1. The 5 “C’s” (Domestic and International)
Character
Capacity
Capital
Condition
Collateral

2. The 3 “C’s “ (International)
Country Risk
Currency
Culture risks

3. Country Risk Countries are interdependent
Country conditions affect customers
Assessment must be:
Systematic
Objective
Relevant

4. Value of Past Due Invoices per US Dollar
$.00
$.25
$.50
$.90
Two Years
One Year
Six Months
Three Months

5. Cost of Interest ($7.00) $12.00 Twelfth $5 $95 $100 ($3.00) $8.00
Eighth
($1.00)
$6.00
Sixth
$1.00
$4.00
Fourth
First
Profit
After
Interest
Payment
Amount
Month
Net Profit
Cost
Sales