The credit analyst: the desk that reads the statements

You approve nothing. Your job is that the numbers the approver reads are true, adjusted and questioned.

The job

Three years of statements land in your queue. You spread them, normalize what the owner drew, size the debt service and write the analysis the recommendation stands on. A file is only as good as what you caught.

What lands on the desk

The spread
Fiscal statements plus the latest interim, mapped to one template so the years compare.
The normalization
Owner salary against market pay, the one-time gain, the rent paid to the holding company.
The covenant math
Debt service coverage against the policy floor, funded debt to tangible net worth, and whether the current ratio still holds.
The ageing
On a margined line, the receivables listing tells you what the line is really secured by.

What this role decides

Training that fits

Pathway PW-1 into level 2
The ASPE modules first, then cash flow and repayment capacity — the D2 and D3 work your desk does daily.
The file-review rubric
TT-12 teaches what a reviewer looks for, so your memos answer before they are asked.
A capstone marked like adjudication
Six critical errors fail the work outright — the same six that bounce a real memo.

What is missing today

The analyst pathway is specified, not delivered. Nothing on this page can be assigned to a desk yet.