 4.5 | 5.999999 | A3/A- | 1.25% |
| 4 | 4.499999 | Baa2/BBB | 1.60% |
| 3.5 | 3.9999999 | Ba1/BB+ | 2.50% |
| 3 | 3.499999 | Ba2/BB | 3.00% |
| 2.5 | 2.999999 | B1/B+ | 3.75% |
| 2 | 2.499999 | B2/B | 4.50% |
| 1.5 | 1.999999 | B3/B- | 5.50% |
| 1.25 | 1.499999 | Caa/CCC | 6.50% |
| 0.8 | 1.249999 | Ca2/CC | 8.00% |
| 0.5 | 0.799999 | C2/C | 10.50% |
| -100000 | 0.499999 | D2/D | 14.00% |