--- title: "The Credit Analysis Metrics Dictionary | CRiskCo" description: "Complete reference of credit metrics: PD, LGD, EAD, IMOR, DTI, DSO, CEI and more, with definitions and formulas for credit analysts." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "BlogPosting", "headline": "The Credit Analysis Metrics Dictionary", "description": "Complete reference of credit metrics: PD, LGD, EAD, IMOR, DTI, DSO, CEI and more, with definitions and formulas for credit analysts.", "image": "https://storage.googleapis.com/gpt-engineer-file-uploads/lRq9w4w9TgRQtl3BoT0oKN9IzJY2/social-images/social-1770757959702-Logo_CRiskCo_2026.jpg", "url": "https://criskco.com/blog/metricas-credito", "datePublished": "2026-02-16", "dateModified": "2026-02-16", "author": { "@type": "Person", "name": "CRiskCo" }, "publisher": { "@type": "Organization", "name": "CRiskCo", "url": "https://criskco.com", "logo": { "@type": "ImageObject", "url": "https://storage.googleapis.com/gpt-engineer-file-uploads/lRq9w4w9TgRQtl3BoT0oKN9IzJY2/social-images/social-1770757959702-Logo_CRiskCo_2026.jpg" } }, "keywords": "métricas de crédito, PD, LGD, IMOR, DSO, análisis crediticio", "mainEntityOfPage": "https://criskco.com/blog/metricas-credito" }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://criskco.com/" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://criskco.com/blog" }, { "@type": "ListItem", "position": 3, "name": "The Credit Analysis Metrics Dictionary", "item": "https://criskco.com/blog/metricas-credito" } ] } ] --- 📘 2025 Report: [Mexico Economic Review 2025 — outlook, charts, and sector signals ](/mexico-economic-review-2025)[Read](/mexico-economic-review-2025) [![CRiskCo](/assets/criskco-logo-KYPBr-8b.png)](/en) Solutions Developers [Pricing](/en/pricing) Resources [Sign In](https://app.criskco.com)ES[Book a Demo](https://meetings.hubspot.com/israel-madrid/lead-discovery) [Home](/en)[Blog](/en/blog) The Credit Analysis Metrics Dictionary # The Credit Analysis Metrics Dictionary Complete reference of credit metrics: PD, LGD, EAD, IMOR, DTI, DSO, CEI and more, with definitions and formulas for credit analysts. Thought Leadership February 16, 2026 CRiskCo Credit analysis uses a variety of metrics to evaluate an applicant's capacity, willingness, and probability of payment. This dictionary compiles the most important metrics that every credit analyst should know. ## Credit risk metrics \### Probability of Default (PD) The probability that a borrower will fail to meet their obligations within a given period (usually 12 months). Expressed as a percentage, it's the foundation of most credit scoring models. \### Loss Given Default (LGD) The percentage of exposure lost when a borrower defaults. Depends on collateral type, credit priority position, and recovery process efficiency. \### Exposure at Default (EAD) The total amount a borrower owes at the moment of default. Includes the outstanding balance plus any undrawn credit lines that could be utilized. \### Expected Loss (EL) EL = PD × LGD × EAD. Represents the average loss an institution expects to suffer in its credit portfolio. ## Portfolio performance metrics \### Non-Performing Loan Ratio (IMOR in Mexico) IMOR = [Past-Due Portfolio](/en/blog/cartera-vencida) / Total Portfolio × 100. The most widely used indicator in Mexico for measuring credit portfolio quality. Mexico's banking regulator (CNBV) publishes IMOR for all regulated institutions. \### Past-Due Portfolio Coverage Ratio (ICOR) ICOR = Preventive Reserves / Past-Due Portfolio × 100. Measures what percentage of past-due loans is covered by reserves. An ICOR above 100% indicates full coverage. \### Recovery Rate Percentage of the defaulted amount ultimately recovered through collection processes, restructuring, or guarantee execution. \### Vintage Analysis Analysis that groups credits by origination period to compare each generation's performance over time. Fundamental for evaluating changes in origination policies. ## Individual evaluation metrics \### Debt-to-Income Ratio (DTI) DTI = Monthly Debt Payments / Gross Monthly Income × 100. Indicates what proportion of income goes to debt payments. Should not exceed 35-40%. \### Loan-to-Value Ratio (LTV) LTV = Credit Amount / Collateral Value × 100. Primarily used in mortgage credits. A high LTV implies greater risk for the lender. \### Debt Service Coverage Ratio (DSCR) DSCR = Available Cash Flow / Total Debt Service. A DSCR above 1.25 is generally considered healthy. Indicates whether cash flow is sufficient to cover debt payments. ## Collection metrics \### Days Sales Outstanding (DSO) Average days a company takes to collect its accounts receivable. An increasing DSO may indicate deterioration in client portfolio quality. \### Collection Effectiveness Index (CEI) Measures collection process effectiveness by comparing what was collected against what was outstanding. A CEI of 80% or higher is considered efficient. \### Average Days Delinquent (ADD) ADD = DSO - Best Possible Payment Terms. Measures average delay relative to established payment conditions. ## SAT-derived metrics At CRiskCo, we've developed unique metrics derived from CFDI analysis: - **Client concentration:** Revenue percentage dependent on top clients - **Fiscal seasonality:** Revenue variability between periods - **Invoicing trend:** Growth or decline in CFDI issuance - **Commercial network:** Analysis of relationships between CFDI issuers and recipients These metrics feed our FinScore and provide insights that traditional bureau metrics cannot capture. Learn more about [financial ratios](/en/blog/ratios-financieros) and [credit scores](/en/blog/puntuacion-de-credito) in our complementary guides. * * * _Ready to go beyond traditional metrics? \[Discover CRiskCo's FinScore\](/solutions/credit-risk)._ métricas de crédito PD LGD IMOR DSO análisis crediticio [Back to Blog](/en/blog) [![CRiskCo](/assets/criskco-logo-KYPBr-8b.png)](/en) Risk and compliance intelligence for Mexico. We connect multi-source regulatory data for reliable enterprise decisions. 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