medium · Private Credit & Debt documentation-covenants-terms

A BDC portfolio is valued under ASC 820. A specific loan was originated at par ($100) with a coupon of SOFR + 550. Due to an EBITDA decline, the borrower's internal rating is downgraded, and the market yield for similar risk is now SOFR + 750.

What is the likely impact on the loan's fair value?

  1. The value will increase to $102 to compensate for the higher risk.
  2. The loan will be marked at a premium because it is now 'higher yield'.
  3. The loan will remain at par due to its floating-rate nature.
  4. The loan will be marked at a discount to par.

Sign up free to see the explanation and track your rank →

More Private Credit & Debt documentation-covenants-terms practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 46,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials