This course covers Cash Flow Sustainability Under Stress, which involves assessing the ability of operating cash flows to support ongoing business operations, debt servicing, and financial obligations under stressed conditions within the Distressed & Structured Asset Credit (ARD) credit workflow. It focuses on evaluating whether a borrower can generate sufficient and sustainable cash flows despite financial distress, adverse market conditions, operational disruptions, or restructuring measures. The course emphasizes structured execution and governance practices that support objective viability assessment, recovery planning, risk classification, and informed decision-making for distressed credit exposures. It evaluates key dimensions such as the sustainability of operations and the management of stressed, restructured, and non-performing credit exposures, with each requiring independent validation and documented rationale before any credit action is finalized. It is distinct from broader credit management processes, as it focuses specifically on structured identification, cash-flow sustainability assessment, escalation management, and breach response related to borrower viability, repayment capacity, restructuring outcomes, and long-term recovery prospects, while related credit management processes address wider portfolio oversight, lending strategy, credit administration, and institutional risk governance with separate evidence standards, ownership, and approval authority. Within Distress Severity & Viability Assessment, the credit analyst executes the assessment, completes documentation, and flags exceptions for manager review within Distressed & Structured Asset Credit (ARD) credit files, shaping escalation scope and operational priorities.