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Liquidity Risk

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

What is Liquidity Risk?

Liquidity risk is the risk that a company cannot meet its short-term obligations when they fall due, either because it cannot raise cash or because it can only do so at an unacceptable cost.

How It Works

  • Project cash inflows and outflows over short and medium terms.
  • Maintain committed credit lines and a buffer of liquid assets.
  • Stress-test under adverse scenarios.

Saudi Context

SAMA requires Saudi banks to comply with Basel III LCR and NSFR rules. Corporates align liquidity to ZATCA VAT remittance cycles and WPS payroll runs to avoid late penalties.

Example

A Saudi contractor with SAR 30 million in receivables and SAR 25 million payable next month negotiates a SAR 10 million standby facility to cover the gap.

Related Terms

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