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Debt Management

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

What is Debt Management?

Debt management is the practice of monitoring, structuring, and servicing a company’s borrowings to support strategy while staying within prudent leverage limits.

How It Works

  • Track total debt, maturity profile, and covenants.
  • Refinance or restructure when terms become unfavorable.
  • Align debt service with cash flow generation.

Saudi Context

Saudi corporates increasingly tap sukuk markets alongside bank facilities, with SAMA-regulated banks setting covenants on leverage, DSCR, and tangible net worth.

Example

A Saudi real estate developer refinances a SAR 500 million bank facility into a 7-year sukuk, extending the maturity profile and lowering effective profit rate by 80 bps.

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