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Private credit - structure, pricing, and the arithmetic

Loss-adjusted return and breakeven default rate

A promised yield turned into an expected one, then run through fund-level leverage and a fee waterfall, and finally inverted into the default rate that takes the result to zero. Every input is encoded in the URL. All arithmetic runs in the browser.

Inputs

Result

Fee waterfall

Stated per 100 of investor equity, so every line reads directly as a percentage of equity. Fund-level debt is 100 at the stated cost, so gross assets are equity plus debt.

Breakeven default rate by turn of leverage

Each added turn of leverage raises the return and lowers the cushion. The breakeven columns hold the yield, the recovery, and the cost of debt constant and solve only for the default rate.

Chart

Three lines, each as a function of the annual default rate on the horizontal axis: the loss-adjusted asset yield, the loss-adjusted return on equity through the leverage facility, and the same return net of management and incentive fees. The solid vertical marker is the breakeven default rate at which the levered return reaches zero; the dotted vertical line is the default rate currently entered.

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Formulas

Every figure above is produced by the identities below. They are reproduced here in full so the page is readable without running anything.

Expected loss and the loss-adjusted yield

Loss given default is the complement of recovery. The expected annual credit loss is the default rate on par multiplied by loss given default, and the loss-adjusted yield is the all-in yield less that loss. It converts a promised yield into an expected one, and it is the only basis on which two loans at different risk are comparable. It is an expected value, and credit losses are not symmetric around it.

LGD = 1 - R EL = d * LGD LAY = Y - d * (1 - R)

Worked: Y = 9.80 percent, d = 2.00 percent, R = 60 percent. LGD = 40 percent, EL = 2.00 x 0.40 = 0.80 percent, LAY = 9.80 - 0.80 = 9.00 percent. A default rate of 4.00 percent at an 80 percent recovery gives the same 0.80 percent of expected loss and the same 9.00 percent loss-adjusted yield from a very different credit profile, which is why the pair has to be quoted together. Of a 580 bps all-in spread on those terms, 80 bps is expected loss and 500 bps is compensation for everything else.

Levered return on equity

Borrowing at the fund level and investing the proceeds alongside equity in the same asset pool. The return on equity is linear in the asset return and linear in the cost of debt, with the leverage ratio as the multiplier on both. The second form makes the mechanic explicit: the equity return is the asset return plus the leverage ratio times the spread earned on borrowed money.

R_e = R_a * (1 + L) - c * L = R_a + L * (R_a - c) L = debt / equity at the fund level c = all-in cost of the facility

Worked: R_a = 9.80 percent, L = 1.0, c = 6.00 percent gives R_e = 19.60 - 6.00 = 13.60 percent. Applying the same formula to the loss-adjusted 9.00 percent gives 18.00 - 6.00 = 12.00 percent, so leverage magnified 80 bps of expected loss into 160 bps of equity return. At those inputs the spread earned per turn is 380 bps.

The asset return at which equity is wiped out

R_e = 0 when R_a = c * L / (1 + L)

Worked: at L = 1.0 and c = 6.00 percent that is 6.00 x 1.0 / 2.0 = 3.00 percent. At L = 2.0 it is 6.00 x 2.0 / 3.0 = 4.00 percent. Each added turn raises the asset return the pool must earn before the equity earns anything.

Breakeven default rate

The annualised default rate at which the return falls to a chosen threshold. It restates a yield as the cushion it buys, which is a more useful comparison than the yield itself. Unlevered, the threshold applies directly to the asset return. Levered, the threshold applies to the equity return, so it is first translated back into the asset return that produces it.

Unlevered: d* = (Y - h) / (1 - R) Levered: required asset return R_a = (h + c * L) / (1 + L) d* = (Y - R_a) / (1 - R) At h = 0 the levered form reduces to d* = (Y - c * L / (1 + L)) / (1 - R)

Worked, Y = 9.80 percent and R = 60 percent throughout. Unlevered to a zero return: 9.80 / 0.40 = 24.5 percent. Unlevered to a 4.00 percent hurdle: (9.80 - 4.00) / 0.40 = 14.5 percent. Levered 1:1 at 6.00 percent to a zero equity return: the asset return at which equity earns nothing is 3.00 percent, so d* = (9.80 - 3.00) / 0.40 = 17.0 percent. Levered 2:1: the asset breakeven is 4.00 percent, so d* = (9.80 - 4.00) / 0.40 = 14.5 percent. At a 40 percent recovery instead of 60, the 1:1 figure falls to (9.80 - 3.00) / 0.60 = 11.3 percent.

Management fee

The fee rate is quoted on a base, and the base determines what the fee costs the equity. A fee on gross assets is charged on borrowed money as well as investor money, so at one turn of leverage a one percent gross-assets fee costs the equity two percent. In this static, fully-deployed model net assets and equity commitments are both equal to equity, so those two bases produce the same figure here; they diverge once capital is undrawn or marks move away from cost.

Gross assets base: fee as percent of equity = m * (1 + L) Net assets base: fee as percent of equity = m Commitments base: fee as percent of equity = m

Worked: m = 1.00 percent on gross assets at L = 1.0 costs the equity 1.00 x 2.0 = 2.00 percent.

Incentive fee, hurdle, and catch-up

The incentive fee is charged on pre-incentive net investment income above a stated hurdle on equity. Without a catch-up the manager takes the incentive rate on the excess. With a full catch-up the manager takes 100 percent of income between the hurdle and the catch-up boundary, and the incentive rate on everything above it.

Pre-incentive NII = Y * (1 + L) - c * L - management fee Boundary = h / (1 - i) No catch-up: fee = i * max(0, NII - h) Full catch-up: fee = min(NII, Boundary) - h, if NII > h plus i * max(0, NII - Boundary) Net return = NII - incentive fee

Worked, Y = 9.80 percent levered 1:1 at 6.00 percent with a 1.00 percent gross-assets fee, a 7.00 percent hurdle, and a 15 percent incentive rate. Gross investment income is 19.60 percent of equity, less 6.00 of interest and 2.00 of management fee, giving pre-incentive net investment income of 11.60 percent. Without a catch-up the fee is 0.15 x 4.60 = 0.69 percent and the net return is 10.91 percent, a 269 bps gap to the 13.60 percent gross figure. With a full catch-up the boundary is 7.00 / 0.85 = 8.235 percent: the manager takes 100 percent of the 1.235 between 7.000 and 8.235, then 15 percent of the 3.365 above it, being 0.505, for a total fee of 1.740 percent and a net return of 9.86 percent. The catch-up more than doubles the fee at this income level, a difference of 105 bps of net return.

Worked leverage table

Asset yield 9.80 percent, loss-adjusted asset yield 9.00 percent, facility cost 6.00 percent, recovery 60 percent. Illustrative inputs, not market levels.

LGross return on equityLoss-adjustedAsset return at zero equityBreakeven default rate
0.0x9.809.000.0024.50
0.5x11.7010.502.0019.50
1.0x13.6012.003.0017.00
1.5x15.5013.503.6015.50
2.0x17.4015.004.0014.50

URL parameters

ParameterMeaningDefault
yieldGross all-in yield on the asset pool, Y, in percent. The yield-to-take-out figure rather than the coupon.9.8
defaultAnnualised default rate on par, d, in percent2
recoveryRecovery R on defaulted par, in percent; LGD is 100 less this. A tranche-level recovery, not a blended one.60
leverageDebt divided by equity at the fund or vehicle level, L1
costAll-in cost c of the leverage facility, in percent, including undrawn and arrangement costs6
hurdleThreshold h for the breakeven and for the incentive fee, in percent. Zero gives the wipe-out case.4
mgmtfeeManagement fee rate, in percent1
feebasegross, net, or commitmentsgross
incentiveIncentive fee rate on net investment income above the hurdle, in percent15
catchupnone or fullnone

Unlevered, to a zero return:
https://privatecredit.wiki/calc/loss/?yield=9.8&default=2&recovery=60&leverage=0&hurdle=0
Levered 1:1 at 6.00 percent, with fees and a full catch-up over a 7.00 percent hurdle:
https://privatecredit.wiki/calc/loss/?yield=9.8&default=2&recovery=60&leverage=1&cost=6&mgmtfee=1&feebase=gross&incentive=15&hurdle=7&catchup=full

Published and maintained by · [email protected]. About this reference · privatecredit.wiki · the wider network.

A simplified model. It is a single-period, fully-deployed, static calculation: one constant annual default rate, one constant recovery, one constant cost of debt, no path dependency, no timing, no recycling, no subscription-line effect, no expenses beyond the stated fees, no covenant or borrowing-base constraint that would force deleveraging as marks fall, and no tax. Expected loss is an average, and a portfolio does not experience an average. Fee terms, waterfalls, clawbacks, and hurdle definitions are negotiated and vary between vehicles. See return metrics and fund and vehicle structures.

Reference information only. Not legal, tax, accounting, or investment advice. Private credit documents vary materially between transactions, lenders, and jurisdictions, and the definitions that determine every covenant calculation are negotiated rather than standard. Worked examples use illustrative inputs and are not market levels. Consult counsel.