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Bank Guarantee

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Bank Guarantee?

A bank guarantee is a written commitment from a bank to pay a beneficiary a specified amount if the bank’s client fails to fulfill a contractual obligation. It backs performance, payment, or bid commitments.

How It Works

  • Client requests the guarantee from their bank.
  • Bank issues the guarantee in favor of the beneficiary.
  • Beneficiary can call on the guarantee if the client defaults.

Saudi Context

Saudi government tenders and large private contracts routinely require bid bonds (1 to 2%) and performance bonds (5 to 10%) issued by SAMA-licensed banks.

Example

A Saudi contractor wins a SAR 100 million MOH tender. Its bank issues a SAR 5 million performance bond in favor of the ministry.

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