Which of the following is NOT one of the 5 C's of Credit?

The five C's of credit are essential factors that lenders evaluate to determine the risk of extending credit to a borrower. These components include Character, Collateral, Capacity (often associated with Cash Flow), and Conditions, which reflect the macroeconomic environment and the specifics surrounding the loan.

Character assesses the borrower's reliability and integrity, often determined through credit history and personal background. Collateral refers to an asset that a borrower offers as security for a loan, which protects the lender's interests. Condition examines the economic factors related to the loan and the borrower’s financial environment.

In this context, Cash Flow is not formally categorized as one of the five C's, although it is closely related to Capacity, which indeed looks at a borrower's income and ability to repay the loan. Recognizing that Cash Flow is a vital aspect of evaluating a borrower's financial stability and repayment ability underscores its importance, but it is not one of the five C's itself. Therefore, the response effectively identifies that Cash Flow does not belong in this list.