Covenant Holiday

Covenants

Turkish: Covenant Tatili

Short definition

A covenant holiday is a period when a financial covenant is not tested or the threshold is eased. It is used to breathe after an acquisition, a build or a shock; it does not retire the debt.

Detailed explanation

The holiday is packed with reporting, dividend and extra-debt bans. When it ends the old (or a tighter) threshold returns.

The market can read a holiday as a weakness signal. Fees and a wider spread are the all-in cost of the holiday.

Why it matters for the CFO

An LBO and large capex can break year-one DSCR without a holiday. Without it close may fail; without discipline year two is default.

How to read it

A holiday is not a waiver. A waiver forgives a past breach; a holiday defers a future test. Both consume headroom.

Related calculators

Güven Sayılgan’s writing on this topic

Read these first

What to learn next

  1. Covenant
  2. Waiver
  3. Covenant Headroom
  4. Covenant Breach
  5. Leveraged Buyout (LBO)

Definitions are educational. They are not investment, credit or tax advice.