medium · Private Credit & Debt portfolio-management-monitoring-workouts

A private credit fund holds a portfolio of 100 loans. The manager calculates the 'non-accrual rate' for the quarterly report.

If the total cost basis of the portfolio is $1,000,000,000 and the fair value is $950,000,000, and 4 loans with a total fair value of $38,000,000 are on non-accrual, what is the reported non-accrual rate?

  1. 4.0%
  2. 4.2%
  3. 3.8%
  4. 5.0%

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