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guide · Cairn research education

The loss waterfall: who loses first?

A visual explanation of senior priority, junior residual value and possible impairment.

·Reference model only
Understand to Calculate to ExploreUnderstandsynthetic modelCalculateshow assumptionsExplorenot a guarantee

The model values total assets, subtracts the senior claim and assigns the remainder to junior equity. A price shock therefore reduces junior reference value first. If assets fall below the senior claim, senior impairment appears in the waterfall too.

Priority is a claim order, not guaranteed principal. A hypothetical reserve in Risk Lab is a scenario input, not funded insurance. Run the Risk Lab and read reference value versus cash.