v3.21.2
Debt
9 Months Ended
Sep. 30, 2021
Debt [Abstract]  
Debt
Note 7—Debt
Our debt balance at September 30, 2021, was
 
$
19.7
 
billion compared with $
15.4
 
billion at December 31, 2020.
 
On January 15, 2021, we completed the acquisition of Concho
 
in an all-stock transaction.
 
In the acquisition, we
assumed Concho’s publicly
 
traded debt, with an outstanding principal balance
 
of $
3.9
 
billion, which was recorded
at fair value of $
4.7
 
billion on the acquisition date.
 
Debt assumed consisted of the following:
3.75
% Notes due
2027
 
with principal of $
1,000
 
million
4.3
% Notes due
2028
 
with principal of $
1,000
 
million
2.4
% Notes due
2031
 
with principal of $
500
 
million
4.875
% Notes due
2047
 
with principal of $
800
 
million
4.85
% Notes due
2048
 
with principal of $
600
 
million
The adjustment to fair value of the senior
 
notes of approximately $
0.8
 
billion on the acquisition date will be
amortized as an adjustment to interest
 
expense over the remaining contractual
 
terms of the senior notes.
In the first quarter of 2021, we completed
 
a debt exchange offer
 
related to the debt assumed from
 
Concho.
 
Of the
approximately $
3.9
 
billion in aggregate principal amount
 
of Concho’s senior notes
 
offered in the exchange,
98
percent, or approximately
 
$
3.8
 
billion, were tendered and accepted.
 
The new debt issued by ConocoPhillips had
the same interest rates
 
and maturity dates as the Concho senior notes.
 
The portion not exchanged, approximately
$
67
 
million, remained outstanding across
 
five series of senior notes issued by Concho.
 
The debt exchange was
treated as a debt modification for
 
accounting purposes resulting in a portion
 
of the unamortized fair value
adjustment of the Concho senior notes allocated
 
to the new debt issued by ConocoPhillips on the settlement
 
date
of the exchange.
 
The new debt issued in the exchange is
 
fully and unconditionally guaranteed by
 
ConocoPhillips
Company.
We have a revolving
 
credit facility totaling $
6.0
 
billion with an expiration date
 
of
May 2023
.
 
Our revolving credit
facility may be used for direct
 
bank borrowings, the issuance of letters
 
of credit totaling up to $
500
 
million, or as
support for our commercial paper program.
 
The revolving credit facility is broadly
 
syndicated among financial
institutions and does not contain any
 
material adverse change provisions
 
or any covenants requiring maintenance
of specified financial ratios or credit ratings.
 
The facility agreement contains
 
a cross-default provision
 
relating to
the failure to pay principal or
 
interest on other debt obligations
 
of $
200
 
million or more by ConocoPhillips, or any
of its consolidated subsidiaries.
 
The amount of the facility is not subject to redetermination
 
prior to its expiration
date.
Credit facility borrowings may
 
bear interest at a margin above
 
rates offered
 
by certain designated banks in the
London interbank market or
 
at a margin above the overnight federal
 
funds rate or prime rates
 
offered by certain
designated banks in the U.S.
 
The facility agreement calls for
 
commitment fees on available,
 
but unused, amounts.
 
The facility agreement also contains
 
early termination rights if our current directors
 
or their approved successors
cease to be a majority of the Board of Directors.
The revolving credit facility supports
 
our ability to issue up to $
6.0
 
billion of commercial paper.
 
Commercial paper
is generally limited to
maturities of 90 days
 
and is included in the short-term debt on our consolidated
 
balance
sheet. With no commercial paper outstanding
 
and
no
 
direct borrowings or letters
 
of credit, we had access to $
6.0
billion in available borrowing capacity
 
under our revolving credit facility at
 
September 30, 2021.
 
At December 31,
2020, we had $
300
 
million of commercial paper outstanding
 
and
no
 
direct borrowings or letters of credit
 
issued.
 
Following our September 20, 2021, announcement
 
regarding the Shell Permian
 
Acquisition,
 
the three rating
agencies reviewed their pre-announcement
 
ratings on our debt resulting in the
 
following:
Fitch affirmed its rating of our long-term debt as “A” with a “stable” outlook.
 
S&P affirmed its rating of our long-term debt of “A-” with a “stable” outlook.
 
Moody’s affirmed its rating of our senior long-term debt of “A3” and upgraded the outlook to “positive”
from “stable.”
 
We do not have any
 
ratings triggers on any of our
 
corporate debt that would
 
cause an automatic default, and
thereby impact our access to liquidity,
 
upon downgrade of our credit ratings.
 
If our credit ratings are downgraded
from their current levels, it could
 
increase the cost of corporate
 
debt available to us and restrict
 
our access to the
commercial paper markets.
 
If our credit rating were to deteriorate
 
to a level prohibiting us from accessing
 
the
commercial paper market, we
 
would still be able to access funds under our revolving
 
credit facility.
 
At September 30, 2021, we had $
283
 
million of certain variable rate
 
demand bonds (VRDBs) outstanding with
maturities ranging through 2035.
 
The VRDBs are redeemable at the option of the bondholders
 
on any business
day.
 
If they are ever redeemed, we have
 
the ability and intent to refinance on
 
a long-term basis, therefore, the
VRDBs are included in the “Long-term debt” line on our consolidated
 
balance sheet.