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Revolving Credit Facility

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

What is Revolving Credit Facility?

A revolving credit facility (RCF) is a committed loan that the borrower can draw down, repay, and redraw repeatedly up to a maximum limit over the life of the facility. Banks make a commitment fee on the unused portion and interest on the drawn portion. It is the standard backup liquidity line for corporates.

How It Works

  • Commitment fee charged on the undrawn portion (typically 0.2-0.5% per year)
  • Interest charged on the drawn amount, usually benchmark + margin
  • Term: usually 3-5 years, with extension options
  • Covenants: leverage, interest coverage, sometimes asset cover
  • Used as liquidity backstop, working-capital buffer, and bridge-financing tool

Saudi Context

Saudi corporates use revolving facilities to cover seasonal working capital, fund inter-period cash gaps, and back commercial paper programs. Banks rated by SAMA price RCFs based on borrower credit grade. Sharia-compliant equivalents are revolving murabaha or wakala facilities.

Example

A Saudi industrial company has a SAR 800M RCF with a 5-year tenor. It typically draws SAR 300M during low-cash months and SAR 0 in high-cash months. It pays a commitment fee on the full SAR 800M and interest only on what is drawn — much cheaper than borrowing the full amount as a term loan.

Related Terms

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