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Finance · General

Credit Analysis and Bond Ratings

Credit rating agencies, rating scales, and the key factors used to assess bond credit risk.

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Name the three major credit rating agencies in the United States.
Standard and Poor's (S&P), Moody's, and Fitch.
What does S&P stand for?
Standard and Poor's.
Which rating agency uses Aaa instead of AAA for its highest rating?
Moody's.
What is the highest credit rating on the S&P scale?
AAA (triple A).
What does AAA rating mean?
Lowest risk of default; extremely strong capacity to meet financial commitments.
At what rating does a bond transition from investment-grade to speculative-grade (junk)?
Below BBB (on S&P); below Baa (on Moody's).
What is the lowest rating on the S&P bond scale?
D, which means the bond is in default.
What does the plus or minus modifier mean on an S&P rating?
It indicates relative position within the rating category, with plus being stronger and minus being weaker.
Which ratings does Moody's classify as investment-grade?
Aaa, Aa, A, and Baa.
What do speculative-grade ratings also go by?
Junk ratings or high-yield ratings.
Name three key factors credit agencies consider when rating a corporate bond.
Industry conditions, issuer's competitive position, and financial metrics such as debt, liquidity, and profitability.
What does interest coverage ratio measure?
The ability to service debt, calculated as EBIT (earnings before interest and taxes) divided by interest expense.
What is leverage in credit analysis?
The amount of debt a company uses to finance its assets, typically measured as debt-to-equity or debt-to-assets ratio.
Which is generally more favorable for credit quality: high or low leverage?
Low leverage, because less debt means lower financial risk and more capacity to weather downturns.
What does liquidity measure in credit analysis?
A borrower's ability to meet short-term obligations and how easily assets can be converted to cash.

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