id	sid	tid	token	lemma	pos
easat-5949	1	1	edelweiss	edelweiss	PROPN
easat-5949	1	2	applied	apply	VERB
easat-5949	1	3	science	science	NOUN
easat-5949	1	4	and	and	CCONJ
easat-5949	1	5	technology	technology	NOUN
easat-5949	1	6	issn	issn	PROPN
easat-5949	1	7	:	:	PUNCT
easat-5949	1	8	2576	2576	NUM
easat-5949	1	9	-	-	SYM
easat-5949	1	10	8484	8484	NUM
easat-5949	1	11	vol	vol	NOUN
easat-5949	1	12	.	.	PROPN
easat-5949	2	1	9	9	NUM
easat-5949	2	2	,	,	PUNCT
easat-5949	2	3	no	no	INTJ
easat-5949	2	4	.	.	NOUN
easat-5949	2	5	4	4	NUM
easat-5949	2	6	,	,	PUNCT
easat-5949	2	7	140	140	NUM
easat-5949	2	8	-	-	SYM
easat-5949	2	9	145	145	NUM
easat-5949	2	10	2025	2025	NUM
easat-5949	2	11	publisher	publisher	NOUN
easat-5949	2	12	:	:	PUNCT
easat-5949	2	13	learning	learn	VERB
easat-5949	2	14	gate	gate	NOUN
easat-5949	2	15	doi	doi	PROPN
easat-5949	2	16	:	:	PUNCT
easat-5949	2	17	10.55214/25768484.v9i4.5949	10.55214/25768484.v9i4.5949	NUM
easat-5949	2	18	©	©	PROPN
easat-5949	2	19	2025	2025	NUM
easat-5949	2	20	by	by	ADP
easat-5949	2	21	the	the	DET
easat-5949	2	22	author	author	NOUN
easat-5949	2	23	;	;	PUNCT
easat-5949	2	24	licensee	licensee	PROPN
easat-5949	2	25	learning	learning	NOUN
easat-5949	2	26	gate	gate	NOUN
easat-5949	3	1	©	©	PROPN
easat-5949	3	2	2025	2025	NUM
easat-5949	3	3	by	by	ADP
easat-5949	3	4	the	the	DET
easat-5949	3	5	author	author	NOUN
easat-5949	3	6	;	;	PUNCT
easat-5949	3	7	licensee	licensee	PROPN
easat-5949	3	8	learning	learning	NOUN
easat-5949	3	9	gate	gate	NOUN
easat-5949	3	10	history	history	NOUN
easat-5949	3	11	:	:	PUNCT
easat-5949	3	12	received	receive	VERB
easat-5949	3	13	:	:	PUNCT
easat-5949	3	14	7	7	NUM
easat-5949	3	15	january	january	NOUN
easat-5949	3	16	2025	2025	NUM
easat-5949	3	17	;	;	PUNCT
easat-5949	3	18	revised	revise	VERB
easat-5949	3	19	:	:	PUNCT
easat-5949	3	20	24	24	NUM
easat-5949	3	21	march	march	NOUN
easat-5949	3	22	2025	2025	NUM
easat-5949	3	23	;	;	PUNCT
easat-5949	3	24	accepted	accept	VERB
easat-5949	3	25	:	:	PUNCT
easat-5949	3	26	28	28	NUM
easat-5949	3	27	march	march	NOUN
easat-5949	3	28	2025	2025	NUM
easat-5949	3	29	;	;	PUNCT
easat-5949	3	30	published	publish	VERB
easat-5949	3	31	:	:	PUNCT
easat-5949	4	1	3	3	NUM
easat-5949	4	2	april	april	PROPN
easat-5949	4	3	2025	2025	NUM
easat-5949	4	4	*	*	PUNCT
easat-5949	4	5	correspondence	correspondence	NOUN
easat-5949	4	6	:	:	PUNCT
easat-5949	4	7	adnan.almaleki@nbu.edu.sa	adnan.almaleki@nbu.edu.sa	PROPN
easat-5949	4	8	restructuring	restructure	VERB
easat-5949	4	9	options	option	NOUN
easat-5949	4	10	in	in	ADP
easat-5949	4	11	commercial	commercial	ADJ
easat-5949	4	12	bankruptcy	bankruptcy	NOUN
easat-5949	4	13	:	:	PUNCT
easat-5949	4	14	a	a	DET
easat-5949	4	15	legal	legal	ADJ
easat-5949	4	16	analysis	analysis	NOUN
easat-5949	4	17	under	under	ADP
easat-5949	4	18	the	the	DET
easat-5949	4	19	saudi	saudi	ADJ
easat-5949	4	20	law	law	PROPN
easat-5949	4	21	adnan	adnan	PROPN
easat-5949	4	22	ayza	ayza	PROPN
easat-5949	5	1	almalki1	almalki1	PROPN
easat-5949	5	2	*	*	PROPN
easat-5949	5	3	1department	1department	NUM
easat-5949	5	4	of	of	ADP
easat-5949	5	5	law	law	NOUN
easat-5949	5	6	,	,	PUNCT
easat-5949	5	7	college	college	NOUN
easat-5949	5	8	of	of	ADP
easat-5949	5	9	business	business	PROPN
easat-5949	5	10	administration	administration	PROPN
easat-5949	5	11	,	,	PUNCT
easat-5949	5	12	northern	northern	ADJ
easat-5949	5	13	border	border	NOUN
easat-5949	5	14	university	university	PROPN
easat-5949	5	15	,	,	PUNCT
easat-5949	5	16	arar	arar	PROPN
easat-5949	5	17	,	,	PUNCT
easat-5949	5	18	kingdom	kingdom	NOUN
easat-5949	5	19	of	of	ADP
easat-5949	5	20	saudi	saudi	PROPN
easat-5949	5	21	arabia	arabia	PROPN
easat-5949	5	22	;	;	PUNCT
easat-5949	5	23	adnan.almaleki@nbu.edu.sa	adnan.almaleki@nbu.edu.sa	PROPN
easat-5949	5	24	(	(	PUNCT
easat-5949	5	25	a.a.a	a.a.a	PROPN
easat-5949	5	26	.	.	PUNCT
easat-5949	5	27	)	)	PUNCT
easat-5949	5	28	.	.	PUNCT
easat-5949	6	1	abstract	abstract	ADV
easat-5949	6	2	:	:	PUNCT
easat-5949	6	3	this	this	DET
easat-5949	6	4	research	research	NOUN
easat-5949	6	5	examines	examine	VERB
easat-5949	6	6	how	how	SCONJ
easat-5949	6	7	the	the	DET
easat-5949	6	8	bankruptcy	bankruptcy	NOUN
easat-5949	6	9	law	law	NOUN
easat-5949	6	10	has	have	AUX
easat-5949	6	11	operated	operate	VERB
easat-5949	6	12	in	in	ADP
easat-5949	6	13	saudi	saudi	PROPN
easat-5949	6	14	arabia	arabia	PROPN
easat-5949	6	15	since	since	SCONJ
easat-5949	6	16	its	its	PRON
easat-5949	6	17	implementation	implementation	NOUN
easat-5949	6	18	in	in	ADP
easat-5949	6	19	2018	2018	NUM
easat-5949	6	20	.	.	PUNCT
easat-5949	7	1	this	this	DET
easat-5949	7	2	law	law	NOUN
easat-5949	7	3	was	be	AUX
easat-5949	7	4	enacted	enact	VERB
easat-5949	7	5	to	to	PART
easat-5949	7	6	help	help	VERB
easat-5949	7	7	develop	develop	VERB
easat-5949	7	8	the	the	DET
easat-5949	7	9	economy	economy	NOUN
easat-5949	7	10	and	and	CCONJ
easat-5949	7	11	support	support	VERB
easat-5949	7	12	small	small	ADJ
easat-5949	7	13	and	and	CCONJ
easat-5949	7	14	medium	medium	ADJ
easat-5949	7	15	-	-	PUNCT
easat-5949	7	16	sized	sized	ADJ
easat-5949	7	17	companies	company	NOUN
easat-5949	7	18	in	in	ADP
easat-5949	7	19	line	line	NOUN
easat-5949	7	20	with	with	ADP
easat-5949	7	21	saudi	saudi	ADJ
easat-5949	7	22	vision	vision	NOUN
easat-5949	7	23	2030	2030	NUM
easat-5949	7	24	.	.	PUNCT
easat-5949	8	1	the	the	DET
easat-5949	8	2	research	research	NOUN
easat-5949	8	3	used	use	VERB
easat-5949	8	4	a	a	DET
easat-5949	8	5	legal	legal	ADJ
easat-5949	8	6	analytical	analytical	ADJ
easat-5949	8	7	approach	approach	NOUN
easat-5949	8	8	to	to	ADP
easat-5949	8	9	legal	legal	ADJ
easat-5949	8	10	texts	text	NOUN
easat-5949	8	11	and	and	CCONJ
easat-5949	8	12	examined	examine	VERB
easat-5949	8	13	some	some	DET
easat-5949	8	14	bankruptcy	bankruptcy	NOUN
easat-5949	8	15	cases	case	NOUN
easat-5949	8	16	that	that	PRON
easat-5949	8	17	were	be	AUX
easat-5949	8	18	subject	subject	ADJ
easat-5949	8	19	to	to	ADP
easat-5949	8	20	the	the	DET
easat-5949	8	21	new	new	ADJ
easat-5949	8	22	bankruptcy	bankruptcy	NOUN
easat-5949	8	23	law	law	NOUN
easat-5949	8	24	.	.	PUNCT
easat-5949	9	1	the	the	DET
easat-5949	9	2	study	study	NOUN
easat-5949	9	3	found	find	VERB
easat-5949	9	4	that	that	SCONJ
easat-5949	9	5	the	the	DET
easat-5949	9	6	new	new	ADJ
easat-5949	9	7	law	law	NOUN
easat-5949	9	8	has	have	AUX
easat-5949	9	9	improved	improve	VERB
easat-5949	9	10	business	business	NOUN
easat-5949	9	11	conditions	condition	NOUN
easat-5949	9	12	by	by	ADP
easat-5949	9	13	providing	provide	VERB
easat-5949	9	14	options	option	NOUN
easat-5949	9	15	beyond	beyond	ADP
easat-5949	9	16	simply	simply	ADV
easat-5949	9	17	closing	close	VERB
easat-5949	9	18	.	.	PUNCT
easat-5949	10	1	businesses	business	NOUN
easat-5949	10	2	can	can	AUX
easat-5949	10	3	now	now	ADV
easat-5949	10	4	reorganize	reorganize	VERB
easat-5949	10	5	and	and	CCONJ
easat-5949	10	6	survive	survive	VERB
easat-5949	10	7	during	during	ADP
easat-5949	10	8	difficult	difficult	ADJ
easat-5949	10	9	times	time	NOUN
easat-5949	10	10	.	.	PUNCT
easat-5949	11	1	however	however	ADV
easat-5949	11	2	,	,	PUNCT
easat-5949	11	3	businesses	business	NOUN
easat-5949	11	4	may	may	AUX
easat-5949	11	5	face	face	VERB
easat-5949	11	6	some	some	DET
easat-5949	11	7	difficulties	difficulty	NOUN
easat-5949	11	8	and	and	CCONJ
easat-5949	11	9	time	time	NOUN
easat-5949	11	10	-	-	PUNCT
easat-5949	11	11	consuming	consume	VERB
easat-5949	11	12	procedures	procedure	NOUN
easat-5949	11	13	to	to	PART
easat-5949	11	14	legally	legally	ADV
easat-5949	11	15	resolve	resolve	VERB
easat-5949	11	16	bankruptcy	bankruptcy	NOUN
easat-5949	11	17	.	.	PUNCT
easat-5949	12	1	the	the	DET
easat-5949	12	2	research	research	NOUN
easat-5949	12	3	indicates	indicate	VERB
easat-5949	12	4	that	that	SCONJ
easat-5949	12	5	more	more	ADJ
easat-5949	12	6	businesses	business	NOUN
easat-5949	12	7	are	be	AUX
easat-5949	12	8	using	use	VERB
easat-5949	12	9	settlement	settlement	NOUN
easat-5949	12	10	options	option	NOUN
easat-5949	12	11	to	to	PART
easat-5949	12	12	avoid	avoid	VERB
easat-5949	12	13	bankruptcy	bankruptcy	NOUN
easat-5949	12	14	,	,	PUNCT
easat-5949	12	15	indicating	indicate	VERB
easat-5949	12	16	growing	grow	VERB
easat-5949	12	17	confidence	confidence	NOUN
easat-5949	12	18	in	in	ADP
easat-5949	12	19	the	the	DET
easat-5949	12	20	law	law	NOUN
easat-5949	12	21	.	.	PUNCT
easat-5949	13	1	the	the	DET
easat-5949	13	2	research	research	NOUN
easat-5949	13	3	highlights	highlight	VERB
easat-5949	13	4	the	the	DET
easat-5949	13	5	need	need	NOUN
easat-5949	13	6	to	to	PART
easat-5949	13	7	better	well	ADV
easat-5949	13	8	spread	spread	VERB
easat-5949	13	9	legal	legal	ADJ
easat-5949	13	10	awareness	awareness	NOUN
easat-5949	13	11	about	about	ADP
easat-5949	13	12	the	the	DET
easat-5949	13	13	bankruptcy	bankruptcy	NOUN
easat-5949	13	14	law	law	NOUN
easat-5949	13	15	,	,	PUNCT
easat-5949	13	16	expedite	expedite	ADJ
easat-5949	13	17	procedures	procedure	NOUN
easat-5949	13	18	,	,	PUNCT
easat-5949	13	19	and	and	CCONJ
easat-5949	13	20	educate	educate	VERB
easat-5949	13	21	small	small	ADJ
easat-5949	13	22	business	business	NOUN
easat-5949	13	23	owners	owner	NOUN
easat-5949	13	24	about	about	ADP
easat-5949	13	25	the	the	DET
easat-5949	13	26	law	law	NOUN
easat-5949	13	27	.	.	PUNCT
easat-5949	14	1	these	these	DET
easat-5949	14	2	changes	change	NOUN
easat-5949	14	3	will	will	AUX
easat-5949	14	4	make	make	VERB
easat-5949	14	5	the	the	DET
easat-5949	14	6	saudi	saudi	ADJ
easat-5949	14	7	economy	economy	NOUN
easat-5949	14	8	stronger	strong	ADJ
easat-5949	14	9	and	and	CCONJ
easat-5949	14	10	more	more	ADV
easat-5949	14	11	attractive	attractive	ADJ
easat-5949	14	12	for	for	ADP
easat-5949	14	13	investment	investment	NOUN
easat-5949	14	14	,	,	PUNCT
easat-5949	14	15	helping	help	VERB
easat-5949	14	16	to	to	PART
easat-5949	14	17	achieve	achieve	VERB
easat-5949	14	18	the	the	DET
easat-5949	14	19	goals	goal	NOUN
easat-5949	14	20	of	of	ADP
easat-5949	14	21	vision	vision	NOUN
easat-5949	14	22	2030	2030	NUM
easat-5949	14	23	.	.	PUNCT
easat-5949	15	1	keywords	keyword	NOUN
easat-5949	15	2	:	:	PUNCT
easat-5949	15	3	business	business	NOUN
easat-5949	15	4	flexibility	flexibility	NOUN
easat-5949	15	5	,	,	PUNCT
easat-5949	15	6	corporate	corporate	ADJ
easat-5949	15	7	restructuring	restructuring	NOUN
easat-5949	15	8	,	,	PUNCT
easat-5949	15	9	preventive	preventive	ADJ
easat-5949	15	10	settlement	settlement	NOUN
easat-5949	15	11	,	,	PUNCT
easat-5949	15	12	saudi	saudi	ADJ
easat-5949	15	13	bankruptcy	bankruptcy	NOUN
easat-5949	15	14	law	law	NOUN
easat-5949	15	15	,	,	PUNCT
easat-5949	15	16	vision	vision	NOUN
easat-5949	15	17	2030	2030	NUM
easat-5949	15	18	.	.	PUNCT
easat-5949	16	1	1	1	X
easat-5949	16	2	.	.	X
easat-5949	16	3	introduction	introduction	NOUN
easat-5949	16	4	the	the	DET
easat-5949	16	5	kingdom	kingdom	NOUN
easat-5949	16	6	of	of	ADP
easat-5949	16	7	saudi	saudi	PROPN
easat-5949	16	8	arabia	arabia	PROPN
easat-5949	16	9	has	have	VERB
easat-5949	16	10	developments	development	NOUN
easat-5949	16	11	in	in	ADP
easat-5949	16	12	the	the	DET
easat-5949	16	13	legal	legal	ADJ
easat-5949	16	14	field	field	NOUN
easat-5949	16	15	that	that	PRON
easat-5949	16	16	support	support	VERB
easat-5949	16	17	the	the	DET
easat-5949	16	18	achievement	achievement	NOUN
easat-5949	16	19	of	of	ADP
easat-5949	16	20	vision	vision	NOUN
easat-5949	16	21	2030	2030	NUM
easat-5949	16	22	.	.	PUNCT
easat-5949	17	1	among	among	ADP
easat-5949	17	2	these	these	DET
easat-5949	17	3	modern	modern	ADJ
easat-5949	17	4	laws	law	NOUN
easat-5949	17	5	is	be	AUX
easat-5949	17	6	the	the	DET
easat-5949	17	7	new	new	ADJ
easat-5949	17	8	bankruptcy	bankruptcy	NOUN
easat-5949	17	9	law	law	NOUN
easat-5949	17	10	,	,	PUNCT
easat-5949	17	11	issued	issue	VERB
easat-5949	17	12	in	in	ADP
easat-5949	17	13	no	no	NOUN
easat-5949	17	14	.	.	PUNCT
easat-5949	18	1	m/50	m/50	NOUN
easat-5949	18	2	of	of	ADP
easat-5949	18	3	1439	1439	NUM
easat-5949	18	4	ah	ah	INTJ
easat-5949	18	5	(	(	PUNCT
easat-5949	18	6	2018	2018	NUM
easat-5949	18	7	)	)	PUNCT
easat-5949	18	8	,	,	PUNCT
easat-5949	18	9	(	(	PUNCT
easat-5949	18	10	ministry	ministry	PROPN
easat-5949	18	11	of	of	ADP
easat-5949	18	12	commerce	commerce	PROPN
easat-5949	18	13	,	,	PUNCT
easat-5949	18	14	2018	2018	NUM
easat-5949	18	15	)	)	PUNCT
easat-5949	18	16	.	.	PUNCT
easat-5949	19	1	which	which	PRON
easat-5949	19	2	resolves	resolve	VERB
easat-5949	19	3	some	some	PRON
easat-5949	19	4	of	of	ADP
easat-5949	19	5	the	the	DET
easat-5949	19	6	problems	problem	NOUN
easat-5949	19	7	in	in	ADP
easat-5949	19	8	the	the	DET
easat-5949	19	9	old	old	ADJ
easat-5949	19	10	bankruptcy	bankruptcy	NOUN
easat-5949	19	11	law	law	NOUN
easat-5949	19	12	and	and	CCONJ
easat-5949	19	13	is	be	AUX
easat-5949	19	14	compatible	compatible	ADJ
easat-5949	19	15	with	with	ADP
easat-5949	19	16	foreign	foreign	ADJ
easat-5949	19	17	bankruptcy	bankruptcy	NOUN
easat-5949	19	18	laws	law	NOUN
easat-5949	19	19	.	.	PUNCT
easat-5949	20	1	indeed	indeed	ADV
easat-5949	20	2	,	,	PUNCT
easat-5949	20	3	it	it	PRON
easat-5949	20	4	includes	include	VERB
easat-5949	20	5	many	many	ADJ
easat-5949	20	6	legal	legal	ADJ
easat-5949	20	7	provisions	provision	NOUN
easat-5949	20	8	to	to	PART
easat-5949	20	9	provide	provide	VERB
easat-5949	20	10	a	a	DET
easat-5949	20	11	comprehensive	comprehensive	ADJ
easat-5949	20	12	legal	legal	ADJ
easat-5949	20	13	framework	framework	NOUN
easat-5949	20	14	for	for	ADP
easat-5949	20	15	all	all	DET
easat-5949	20	16	bankruptcy	bankruptcy	NOUN
easat-5949	20	17	situations	situation	NOUN
easat-5949	20	18	,	,	PUNCT
easat-5949	20	19	ensuring	ensure	VERB
easat-5949	20	20	rights	right	NOUN
easat-5949	20	21	.	.	PUNCT
easat-5949	21	1	this	this	DET
easat-5949	21	2	research	research	NOUN
easat-5949	21	3	aims	aim	VERB
easat-5949	21	4	to	to	PART
easat-5949	21	5	find	find	VERB
easat-5949	21	6	legal	legal	ADJ
easat-5949	21	7	solutions	solution	NOUN
easat-5949	21	8	that	that	PRON
easat-5949	21	9	help	help	VERB
easat-5949	21	10	in	in	ADP
easat-5949	21	11	restructuring	restructure	VERB
easat-5949	21	12	and	and	CCONJ
easat-5949	21	13	ensuring	ensure	VERB
easat-5949	21	14	the	the	DET
easat-5949	21	15	continuity	continuity	NOUN
easat-5949	21	16	of	of	ADP
easat-5949	21	17	the	the	DET
easat-5949	21	18	company	company	NOUN
easat-5949	21	19	's	's	PART
easat-5949	21	20	work	work	NOUN
easat-5949	21	21	according	accord	VERB
easat-5949	21	22	to	to	ADP
easat-5949	21	23	the	the	DET
easat-5949	21	24	saudi	saudi	ADJ
easat-5949	21	25	bankruptcy	bankruptcy	NOUN
easat-5949	21	26	law	law	NOUN
easat-5949	21	27	by	by	ADP
easat-5949	21	28	analyzing	analyze	VERB
easat-5949	21	29	and	and	CCONJ
easat-5949	21	30	explaining	explain	VERB
easat-5949	21	31	the	the	DET
easat-5949	21	32	legal	legal	ADJ
easat-5949	21	33	texts	text	NOUN
easat-5949	21	34	,	,	PUNCT
easat-5949	21	35	in	in	ADP
easat-5949	21	36	addition	addition	NOUN
easat-5949	21	37	to	to	ADP
easat-5949	21	38	clarifying	clarify	VERB
easat-5949	21	39	the	the	DET
easat-5949	21	40	role	role	NOUN
easat-5949	21	41	of	of	ADP
easat-5949	21	42	the	the	DET
easat-5949	21	43	saudi	saudi	ADJ
easat-5949	21	44	bankruptcy	bankruptcy	NOUN
easat-5949	21	45	law	law	NOUN
easat-5949	21	46	in	in	ADP
easat-5949	21	47	supporting	support	VERB
easat-5949	21	48	the	the	DET
easat-5949	21	49	business	business	NOUN
easat-5949	21	50	environment	environment	NOUN
easat-5949	21	51	,	,	PUNCT
easat-5949	21	52	preserving	preserve	VERB
easat-5949	21	53	the	the	DET
easat-5949	21	54	rights	right	NOUN
easat-5949	21	55	of	of	ADP
easat-5949	21	56	creditors	creditor	NOUN
easat-5949	21	57	,	,	PUNCT
easat-5949	21	58	and	and	CCONJ
easat-5949	21	59	its	its	PRON
easat-5949	21	60	compatibility	compatibility	NOUN
easat-5949	21	61	with	with	ADP
easat-5949	21	62	foreign	foreign	ADJ
easat-5949	21	63	laws	law	NOUN
easat-5949	21	64	.	.	PUNCT
easat-5949	22	1	2	2	X
easat-5949	22	2	.	.	X
easat-5949	22	3	historical	historical	ADJ
easat-5949	22	4	background	background	NOUN
easat-5949	22	5	and	and	CCONJ
easat-5949	22	6	development	development	NOUN
easat-5949	22	7	of	of	ADP
easat-5949	22	8	saudi	saudi	ADJ
easat-5949	22	9	bankruptcy	bankruptcy	NOUN
easat-5949	22	10	law	law	NOUN
easat-5949	22	11	under	under	ADP
easat-5949	22	12	the	the	DET
easat-5949	22	13	old	old	ADJ
easat-5949	22	14	bankruptcy	bankruptcy	NOUN
easat-5949	22	15	law	law	NOUN
easat-5949	22	16	,	,	PUNCT
easat-5949	22	17	which	which	PRON
easat-5949	22	18	was	be	AUX
easat-5949	22	19	part	part	NOUN
easat-5949	22	20	of	of	ADP
easat-5949	22	21	the	the	DET
easat-5949	22	22	commercial	commercial	ADJ
easat-5949	22	23	court	court	NOUN
easat-5949	22	24	law	law	NOUN
easat-5949	22	25	in	in	ADP
easat-5949	22	26	1350	1350	NUM
easat-5949	22	27	h	h	NOUN
easat-5949	22	28	,	,	PUNCT
easat-5949	22	29	it	it	PRON
easat-5949	22	30	did	do	AUX
easat-5949	22	31	not	not	PART
easat-5949	22	32	cover	cover	VERB
easat-5949	22	33	all	all	DET
easat-5949	22	34	stages	stage	NOUN
easat-5949	22	35	of	of	ADP
easat-5949	22	36	a	a	DET
easat-5949	22	37	company	company	NOUN
easat-5949	22	38	's	's	PART
easat-5949	22	39	bankruptcy	bankruptcy	NOUN
easat-5949	22	40	and	and	CCONJ
easat-5949	22	41	did	do	AUX
easat-5949	22	42	not	not	PART
easat-5949	22	43	offer	offer	VERB
easat-5949	22	44	alternative	alternative	ADJ
easat-5949	22	45	solutions	solution	NOUN
easat-5949	22	46	to	to	ADP
easat-5949	22	47	bankruptcy	bankruptcy	NOUN
easat-5949	22	48	.	.	PUNCT
easat-5949	23	1	instead	instead	ADV
easat-5949	23	2	,	,	PUNCT
easat-5949	23	3	it	it	PRON
easat-5949	23	4	focused	focus	VERB
easat-5949	23	5	on	on	ADP
easat-5949	23	6	assets	asset	NOUN
easat-5949	23	7	to	to	PART
easat-5949	23	8	repay	repay	VERB
easat-5949	23	9	debts	debt	NOUN
easat-5949	23	10	.	.	PUNCT
easat-5949	24	1	following	follow	VERB
easat-5949	24	2	the	the	DET
easat-5949	24	3	issuance	issuance	NOUN
easat-5949	24	4	of	of	ADP
easat-5949	24	5	the	the	DET
easat-5949	24	6	new	new	ADJ
easat-5949	24	7	bankruptcy	bankruptcy	NOUN
easat-5949	24	8	law	law	NOUN
easat-5949	24	9	,	,	PUNCT
easat-5949	24	10	which	which	PRON
easat-5949	24	11	stipulated	stipulate	VERB
easat-5949	24	12	preventive	preventive	ADJ
easat-5949	24	13	settlements	settlement	NOUN
easat-5949	24	14	,	,	PUNCT
easat-5949	24	15	an	an	DET
easat-5949	24	16	attempt	attempt	NOUN
easat-5949	24	17	was	be	AUX
easat-5949	24	18	made	make	VERB
easat-5949	24	19	to	to	PART
easat-5949	24	20	reorganize	reorganize	VERB
easat-5949	24	21	the	the	DET
easat-5949	24	22	financial	financial	ADJ
easat-5949	24	23	system	system	NOUN
easat-5949	24	24	before	before	ADP
easat-5949	24	25	reaching	reach	VERB
easat-5949	24	26	the	the	DET
easat-5949	24	27	liquidation	liquidation	NOUN
easat-5949	24	28	stage	stage	NOUN
easat-5949	24	29	.	.	PUNCT
easat-5949	25	1	in	in	ADP
easat-5949	25	2	addition	addition	NOUN
easat-5949	25	3	,	,	PUNCT
easat-5949	25	4	the	the	DET
easat-5949	25	5	law	law	NOUN
easat-5949	25	6	stipulated	stipulate	VERB
easat-5949	25	7	the	the	DET
easat-5949	25	8	organization	organization	NOUN
easat-5949	25	9	of	of	ADP
easat-5949	25	10	the	the	DET
easat-5949	25	11	bankruptcy	bankruptcy	NOUN
easat-5949	25	12	committee	committee	NOUN
easat-5949	25	13	and	and	CCONJ
easat-5949	25	14	authorized	authorize	VERB
easat-5949	25	15	the	the	DET
easat-5949	25	16	minister	minister	PROPN
easat-5949	25	17	of	of	ADP
easat-5949	25	18	commerce	commerce	PROPN
easat-5949	25	19	and	and	CCONJ
easat-5949	25	20	investment	investment	NOUN
easat-5949	25	21	to	to	PART
easat-5949	25	22	issue	issue	VERB
easat-5949	25	23	decisions	decision	NOUN
easat-5949	25	24	related	relate	VERB
easat-5949	25	25	to	to	ADP
easat-5949	25	26	cross	cross	ADJ
easat-5949	25	27	-	-	ADJ
easat-5949	25	28	border	border	ADJ
easat-5949	25	29	bankruptcy	bankruptcy	NOUN
easat-5949	25	30	[	[	X
easat-5949	25	31	1	1	NUM
easat-5949	25	32	]	]	PUNCT
easat-5949	25	33	.	.	PUNCT
easat-5949	26	1	with	with	ADP
easat-5949	26	2	the	the	DET
easat-5949	26	3	saudi	saudi	ADJ
easat-5949	26	4	government	government	NOUN
easat-5949	26	5	's	's	PART
easat-5949	26	6	increasing	increase	VERB
easat-5949	26	7	interest	interest	NOUN
easat-5949	26	8	in	in	ADP
easat-5949	26	9	expanding	expand	VERB
easat-5949	26	10	foreign	foreign	ADJ
easat-5949	26	11	investment	investment	NOUN
easat-5949	26	12	,	,	PUNCT
easat-5949	26	13	it	it	PRON
easat-5949	26	14	has	have	AUX
easat-5949	26	15	revised	revise	VERB
easat-5949	26	16	and	and	CCONJ
easat-5949	26	17	developed	develop	VERB
easat-5949	26	18	its	its	PRON
easat-5949	26	19	bankruptcy	bankruptcy	NOUN
easat-5949	26	20	law	law	NOUN
easat-5949	26	21	to	to	PART
easat-5949	26	22	suit	suit	VERB
easat-5949	26	23	the	the	DET
easat-5949	26	24	business	business	NOUN
easat-5949	26	25	environment	environment	NOUN
easat-5949	26	26	,	,	PUNCT
easat-5949	26	27	support	support	NOUN
easat-5949	26	28	business	business	NOUN
easat-5949	26	29	continuity	continuity	NOUN
easat-5949	26	30	,	,	PUNCT
easat-5949	26	31	and	and	CCONJ
easat-5949	26	32	resolve	resolve	VERB
easat-5949	26	33	financial	financial	ADJ
easat-5949	26	34	problems	problem	NOUN
easat-5949	26	35	faced	face	VERB
easat-5949	26	36	by	by	ADP
easat-5949	26	37	companies	company	NOUN
easat-5949	26	38	[	[	X
easat-5949	26	39	2	2	NUM
easat-5949	26	40	]	]	PUNCT
easat-5949	26	41	.	.	PUNCT
easat-5949	27	1	in	in	ADP
easat-5949	27	2	2016	2016	NUM
easat-5949	27	3	,	,	PUNCT
easat-5949	27	4	the	the	DET
easat-5949	27	5	kingdom	kingdom	NOUN
easat-5949	27	6	's	's	PART
easat-5949	27	7	vision	vision	NOUN
easat-5949	27	8	2030	2030	NUM
easat-5949	27	9	was	be	AUX
easat-5949	27	10	announced	announce	VERB
easat-5949	27	11	,	,	PUNCT
easat-5949	27	12	one	one	NUM
easat-5949	27	13	of	of	ADP
easat-5949	27	14	whose	whose	DET
easat-5949	27	15	economic	economic	ADJ
easat-5949	27	16	objectives	objective	NOUN
easat-5949	27	17	is	be	AUX
easat-5949	27	18	to	to	PART
easat-5949	27	19	create	create	VERB
easat-5949	27	20	an	an	DET
easat-5949	27	21	https://orcid.org/0009-0002-1495-3745	https://orcid.org/0009-0002-1495-3745	NOUN
easat-5949	27	22	141	141	NUM
easat-5949	27	23	edelweiss	edelweiss	PROPN
easat-5949	27	24	applied	apply	VERB
easat-5949	27	25	science	science	NOUN
easat-5949	27	26	and	and	CCONJ
easat-5949	27	27	technology	technology	NOUN
easat-5949	27	28	issn	issn	PROPN
easat-5949	27	29	:	:	PUNCT
easat-5949	27	30	2576	2576	NUM
easat-5949	27	31	-	-	SYM
easat-5949	27	32	8484	8484	NUM
easat-5949	27	33	vol	vol	NOUN
easat-5949	27	34	.	.	PROPN
easat-5949	28	1	9	9	NUM
easat-5949	28	2	,	,	PUNCT
easat-5949	28	3	no	no	INTJ
easat-5949	28	4	.	.	NOUN
easat-5949	29	1	4	4	NUM
easat-5949	29	2	:	:	SYM
easat-5949	29	3	140	140	NUM
easat-5949	29	4	-	-	SYM
easat-5949	29	5	145	145	NUM
easat-5949	29	6	,	,	PUNCT
easat-5949	29	7	2025	2025	NUM
easat-5949	29	8	doi	doi	NOUN
easat-5949	29	9	:	:	PUNCT
easat-5949	29	10	10.55214/25768484.v9i4.5949	10.55214/25768484.v9i4.5949	NUM
easat-5949	29	11	©	©	PROPN
easat-5949	29	12	2025	2025	NUM
easat-5949	29	13	by	by	ADP
easat-5949	29	14	the	the	DET
easat-5949	29	15	author	author	NOUN
easat-5949	29	16	;	;	PUNCT
easat-5949	29	17	licensee	licensee	PROPN
easat-5949	29	18	learning	learning	NOUN
easat-5949	29	19	gate	gate	VERB
easat-5949	29	20	attractive	attractive	ADJ
easat-5949	29	21	environment	environment	NOUN
easat-5949	29	22	for	for	ADP
easat-5949	29	23	domestic	domestic	ADJ
easat-5949	29	24	investment	investment	NOUN
easat-5949	29	25	and	and	CCONJ
easat-5949	29	26	expand	expand	VERB
easat-5949	29	27	foreign	foreign	ADJ
easat-5949	29	28	investment	investment	NOUN
easat-5949	29	29	.	.	PUNCT
easat-5949	30	1	to	to	PART
easat-5949	30	2	achieve	achieve	VERB
easat-5949	30	3	this	this	DET
easat-5949	30	4	goal	goal	NOUN
easat-5949	30	5	,	,	PUNCT
easat-5949	30	6	the	the	DET
easat-5949	30	7	kingdom	kingdom	NOUN
easat-5949	30	8	's	's	PART
easat-5949	30	9	government	government	NOUN
easat-5949	30	10	has	have	AUX
easat-5949	30	11	made	make	VERB
easat-5949	30	12	extensive	extensive	ADJ
easat-5949	30	13	efforts	effort	NOUN
easat-5949	30	14	to	to	PART
easat-5949	30	15	develop	develop	VERB
easat-5949	30	16	regulations	regulation	NOUN
easat-5949	30	17	related	relate	VERB
easat-5949	30	18	to	to	ADP
easat-5949	30	19	trade	trade	NOUN
easat-5949	30	20	and	and	CCONJ
easat-5949	30	21	business	business	NOUN
easat-5949	30	22	.	.	PUNCT
easat-5949	31	1	the	the	DET
easat-5949	31	2	new	new	ADJ
easat-5949	31	3	saudi	saudi	ADJ
easat-5949	31	4	bankruptcy	bankruptcy	NOUN
easat-5949	31	5	law	law	NOUN
easat-5949	31	6	is	be	AUX
easat-5949	31	7	compatible	compatible	ADJ
easat-5949	31	8	with	with	ADP
easat-5949	31	9	international	international	ADJ
easat-5949	31	10	regulations	regulation	NOUN
easat-5949	31	11	and	and	CCONJ
easat-5949	31	12	is	be	AUX
easat-5949	31	13	the	the	DET
easat-5949	31	14	result	result	NOUN
easat-5949	31	15	of	of	ADP
easat-5949	31	16	a	a	DET
easat-5949	31	17	study	study	NOUN
easat-5949	31	18	of	of	ADP
easat-5949	31	19	several	several	ADJ
easat-5949	31	20	laws	law	NOUN
easat-5949	31	21	,	,	PUNCT
easat-5949	31	22	including	include	VERB
easat-5949	31	23	those	those	PRON
easat-5949	31	24	of	of	ADP
easat-5949	31	25	the	the	DET
easat-5949	31	26	united	united	PROPN
easat-5949	31	27	states	states	PROPN
easat-5949	31	28	and	and	CCONJ
easat-5949	31	29	england	england	PROPN
easat-5949	31	30	.	.	PUNCT
easat-5949	32	1	3	3	X
easat-5949	32	2	.	.	X
easat-5949	32	3	key	key	ADJ
easat-5949	32	4	features	feature	NOUN
easat-5949	32	5	of	of	ADP
easat-5949	32	6	the	the	DET
easat-5949	32	7	saudi	saudi	ADJ
easat-5949	32	8	bankruptcy	bankruptcy	NOUN
easat-5949	32	9	law	law	NOUN
easat-5949	32	10	commercial	commercial	ADJ
easat-5949	32	11	bankruptcy	bankruptcy	NOUN
easat-5949	32	12	laws	law	NOUN
easat-5949	32	13	in	in	ADP
easat-5949	32	14	saudi	saudi	PROPN
easat-5949	32	15	arabia	arabia	PROPN
easat-5949	32	16	assist	assist	VERB
easat-5949	32	17	with	with	ADP
easat-5949	32	18	specialized	specialized	ADJ
easat-5949	32	19	procedures	procedure	NOUN
easat-5949	32	20	to	to	PART
easat-5949	32	21	address	address	VERB
easat-5949	32	22	preventive	preventive	ADJ
easat-5949	32	23	settlement	settlement	NOUN
easat-5949	32	24	,	,	PUNCT
easat-5949	32	25	restructuring	restructuring	NOUN
easat-5949	32	26	,	,	PUNCT
easat-5949	32	27	and	and	CCONJ
easat-5949	32	28	other	other	ADJ
easat-5949	32	29	various	various	ADJ
easat-5949	32	30	procedures	procedure	NOUN
easat-5949	32	31	under	under	ADP
easat-5949	32	32	the	the	DET
easat-5949	32	33	saudi	saudi	ADJ
easat-5949	32	34	bankruptcy	bankruptcy	NOUN
easat-5949	32	35	law	law	NOUN
easat-5949	32	36	(	(	PUNCT
easat-5949	32	37	royal	royal	ADJ
easat-5949	32	38	decree	decree	NOUN
easat-5949	32	39	no	no	INTJ
easat-5949	32	40	.	.	PUNCT
easat-5949	33	1	m/50	m/50	PROPN
easat-5949	33	2	)	)	PUNCT
easat-5949	33	3	.	.	PUNCT
easat-5949	34	1	the	the	DET
easat-5949	34	2	saudi	saudi	ADJ
easat-5949	34	3	bankruptcy	bankruptcy	NOUN
easat-5949	34	4	law	law	NOUN
easat-5949	34	5	applies	apply	VERB
easat-5949	34	6	to	to	ADP
easat-5949	34	7	all	all	DET
easat-5949	34	8	types	type	NOUN
easat-5949	34	9	of	of	ADP
easat-5949	34	10	business	business	NOUN
easat-5949	34	11	entities	entity	NOUN
easat-5949	34	12	,	,	PUNCT
easat-5949	34	13	from	from	ADP
easat-5949	34	14	local	local	ADJ
easat-5949	34	15	legal	legal	ADJ
easat-5949	34	16	entities	entity	NOUN
easat-5949	34	17	to	to	ADP
easat-5949	34	18	individual	individual	ADJ
easat-5949	34	19	businesses	business	NOUN
easat-5949	34	20	as	as	ADV
easat-5949	34	21	well	well	ADV
easat-5949	34	22	as	as	ADP
easat-5949	34	23	licensed	licensed	ADJ
easat-5949	34	24	professional	professional	ADJ
easat-5949	34	25	firms	firm	NOUN
easat-5949	34	26	operating	operate	VERB
easat-5949	34	27	in	in	ADP
easat-5949	34	28	the	the	DET
easat-5949	34	29	kingdom	kingdom	NOUN
easat-5949	34	30	[	[	X
easat-5949	34	31	3	3	NUM
easat-5949	34	32	]	]	PUNCT
easat-5949	34	33	.	.	PUNCT
easat-5949	35	1	both	both	CCONJ
easat-5949	35	2	saudi	saudi	ADJ
easat-5949	35	3	and	and	CCONJ
easat-5949	35	4	external	external	ADJ
easat-5949	35	5	business	business	NOUN
easat-5949	35	6	entities	entity	NOUN
easat-5949	35	7	with	with	ADP
easat-5949	35	8	saudi	saudi	ADJ
easat-5949	35	9	-	-	PUNCT
easat-5949	35	10	based	base	VERB
easat-5949	35	11	assets	asset	NOUN
easat-5949	35	12	fall	fall	VERB
easat-5949	35	13	within	within	ADP
easat-5949	35	14	the	the	DET
easat-5949	35	15	law	law	NOUN
easat-5949	35	16	's	's	PART
easat-5949	35	17	reach	reach	NOUN
easat-5949	35	18	,	,	PUNCT
easat-5949	35	19	while	while	SCONJ
easat-5949	35	20	particular	particular	ADJ
easat-5949	35	21	rules	rule	NOUN
easat-5949	35	22	apply	apply	VERB
easat-5949	35	23	to	to	ADP
easat-5949	35	24	banking	banking	NOUN
easat-5949	35	25	and	and	CCONJ
easat-5949	35	26	insurance	insurance	NOUN
easat-5949	35	27	businesses	business	NOUN
easat-5949	35	28	within	within	ADP
easat-5949	35	29	the	the	DET
easat-5949	35	30	country	country	NOUN
easat-5949	35	31	.	.	PUNCT
easat-5949	36	1	the	the	DET
easat-5949	36	2	saudi	saudi	ADJ
easat-5949	36	3	bankruptcy	bankruptcy	NOUN
easat-5949	36	4	law	law	NOUN
easat-5949	36	5	aims	aim	VERB
easat-5949	36	6	to	to	PART
easat-5949	36	7	achieve	achieve	VERB
easat-5949	36	8	an	an	DET
easat-5949	36	9	effective	effective	ADJ
easat-5949	36	10	balance	balance	NOUN
easat-5949	36	11	between	between	ADP
easat-5949	36	12	protecting	protect	VERB
easat-5949	36	13	debtors	debtor	NOUN
easat-5949	36	14	'	'	PART
easat-5949	36	15	rights	right	NOUN
easat-5949	36	16	and	and	CCONJ
easat-5949	36	17	ensuring	ensure	VERB
easat-5949	36	18	that	that	SCONJ
easat-5949	36	19	creditors	creditor	NOUN
easat-5949	36	20	'	'	PART
easat-5949	36	21	financial	financial	ADJ
easat-5949	36	22	interests	interest	NOUN
easat-5949	36	23	.	.	PUNCT
easat-5949	37	1	as	as	ADP
easat-5949	37	2	the	the	DET
easat-5949	37	3	saudi	saudi	ADJ
easat-5949	37	4	bankruptcy	bankruptcy	PROPN
easat-5949	37	5	commission	commission	NOUN
easat-5949	37	6	[	[	X
easat-5949	37	7	4	4	X
easat-5949	37	8	]	]	PUNCT
easat-5949	37	9	explained	explain	VERB
easat-5949	37	10	,	,	PUNCT
easat-5949	37	11	bankruptcy	bankruptcy	NOUN
easat-5949	37	12	legislation	legislation	NOUN
easat-5949	37	13	aims	aim	VERB
easat-5949	37	14	to	to	PART
easat-5949	37	15	protect	protect	VERB
easat-5949	37	16	economic	economic	ADJ
easat-5949	37	17	value	value	NOUN
easat-5949	37	18	and	and	CCONJ
easat-5949	37	19	promote	promote	VERB
easat-5949	37	20	fairness	fairness	NOUN
easat-5949	37	21	among	among	ADP
easat-5949	37	22	all	all	DET
easat-5949	37	23	stakeholders	stakeholder	NOUN
easat-5949	37	24	.	.	PUNCT
easat-5949	38	1	these	these	DET
easat-5949	38	2	legal	legal	ADJ
easat-5949	38	3	procedures	procedure	NOUN
easat-5949	38	4	enable	enable	VERB
easat-5949	38	5	solutions	solution	NOUN
easat-5949	38	6	to	to	ADP
easat-5949	38	7	financial	financial	ADJ
easat-5949	38	8	problems	problem	NOUN
easat-5949	38	9	by	by	ADP
easat-5949	38	10	providing	provide	VERB
easat-5949	38	11	debtors	debtor	NOUN
easat-5949	38	12	with	with	ADP
easat-5949	38	13	the	the	DET
easat-5949	38	14	opportunity	opportunity	NOUN
easat-5949	38	15	to	to	PART
easat-5949	38	16	restructure	restructure	VERB
easat-5949	38	17	their	their	PRON
easat-5949	38	18	debts	debt	NOUN
easat-5949	38	19	and	and	CCONJ
easat-5949	38	20	restore	restore	VERB
easat-5949	38	21	financial	financial	ADJ
easat-5949	38	22	stability	stability	NOUN
easat-5949	38	23	while	while	SCONJ
easat-5949	38	24	preserving	preserve	VERB
easat-5949	38	25	creditors	creditor	NOUN
easat-5949	38	26	'	'	PART
easat-5949	38	27	rights	right	NOUN
easat-5949	38	28	and	and	CCONJ
easat-5949	38	29	enhancing	enhance	VERB
easat-5949	38	30	transparency	transparency	NOUN
easat-5949	38	31	and	and	CCONJ
easat-5949	38	32	confidence	confidence	NOUN
easat-5949	38	33	in	in	ADP
easat-5949	38	34	the	the	DET
easat-5949	38	35	economic	economic	ADJ
easat-5949	38	36	system	system	NOUN
easat-5949	38	37	.	.	PUNCT
easat-5949	39	1	financial	financial	ADJ
easat-5949	39	2	troubles	trouble	NOUN
easat-5949	39	3	can	can	AUX
easat-5949	39	4	be	be	AUX
easat-5949	39	5	resolved	resolve	VERB
easat-5949	39	6	through	through	ADP
easat-5949	39	7	preventive	preventive	ADJ
easat-5949	39	8	settlements	settlement	NOUN
easat-5949	39	9	and	and	CCONJ
easat-5949	39	10	financial	financial	ADJ
easat-5949	39	11	restructuring	restructuring	NOUN
easat-5949	39	12	procedures	procedure	NOUN
easat-5949	39	13	,	,	PUNCT
easat-5949	39	14	along	along	ADP
easat-5949	39	15	with	with	ADP
easat-5949	39	16	access	access	NOUN
easat-5949	39	17	to	to	ADP
easat-5949	39	18	liquidation	liquidation	NOUN
easat-5949	39	19	as	as	ADP
easat-5949	39	20	an	an	DET
easat-5949	39	21	option	option	NOUN
easat-5949	39	22	according	accord	VERB
easat-5949	39	23	to	to	ADP
easat-5949	39	24	the	the	DET
easat-5949	39	25	law	law	NOUN
easat-5949	39	26	.	.	PUNCT
easat-5949	40	1	under	under	ADP
easat-5949	40	2	the	the	DET
easat-5949	40	3	law	law	NOUN
easat-5949	40	4	,	,	PUNCT
easat-5949	40	5	a	a	DET
easat-5949	40	6	two	two	NUM
easat-5949	40	7	-	-	PUNCT
easat-5949	40	8	pronged	pronged	ADJ
easat-5949	40	9	approach	approach	NOUN
easat-5949	40	10	combines	combine	VERB
easat-5949	40	11	a	a	DET
easat-5949	40	12	small	small	ADJ
easat-5949	40	13	debtor	debtor	NOUN
easat-5949	40	14	's	's	PART
easat-5949	40	15	procedure	procedure	NOUN
easat-5949	40	16	and	and	CCONJ
easat-5949	40	17	administrative	administrative	ADJ
easat-5949	40	18	liquidation	liquidation	NOUN
easat-5949	40	19	under	under	ADP
easat-5949	40	20	specific	specific	ADJ
easat-5949	40	21	circumstances	circumstance	NOUN
easat-5949	40	22	.	.	PUNCT
easat-5949	41	1	every	every	DET
easat-5949	41	2	procedure	procedure	NOUN
easat-5949	41	3	includes	include	VERB
easat-5949	41	4	separate	separate	ADJ
easat-5949	41	5	goals	goal	NOUN
easat-5949	41	6	together	together	ADV
easat-5949	41	7	with	with	ADP
easat-5949	41	8	specifications	specification	NOUN
easat-5949	41	9	for	for	ADP
easat-5949	41	10	eligibility	eligibility	NOUN
easat-5949	41	11	and	and	CCONJ
easat-5949	41	12	procedures	procedure	NOUN
easat-5949	41	13	that	that	PRON
easat-5949	41	14	adapt	adapt	VERB
easat-5949	41	15	to	to	PART
easat-5949	41	16	diverse	diverse	VERB
easat-5949	41	17	business	business	NOUN
easat-5949	41	18	situations	situation	NOUN
easat-5949	41	19	and	and	CCONJ
easat-5949	41	20	financial	financial	ADJ
easat-5949	41	21	scenarios	scenario	NOUN
easat-5949	41	22	[	[	X
easat-5949	41	23	5	5	NUM
easat-5949	41	24	]	]	PUNCT
easat-5949	41	25	.	.	PUNCT
easat-5949	42	1	the	the	DET
easat-5949	42	2	saudi	saudi	ADJ
easat-5949	42	3	legislator	legislator	NOUN
easat-5949	42	4	has	have	AUX
easat-5949	42	5	been	be	AUX
easat-5949	42	6	keen	keen	ADJ
easat-5949	42	7	to	to	PART
easat-5949	42	8	develop	develop	VERB
easat-5949	42	9	all	all	DET
easat-5949	42	10	legal	legal	ADJ
easat-5949	42	11	aspects	aspect	NOUN
easat-5949	42	12	of	of	ADP
easat-5949	42	13	bankruptcy	bankruptcy	NOUN
easat-5949	42	14	,	,	PUNCT
easat-5949	42	15	including	include	VERB
easat-5949	42	16	establishing	establish	VERB
easat-5949	42	17	the	the	DET
easat-5949	42	18	bankruptcy	bankruptcy	NOUN
easat-5949	42	19	authority	authority	NOUN
easat-5949	42	20	as	as	ADP
easat-5949	42	21	a	a	DET
easat-5949	42	22	specialized	specialized	ADJ
easat-5949	42	23	body	body	NOUN
easat-5949	42	24	responsible	responsible	ADJ
easat-5949	42	25	for	for	ADP
easat-5949	42	26	implementing	implement	VERB
easat-5949	42	27	the	the	DET
easat-5949	42	28	legislation	legislation	NOUN
easat-5949	42	29	,	,	PUNCT
easat-5949	42	30	issuing	issue	VERB
easat-5949	42	31	licenses	license	NOUN
easat-5949	42	32	to	to	ADP
easat-5949	42	33	bankruptcy	bankruptcy	NOUN
easat-5949	42	34	practitioners	practitioner	NOUN
easat-5949	42	35	,	,	PUNCT
easat-5949	42	36	and	and	CCONJ
easat-5949	42	37	managing	manage	VERB
easat-5949	42	38	the	the	DET
easat-5949	42	39	bankruptcy	bankruptcy	NOUN
easat-5949	42	40	registry	registry	NOUN
easat-5949	42	41	system	system	NOUN
easat-5949	42	42	.	.	PUNCT
easat-5949	43	1	the	the	DET
easat-5949	43	2	bankruptcy	bankruptcy	NOUN
easat-5949	43	3	authority	authority	PROPN
easat-5949	43	4	effectively	effectively	ADV
easat-5949	43	5	guides	guide	VERB
easat-5949	43	6	the	the	DET
easat-5949	43	7	bankruptcy	bankruptcy	NOUN
easat-5949	43	8	proceedings	proceeding	NOUN
easat-5949	43	9	by	by	ADP
easat-5949	43	10	monitoring	monitor	VERB
easat-5949	43	11	bankruptcy	bankruptcy	NOUN
easat-5949	43	12	practitioners	practitioner	NOUN
easat-5949	43	13	and	and	CCONJ
easat-5949	43	14	setting	set	VERB
easat-5949	43	15	basic	basic	ADJ
easat-5949	43	16	performance	performance	NOUN
easat-5949	43	17	standards	standard	NOUN
easat-5949	43	18	[	[	X
easat-5949	43	19	6	6	NUM
easat-5949	43	20	]	]	PUNCT
easat-5949	43	21	.	.	PUNCT
easat-5949	44	1	4	4	X
easat-5949	44	2	.	.	X
easat-5949	44	3	preventive	preventive	ADJ
easat-5949	44	4	settlement	settlement	NOUN
easat-5949	44	5	procedure	procedure	NOUN
easat-5949	44	6	the	the	DET
easat-5949	44	7	bankruptcy	bankruptcy	NOUN
easat-5949	44	8	system	system	NOUN
easat-5949	44	9	includes	include	VERB
easat-5949	44	10	several	several	ADJ
easat-5949	44	11	procedures	procedure	NOUN
easat-5949	44	12	,	,	PUNCT
easat-5949	44	13	including	include	VERB
easat-5949	44	14	preventive	preventive	ADJ
easat-5949	44	15	settlement	settlement	NOUN
easat-5949	44	16	:	:	PUNCT
easat-5949	44	17	an	an	DET
easat-5949	44	18	agreement	agreement	NOUN
easat-5949	44	19	between	between	ADP
easat-5949	44	20	the	the	DET
easat-5949	44	21	debtor	debtor	NOUN
easat-5949	44	22	and	and	CCONJ
easat-5949	44	23	his	his	PRON
easat-5949	44	24	creditors	creditor	NOUN
easat-5949	44	25	to	to	PART
easat-5949	44	26	settle	settle	VERB
easat-5949	44	27	his	his	PRON
easat-5949	44	28	debts	debt	NOUN
easat-5949	44	29	,	,	PUNCT
easat-5949	44	30	in	in	ADP
easat-5949	44	31	which	which	PRON
easat-5949	44	32	the	the	DET
easat-5949	44	33	debtor	debtor	NOUN
easat-5949	44	34	retains	retain	VERB
easat-5949	44	35	control	control	NOUN
easat-5949	44	36	over	over	ADP
easat-5949	44	37	his	his	PRON
easat-5949	44	38	business	business	NOUN
easat-5949	44	39	.	.	PUNCT
easat-5949	45	1	there	there	PRON
easat-5949	45	2	is	be	VERB
easat-5949	45	3	also	also	ADV
easat-5949	45	4	the	the	DET
easat-5949	45	5	financial	financial	ADJ
easat-5949	45	6	restructuring	restructuring	NOUN
easat-5949	45	7	procedure	procedure	NOUN
easat-5949	45	8	,	,	PUNCT
easat-5949	45	9	which	which	PRON
easat-5949	45	10	aims	aim	VERB
easat-5949	45	11	to	to	PART
easat-5949	45	12	facilitate	facilitate	VERB
easat-5949	45	13	the	the	DET
easat-5949	45	14	debtor	debtor	NOUN
easat-5949	45	15	's	's	PART
easat-5949	45	16	reaching	reach	VERB
easat-5949	45	17	an	an	DET
easat-5949	45	18	agreement	agreement	NOUN
easat-5949	45	19	with	with	ADP
easat-5949	45	20	his	his	PRON
easat-5949	45	21	creditors	creditor	NOUN
easat-5949	45	22	to	to	PART
easat-5949	45	23	financially	financially	ADV
easat-5949	45	24	restructure	restructure	VERB
easat-5949	45	25	his	his	PRON
easat-5949	45	26	business	business	NOUN
easat-5949	45	27	under	under	ADP
easat-5949	45	28	the	the	DET
easat-5949	45	29	supervision	supervision	NOUN
easat-5949	45	30	of	of	ADP
easat-5949	45	31	the	the	DET
easat-5949	45	32	financial	financial	ADJ
easat-5949	45	33	restructuring	restructuring	NOUN
easat-5949	45	34	trustee	trustee	NOUN
easat-5949	45	35	.	.	PUNCT
easat-5949	46	1	also	also	ADV
easat-5949	46	2	,	,	PUNCT
easat-5949	46	3	the	the	DET
easat-5949	46	4	liquidation	liquidation	NOUN
easat-5949	46	5	stage	stage	NOUN
easat-5949	46	6	,	,	PUNCT
easat-5949	46	7	aims	aim	VERB
easat-5949	46	8	to	to	PART
easat-5949	46	9	limit	limit	VERB
easat-5949	46	10	creditors	creditor	NOUN
easat-5949	46	11	'	'	PART
easat-5949	46	12	claims	claim	NOUN
easat-5949	46	13	,	,	PUNCT
easat-5949	46	14	inventory	inventory	NOUN
easat-5949	46	15	and	and	CCONJ
easat-5949	46	16	sell	sell	VERB
easat-5949	46	17	the	the	DET
easat-5949	46	18	bankruptcy	bankruptcy	NOUN
easat-5949	46	19	assets	asset	NOUN
easat-5949	46	20	and	and	CCONJ
easat-5949	46	21	distribute	distribute	VERB
easat-5949	46	22	the	the	DET
easat-5949	46	23	liquidation	liquidation	NOUN
easat-5949	46	24	proceeds	proceed	NOUN
easat-5949	46	25	to	to	ADP
easat-5949	46	26	the	the	DET
easat-5949	46	27	creditors	creditor	NOUN
easat-5949	46	28	by	by	ADP
easat-5949	46	29	the	the	DET
easat-5949	46	30	liquidation	liquidation	NOUN
easat-5949	46	31	trustee	trustee	NOUN
easat-5949	46	32	.	.	PUNCT
easat-5949	47	1	in	in	ADP
easat-5949	47	2	addition	addition	NOUN
easat-5949	47	3	,	,	PUNCT
easat-5949	47	4	administrative	administrative	ADJ
easat-5949	47	5	liquidation	liquidation	NOUN
easat-5949	47	6	:	:	PUNCT
easat-5949	47	7	is	be	AUX
easat-5949	47	8	a	a	DET
easat-5949	47	9	procedure	procedure	NOUN
easat-5949	47	10	aimed	aim	VERB
easat-5949	47	11	at	at	ADP
easat-5949	47	12	selling	sell	VERB
easat-5949	47	13	bankruptcy	bankruptcy	NOUN
easat-5949	47	14	assets	asset	NOUN
easat-5949	47	15	that	that	PRON
easat-5949	47	16	are	be	AUX
easat-5949	47	17	not	not	PART
easat-5949	47	18	expected	expect	VERB
easat-5949	47	19	to	to	PART
easat-5949	47	20	generate	generate	VERB
easat-5949	47	21	sufficient	sufficient	ADJ
easat-5949	47	22	proceeds	proceed	NOUN
easat-5949	47	23	to	to	PART
easat-5949	47	24	cover	cover	VERB
easat-5949	47	25	the	the	DET
easat-5949	47	26	debts	debt	NOUN
easat-5949	47	27	.	.	PUNCT
easat-5949	48	1	this	this	DET
easat-5949	48	2	procedure	procedure	NOUN
easat-5949	48	3	is	be	AUX
easat-5949	48	4	carried	carry	VERB
easat-5949	48	5	out	out	ADP
easat-5949	48	6	under	under	ADP
easat-5949	48	7	the	the	DET
easat-5949	48	8	management	management	NOUN
easat-5949	48	9	of	of	ADP
easat-5949	48	10	the	the	DET
easat-5949	48	11	bankruptcy	bankruptcy	NOUN
easat-5949	48	12	committee	committee	NOUN
easat-5949	48	13	[	[	X
easat-5949	48	14	6	6	NUM
easat-5949	48	15	]	]	PUNCT
easat-5949	48	16	.	.	PUNCT
easat-5949	49	1	a	a	DET
easat-5949	49	2	proactive	proactive	ADJ
easat-5949	49	3	intervention	intervention	NOUN
easat-5949	49	4	through	through	ADP
easat-5949	49	5	the	the	DET
easat-5949	49	6	preventive	preventive	ADJ
easat-5949	49	7	settlement	settlement	NOUN
easat-5949	49	8	procedure	procedure	NOUN
easat-5949	49	9	helps	help	VERB
easat-5949	49	10	businesses	business	NOUN
easat-5949	49	11	avoid	avoid	VERB
easat-5949	49	12	instability	instability	NOUN
easat-5949	49	13	before	before	SCONJ
easat-5949	49	14	their	their	PRON
easat-5949	49	15	situation	situation	NOUN
easat-5949	49	16	reaches	reach	VERB
easat-5949	49	17	full	full	ADJ
easat-5949	49	18	insolvency	insolvency	NOUN
easat-5949	49	19	.	.	PUNCT
easat-5949	50	1	the	the	DET
easat-5949	50	2	procedure	procedure	NOUN
easat-5949	50	3	exists	exist	VERB
easat-5949	50	4	for	for	ADP
easat-5949	50	5	debtors	debtor	NOUN
easat-5949	50	6	who	who	PRON
easat-5949	50	7	recognize	recognize	VERB
easat-5949	50	8	potential	potential	ADJ
easat-5949	50	9	economic	economic	ADJ
easat-5949	50	10	challenges	challenge	NOUN
easat-5949	50	11	ahead	ahead	ADV
easat-5949	50	12	of	of	ADP
easat-5949	50	13	defaulting	default	VERB
easat-5949	50	14	on	on	ADP
easat-5949	50	15	their	their	PRON
easat-5949	50	16	payments	payment	NOUN
easat-5949	50	17	.	.	PUNCT
easat-5949	51	1	article	article	NOUN
easat-5949	51	2	13	13	NUM
easat-5949	51	3	of	of	ADP
easat-5949	51	4	the	the	DET
easat-5949	51	5	saudi	saudi	ADJ
easat-5949	51	6	bankruptcy	bankruptcy	NOUN
easat-5949	51	7	law	law	NOUN
easat-5949	51	8	explains	explain	VERB
easat-5949	51	9	that	that	SCONJ
easat-5949	51	10	preventive	preventive	ADJ
easat-5949	51	11	settlement	settlement	NOUN
easat-5949	51	12	provides	provide	VERB
easat-5949	51	13	debtors	debtor	NOUN
easat-5949	51	14	and	and	CCONJ
easat-5949	51	15	creditors	creditor	NOUN
easat-5949	51	16	with	with	ADP
easat-5949	51	17	terms	term	NOUN
easat-5949	51	18	to	to	PART
easat-5949	51	19	revamp	revamp	VERB
easat-5949	51	20	loan	loan	NOUN
easat-5949	51	21	obligations	obligation	NOUN
easat-5949	51	22	while	while	SCONJ
easat-5949	51	23	sustaining	sustain	VERB
easat-5949	51	24	business	business	NOUN
easat-5949	51	25	operations	operation	NOUN
easat-5949	51	26	)	)	PUNCT
easat-5949	51	27	bankruptcy	bankruptcy	NOUN
easat-5949	51	28	law	law	NOUN
easat-5949	51	29	)	)	PUNCT
easat-5949	51	30	.	.	PUNCT
easat-5949	52	1	the	the	DET
easat-5949	52	2	debtor	debtor	NOUN
easat-5949	52	3	must	must	AUX
easat-5949	52	4	apply	apply	VERB
easat-5949	52	5	containing	contain	VERB
easat-5949	52	6	obligation	obligation	NOUN
easat-5949	52	7	payment	payment	NOUN
easat-5949	52	8	details	detail	NOUN
easat-5949	52	9	,	,	PUNCT
easat-5949	52	10	together	together	ADV
easat-5949	52	11	with	with	ADP
easat-5949	52	12	financial	financial	ADJ
easat-5949	52	13	statements	statement	NOUN
easat-5949	52	14	,	,	PUNCT
easat-5949	52	15	along	along	ADP
easat-5949	52	16	with	with	ADP
easat-5949	52	17	asset	asset	NOUN
easat-5949	52	18	and	and	CCONJ
easat-5949	52	19	liability	liability	NOUN
easat-5949	52	20	declarations	declaration	NOUN
easat-5949	52	21	,	,	PUNCT
easat-5949	52	22	to	to	ADP
easat-5949	52	23	the	the	DET
easat-5949	52	24	court	court	NOUN
easat-5949	52	25	for	for	ADP
easat-5949	52	26	approval	approval	NOUN
easat-5949	52	27	.	.	PUNCT
easat-5949	53	1	the	the	DET
easat-5949	53	2	debtor	debtor	NOUN
easat-5949	53	3	maintains	maintain	VERB
easat-5949	53	4	operational	operational	ADJ
easat-5949	53	5	control	control	NOUN
easat-5949	53	6	throughout	throughout	ADP
easat-5949	53	7	the	the	DET
easat-5949	53	8	procedure	procedure	NOUN
easat-5949	53	9	although	although	SCONJ
easat-5949	53	10	the	the	DET
easat-5949	53	11	court	court	NOUN
easat-5949	53	12	sometimes	sometimes	ADV
easat-5949	53	13	appoints	appoint	VERB
easat-5949	53	14	a	a	DET
easat-5949	53	15	trustee	trustee	NOUN
easat-5949	53	16	to	to	PART
easat-5949	53	17	confirm	confirm	VERB
easat-5949	53	18	complete	complete	ADJ
easat-5949	53	19	compliance	compliance	NOUN
easat-5949	53	20	with	with	ADP
easat-5949	53	21	legal	legal	ADJ
easat-5949	53	22	prerequisites	prerequisite	NOUN
easat-5949	53	23	[	[	X
easat-5949	53	24	7	7	NUM
easat-5949	53	25	]	]	PUNCT
easat-5949	53	26	.	.	PUNCT
easat-5949	54	1	companies	company	NOUN
easat-5949	54	2	benefit	benefit	VERB
easat-5949	54	3	from	from	ADP
easat-5949	54	4	ongoing	ongoing	ADJ
easat-5949	54	5	operations	operation	NOUN
easat-5949	54	6	through	through	ADP
easat-5949	54	7	the	the	DET
easat-5949	54	8	debtor	debtor	NOUN
easat-5949	54	9	-	-	PUNCT
easat-5949	54	10	in	in	ADP
easat-5949	54	11	-	-	PUNCT
easat-5949	54	12	possession	possession	NOUN
easat-5949	54	13	framework	framework	NOUN
easat-5949	54	14	that	that	PRON
easat-5949	54	15	combines	combine	VERB
easat-5949	54	16	business	business	NOUN
easat-5949	54	17	operation	operation	NOUN
easat-5949	54	18	maintenance	maintenance	NOUN
easat-5949	54	19	alongside	alongside	ADP
easat-5949	54	20	protective	protective	ADJ
easat-5949	54	21	mechanisms	mechanism	NOUN
easat-5949	54	22	for	for	ADP
easat-5949	54	23	creditor	creditor	NOUN
easat-5949	54	24	safeguarding	safeguarding	NOUN
easat-5949	54	25	.	.	PUNCT
easat-5949	55	1	142	142	NUM
easat-5949	55	2	edelweiss	edelweiss	PROPN
easat-5949	55	3	applied	apply	VERB
easat-5949	55	4	science	science	NOUN
easat-5949	55	5	and	and	CCONJ
easat-5949	55	6	technology	technology	NOUN
easat-5949	55	7	issn	issn	PROPN
easat-5949	55	8	:	:	PUNCT
easat-5949	55	9	2576	2576	NUM
easat-5949	55	10	-	-	SYM
easat-5949	55	11	8484	8484	NUM
easat-5949	55	12	vol	vol	NOUN
easat-5949	55	13	.	.	PROPN
easat-5949	56	1	9	9	NUM
easat-5949	56	2	,	,	PUNCT
easat-5949	56	3	no	no	INTJ
easat-5949	56	4	.	.	NOUN
easat-5949	57	1	4	4	NUM
easat-5949	57	2	:	:	SYM
easat-5949	57	3	140	140	NUM
easat-5949	57	4	-	-	SYM
easat-5949	57	5	145	145	NUM
easat-5949	57	6	,	,	PUNCT
easat-5949	57	7	2025	2025	NUM
easat-5949	57	8	doi	doi	NOUN
easat-5949	57	9	:	:	PUNCT
easat-5949	57	10	10.55214/25768484.v9i4.5949	10.55214/25768484.v9i4.5949	NUM
easat-5949	57	11	©	©	PROPN
easat-5949	57	12	2025	2025	NUM
easat-5949	57	13	by	by	ADP
easat-5949	57	14	the	the	DET
easat-5949	57	15	author	author	NOUN
easat-5949	57	16	;	;	PUNCT
easat-5949	57	17	licensee	licensee	PROPN
easat-5949	57	18	learning	learning	NOUN
easat-5949	57	19	gate	gate	VERB
easat-5949	57	20	a	a	DET
easat-5949	57	21	preventive	preventive	ADJ
easat-5949	57	22	settlement	settlement	NOUN
easat-5949	57	23	procedure	procedure	NOUN
easat-5949	57	24	is	be	AUX
easat-5949	57	25	a	a	DET
easat-5949	57	26	suitable	suitable	ADJ
easat-5949	57	27	alternative	alternative	NOUN
easat-5949	57	28	to	to	ADP
easat-5949	57	29	bankruptcy	bankruptcy	NOUN
easat-5949	57	30	proceedings	proceeding	NOUN
easat-5949	57	31	when	when	SCONJ
easat-5949	57	32	applied	apply	VERB
easat-5949	57	33	in	in	ADP
easat-5949	57	34	the	the	DET
easat-5949	57	35	early	early	ADJ
easat-5949	57	36	stages	stage	NOUN
easat-5949	57	37	of	of	ADP
easat-5949	57	38	financial	financial	ADJ
easat-5949	57	39	difficulties	difficulty	NOUN
easat-5949	57	40	.	.	PUNCT
easat-5949	58	1	this	this	PRON
easat-5949	58	2	gives	give	VERB
easat-5949	58	3	the	the	DET
easat-5949	58	4	debtor	debtor	NOUN
easat-5949	58	5	the	the	DET
easat-5949	58	6	opportunity	opportunity	NOUN
easat-5949	58	7	to	to	PART
easat-5949	58	8	resume	resume	VERB
easat-5949	58	9	their	their	PRON
easat-5949	58	10	business	business	NOUN
easat-5949	58	11	activities	activity	NOUN
easat-5949	58	12	,	,	PUNCT
easat-5949	58	13	generate	generate	VERB
easat-5949	58	14	better	well	ADJ
easat-5949	58	15	returns	return	NOUN
easat-5949	58	16	,	,	PUNCT
easat-5949	58	17	and	and	CCONJ
easat-5949	58	18	manage	manage	VERB
easat-5949	58	19	their	their	PRON
easat-5949	58	20	business	business	NOUN
easat-5949	58	21	.	.	PUNCT
easat-5949	59	1	this	this	PRON
easat-5949	59	2	protects	protect	VERB
easat-5949	59	3	the	the	DET
easat-5949	59	4	business	business	NOUN
easat-5949	59	5	from	from	ADP
easat-5949	59	6	closure	closure	NOUN
easat-5949	59	7	.	.	PUNCT
easat-5949	60	1	the	the	DET
easat-5949	60	2	second	second	ADJ
easat-5949	60	3	paragraph	paragraph	NOUN
easat-5949	60	4	of	of	ADP
easat-5949	60	5	article	article	NOUN
easat-5949	60	6	1	1	NUM
easat-5949	60	7	of	of	ADP
easat-5949	60	8	the	the	DET
easat-5949	60	9	bankruptcy	bankruptcy	NOUN
easat-5949	60	10	law	law	NOUN
easat-5949	60	11	indicates	indicate	VERB
easat-5949	60	12	the	the	DET
easat-5949	60	13	requirements	requirement	NOUN
easat-5949	60	14	that	that	PRON
easat-5949	60	15	must	must	AUX
easat-5949	60	16	be	be	AUX
easat-5949	60	17	included	include	VERB
easat-5949	60	18	in	in	ADP
easat-5949	60	19	the	the	DET
easat-5949	60	20	preventive	preventive	ADJ
easat-5949	60	21	settlement	settlement	NOUN
easat-5949	60	22	proposal	proposal	NOUN
easat-5949	60	23	,	,	PUNCT
easat-5949	60	24	as	as	SCONJ
easat-5949	60	25	it	it	PRON
easat-5949	60	26	states	state	VERB
easat-5949	60	27	:	:	PUNCT
easat-5949	60	28	“	"	PUNCT
easat-5949	60	29	the	the	DET
easat-5949	60	30	proposal	proposal	NOUN
easat-5949	60	31	must	must	AUX
easat-5949	60	32	include	include	VERB
easat-5949	60	33	a	a	DET
easat-5949	60	34	summary	summary	NOUN
easat-5949	60	35	of	of	ADP
easat-5949	60	36	the	the	DET
easat-5949	60	37	debtor	debtor	NOUN
easat-5949	60	38	’s	’s	PART
easat-5949	60	39	financial	financial	ADJ
easat-5949	60	40	situation	situation	NOUN
easat-5949	60	41	,	,	PUNCT
easat-5949	60	42	the	the	DET
easat-5949	60	43	effects	effect	NOUN
easat-5949	60	44	of	of	ADP
easat-5949	60	45	the	the	DET
easat-5949	60	46	economic	economic	ADJ
easat-5949	60	47	situation	situation	NOUN
easat-5949	60	48	on	on	ADP
easat-5949	60	49	him	he	PRON
easat-5949	60	50	,	,	PUNCT
easat-5949	60	51	and	and	CCONJ
easat-5949	60	52	the	the	DET
easat-5949	60	53	classification	classification	NOUN
easat-5949	60	54	of	of	ADP
easat-5949	60	55	creditors	creditor	NOUN
easat-5949	60	56	into	into	ADP
easat-5949	60	57	categories	category	NOUN
easat-5949	60	58	by	by	ADP
easat-5949	60	59	the	the	DET
easat-5949	60	60	provisions	provision	NOUN
easat-5949	60	61	of	of	ADP
easat-5949	60	62	article	article	NOUN
easat-5949	60	63	(	(	PUNCT
easat-5949	60	64	twenty	twenty	NUM
easat-5949	60	65	-	-	PUNCT
easat-5949	60	66	nine	nine	NUM
easat-5949	60	67	)	)	PUNCT
easat-5949	60	68	of	of	ADP
easat-5949	60	69	the	the	DET
easat-5949	60	70	law	law	NOUN
easat-5949	60	71	)	)	PUNCT
easat-5949	60	72	bankruptcy	bankruptcy	NOUN
easat-5949	60	73	law	law	NOUN
easat-5949	60	74	)	)	PUNCT
easat-5949	60	75	.	.	PUNCT
easat-5949	61	1	the	the	DET
easat-5949	61	2	saudi	saudi	ADJ
easat-5949	61	3	legislator	legislator	NOUN
easat-5949	61	4	’s	’s	PART
easat-5949	61	5	interest	interest	NOUN
easat-5949	61	6	in	in	ADP
easat-5949	61	7	the	the	DET
easat-5949	61	8	speed	speed	NOUN
easat-5949	61	9	of	of	ADP
easat-5949	61	10	commercial	commercial	ADJ
easat-5949	61	11	procedures	procedure	NOUN
easat-5949	61	12	is	be	AUX
easat-5949	61	13	evident	evident	ADJ
easat-5949	61	14	in	in	ADP
easat-5949	61	15	determining	determine	VERB
easat-5949	61	16	the	the	DET
easat-5949	61	17	statutory	statutory	ADJ
easat-5949	61	18	period	period	NOUN
easat-5949	61	19	related	relate	VERB
easat-5949	61	20	to	to	ADP
easat-5949	61	21	preventive	preventive	ADJ
easat-5949	61	22	settlement	settlement	NOUN
easat-5949	61	23	procedures	procedure	NOUN
easat-5949	61	24	.	.	PUNCT
easat-5949	62	1	the	the	DET
easat-5949	62	2	date	date	NOUN
easat-5949	62	3	for	for	ADP
easat-5949	62	4	considering	consider	VERB
easat-5949	62	5	the	the	DET
easat-5949	62	6	request	request	NOUN
easat-5949	62	7	submitted	submit	VERB
easat-5949	62	8	for	for	ADP
easat-5949	62	9	preventive	preventive	ADJ
easat-5949	62	10	settlement	settlement	NOUN
easat-5949	62	11	is	be	AUX
easat-5949	62	12	determined	determine	VERB
easat-5949	62	13	by	by	ADP
easat-5949	62	14	the	the	DET
easat-5949	62	15	commercial	commercial	ADJ
easat-5949	62	16	court	court	NOUN
easat-5949	62	17	by	by	ADP
easat-5949	62	18	article	article	NOUN
easat-5949	62	19	fifteen	fifteen	NUM
easat-5949	62	20	of	of	ADP
easat-5949	62	21	the	the	DET
easat-5949	62	22	bankruptcy	bankruptcy	NOUN
easat-5949	62	23	law	law	NOUN
easat-5949	62	24	,	,	PUNCT
easat-5949	62	25	provided	provide	VERB
easat-5949	62	26	that	that	SCONJ
easat-5949	62	27	the	the	DET
easat-5949	62	28	date	date	NOUN
easat-5949	62	29	is	be	AUX
easat-5949	62	30	within	within	ADP
easat-5949	62	31	a	a	DET
easat-5949	62	32	period	period	NOUN
easat-5949	62	33	not	not	PART
easat-5949	62	34	exceeding	exceed	VERB
easat-5949	62	35	(	(	PUNCT
easat-5949	62	36	forty	forty	NUM
easat-5949	62	37	)	)	PUNCT
easat-5949	62	38	days	day	NOUN
easat-5949	62	39	from	from	ADP
easat-5949	62	40	the	the	DET
easat-5949	62	41	date	date	NOUN
easat-5949	62	42	of	of	ADP
easat-5949	62	43	registering	register	VERB
easat-5949	62	44	the	the	DET
easat-5949	62	45	request	request	NOUN
easat-5949	62	46	.	.	PUNCT
easat-5949	63	1	the	the	DET
easat-5949	63	2	court	court	NOUN
easat-5949	63	3	informs	inform	VERB
easat-5949	63	4	the	the	DET
easat-5949	63	5	debtor	debtor	NOUN
easat-5949	63	6	of	of	ADP
easat-5949	63	7	the	the	DET
easat-5949	63	8	date	date	NOUN
easat-5949	63	9	of	of	ADP
easat-5949	63	10	the	the	DET
easat-5949	63	11	session	session	NOUN
easat-5949	63	12	within	within	ADP
easat-5949	63	13	(	(	PUNCT
easat-5949	63	14	five	five	NUM
easat-5949	63	15	)	)	PUNCT
easat-5949	63	16	days	day	NOUN
easat-5949	63	17	from	from	ADP
easat-5949	63	18	the	the	DET
easat-5949	63	19	date	date	NOUN
easat-5949	63	20	of	of	ADP
easat-5949	63	21	registering	register	VERB
easat-5949	63	22	the	the	DET
easat-5949	63	23	request	request	NOUN
easat-5949	63	24	)	)	PUNCT
easat-5949	63	25	bankruptcy	bankruptcy	NOUN
easat-5949	63	26	law	law	NOUN
easat-5949	63	27	)	)	PUNCT
easat-5949	63	28	.	.	PUNCT
easat-5949	64	1	5	5	X
easat-5949	64	2	.	.	X
easat-5949	64	3	financial	financial	ADJ
easat-5949	64	4	restructuring	restructuring	NOUN
easat-5949	64	5	procedure	procedure	NOUN
easat-5949	64	6	financial	financial	ADJ
easat-5949	64	7	restructuring	restructuring	NOUN
easat-5949	64	8	is	be	AUX
easat-5949	64	9	a	a	DET
easat-5949	64	10	key	key	ADJ
easat-5949	64	11	component	component	NOUN
easat-5949	64	12	under	under	ADP
easat-5949	64	13	saudi	saudi	ADJ
easat-5949	64	14	bankruptcy	bankruptcy	NOUN
easat-5949	64	15	law	law	NOUN
easat-5949	64	16	,	,	PUNCT
easat-5949	64	17	which	which	PRON
easat-5949	64	18	adopts	adopt	VERB
easat-5949	64	19	a	a	DET
easat-5949	64	20	rehabilitationcentered	rehabilitationcentered	ADJ
easat-5949	64	21	methodology	methodology	NOUN
easat-5949	64	22	.	.	PUNCT
easat-5949	65	1	this	this	DET
easat-5949	65	2	procedure	procedure	NOUN
easat-5949	65	3	's	's	PART
easat-5949	65	4	intended	intend	VERB
easat-5949	65	5	audience	audience	NOUN
easat-5949	65	6	consists	consist	VERB
easat-5949	65	7	of	of	ADP
easat-5949	65	8	financially	financially	ADV
easat-5949	65	9	troubled	troubled	ADJ
easat-5949	65	10	debtors	debtor	NOUN
easat-5949	65	11	whose	whose	DET
easat-5949	65	12	companies	company	NOUN
easat-5949	65	13	maintain	maintain	VERB
easat-5949	65	14	viability	viability	NOUN
easat-5949	65	15	through	through	ADP
easat-5949	65	16	restructuring	restructure	VERB
easat-5949	65	17	plans	plan	NOUN
easat-5949	65	18	.	.	PUNCT
easat-5949	66	1	the	the	DET
easat-5949	66	2	financial	financial	ADJ
easat-5949	66	3	restructuring	restructure	VERB
easat-5949	66	4	procedure	procedure	NOUN
easat-5949	66	5	functions	function	NOUN
easat-5949	66	6	per	per	ADP
easat-5949	66	7	article	article	NOUN
easat-5949	66	8	47	47	NUM
easat-5949	66	9	of	of	ADP
easat-5949	66	10	the	the	DET
easat-5949	66	11	law	law	NOUN
easat-5949	66	12	to	to	PART
easat-5949	66	13	achieve	achieve	VERB
easat-5949	66	14	debt	debt	NOUN
easat-5949	66	15	restructuring	restructuring	NOUN
easat-5949	66	16	agreements	agreement	NOUN
easat-5949	66	17	between	between	ADP
easat-5949	66	18	debtors	debtor	NOUN
easat-5949	66	19	and	and	CCONJ
easat-5949	66	20	creditors	creditor	NOUN
easat-5949	66	21	that	that	PRON
easat-5949	66	22	optimize	optimize	VERB
easat-5949	66	23	asset	asset	NOUN
easat-5949	66	24	value	value	NOUN
easat-5949	66	25	and	and	CCONJ
easat-5949	66	26	retain	retain	VERB
easat-5949	66	27	employment	employment	NOUN
easat-5949	66	28	)	)	PUNCT
easat-5949	66	29	bankruptcy	bankruptcy	NOUN
easat-5949	66	30	law	law	NOUN
easat-5949	66	31	)	)	PUNCT
easat-5949	66	32	.	.	PUNCT
easat-5949	67	1	unlike	unlike	ADP
easat-5949	67	2	the	the	DET
easat-5949	67	3	preventive	preventive	ADJ
easat-5949	67	4	settlement	settlement	NOUN
easat-5949	67	5	procedure	procedure	NOUN
easat-5949	67	6	,	,	PUNCT
easat-5949	67	7	financial	financial	ADJ
easat-5949	67	8	restructuring	restructuring	NOUN
easat-5949	67	9	can	can	AUX
easat-5949	67	10	be	be	AUX
easat-5949	67	11	initiated	initiate	VERB
easat-5949	67	12	by	by	ADP
easat-5949	67	13	either	either	CCONJ
easat-5949	67	14	the	the	DET
easat-5949	67	15	debtor	debtor	NOUN
easat-5949	67	16	or	or	CCONJ
easat-5949	67	17	creditors	creditor	NOUN
easat-5949	67	18	representing	represent	VERB
easat-5949	67	19	at	at	ADV
easat-5949	67	20	least	least	ADV
easat-5949	67	21	40	40	NUM
easat-5949	67	22	%	%	NOUN
easat-5949	67	23	of	of	ADP
easat-5949	67	24	the	the	DET
easat-5949	67	25	unsecured	unsecured	ADJ
easat-5949	67	26	debt	debt	NOUN
easat-5949	67	27	.	.	PUNCT
easat-5949	68	1	this	this	DET
easat-5949	68	2	broader	broad	ADJ
easat-5949	68	3	initiation	initiation	NOUN
easat-5949	68	4	right	right	ADV
easat-5949	68	5	reflects	reflect	VERB
easat-5949	68	6	the	the	DET
easat-5949	68	7	more	more	ADV
easat-5949	68	8	serious	serious	ADJ
easat-5949	68	9	nature	nature	NOUN
easat-5949	68	10	of	of	ADP
easat-5949	68	11	the	the	DET
easat-5949	68	12	financial	financial	ADJ
easat-5949	68	13	distress	distress	NOUN
easat-5949	68	14	in	in	ADP
easat-5949	68	15	these	these	DET
easat-5949	68	16	cases	case	NOUN
easat-5949	68	17	and	and	CCONJ
easat-5949	68	18	the	the	DET
easat-5949	68	19	need	need	NOUN
easat-5949	68	20	to	to	PART
easat-5949	68	21	protect	protect	VERB
easat-5949	68	22	creditor	creditor	NOUN
easat-5949	68	23	interests	interest	NOUN
easat-5949	68	24	when	when	SCONJ
easat-5949	68	25	the	the	DET
easat-5949	68	26	debtor	debtor	NOUN
easat-5949	68	27	may	may	AUX
easat-5949	68	28	be	be	AUX
easat-5949	68	29	reluctant	reluctant	ADJ
easat-5949	68	30	to	to	PART
easat-5949	68	31	acknowledge	acknowledge	VERB
easat-5949	68	32	insolvency	insolvency	NOUN
easat-5949	68	33	[	[	X
easat-5949	68	34	8	8	NUM
easat-5949	68	35	]	]	PUNCT
easat-5949	68	36	.	.	PUNCT
easat-5949	69	1	the	the	DET
easat-5949	69	2	application	application	NOUN
easat-5949	69	3	must	must	AUX
easat-5949	69	4	be	be	AUX
easat-5949	69	5	accompanied	accompany	VERB
easat-5949	69	6	by	by	ADP
easat-5949	69	7	comprehensive	comprehensive	ADJ
easat-5949	69	8	financial	financial	ADJ
easat-5949	69	9	information	information	NOUN
easat-5949	69	10	,	,	PUNCT
easat-5949	69	11	a	a	DET
easat-5949	69	12	preliminary	preliminary	ADJ
easat-5949	69	13	restructuring	restructuring	NOUN
easat-5949	69	14	proposal	proposal	NOUN
easat-5949	69	15	,	,	PUNCT
easat-5949	69	16	and	and	CCONJ
easat-5949	69	17	evidence	evidence	NOUN
easat-5949	69	18	of	of	ADP
easat-5949	69	19	the	the	DET
easat-5949	69	20	debtor	debtor	NOUN
easat-5949	69	21	's	's	PART
easat-5949	69	22	financial	financial	ADJ
easat-5949	69	23	distress	distress	NOUN
easat-5949	69	24	.	.	PUNCT
easat-5949	70	1	a	a	DET
easat-5949	70	2	distinguishing	distinguish	VERB
easat-5949	70	3	feature	feature	NOUN
easat-5949	70	4	of	of	ADP
easat-5949	70	5	the	the	DET
easat-5949	70	6	financial	financial	ADJ
easat-5949	70	7	restructuring	restructure	VERB
easat-5949	70	8	procedure	procedure	NOUN
easat-5949	70	9	is	be	AUX
easat-5949	70	10	the	the	DET
easat-5949	70	11	mandatory	mandatory	ADJ
easat-5949	70	12	appointment	appointment	NOUN
easat-5949	70	13	of	of	ADP
easat-5949	70	14	a	a	DET
easat-5949	70	15	bankruptcy	bankruptcy	NOUN
easat-5949	70	16	trustee	trustee	NOUN
easat-5949	70	17	to	to	PART
easat-5949	70	18	oversee	oversee	VERB
easat-5949	70	19	the	the	DET
easat-5949	70	20	process	process	NOUN
easat-5949	70	21	.	.	PUNCT
easat-5949	71	1	the	the	DET
easat-5949	71	2	trustee	trustee	NOUN
easat-5949	71	3	assumes	assume	VERB
easat-5949	71	4	significant	significant	ADJ
easat-5949	71	5	responsibilities	responsibility	NOUN
easat-5949	71	6	,	,	PUNCT
easat-5949	71	7	including	include	VERB
easat-5949	71	8	developing	develop	VERB
easat-5949	71	9	the	the	DET
easat-5949	71	10	restructuring	restructuring	NOUN
easat-5949	71	11	plan	plan	NOUN
easat-5949	71	12	in	in	ADP
easat-5949	71	13	consultation	consultation	NOUN
easat-5949	71	14	with	with	ADP
easat-5949	71	15	the	the	DET
easat-5949	71	16	debtor	debtor	NOUN
easat-5949	71	17	and	and	CCONJ
easat-5949	71	18	creditors	creditor	NOUN
easat-5949	71	19	,	,	PUNCT
easat-5949	71	20	managing	manage	VERB
easat-5949	71	21	the	the	DET
easat-5949	71	22	debtor	debtor	NOUN
easat-5949	71	23	's	's	PART
easat-5949	71	24	assets	asset	NOUN
easat-5949	71	25	during	during	ADP
easat-5949	71	26	the	the	DET
easat-5949	71	27	procedure	procedure	NOUN
easat-5949	71	28	,	,	PUNCT
easat-5949	71	29	and	and	CCONJ
easat-5949	71	30	facilitating	facilitate	VERB
easat-5949	71	31	negotiations	negotiation	NOUN
easat-5949	71	32	between	between	ADP
easat-5949	71	33	the	the	DET
easat-5949	71	34	parties	party	NOUN
easat-5949	71	35	[	[	X
easat-5949	71	36	4	4	NUM
easat-5949	71	37	]	]	PUNCT
easat-5949	71	38	.	.	PUNCT
easat-5949	72	1	while	while	SCONJ
easat-5949	72	2	the	the	DET
easat-5949	72	3	debtor	debtor	NOUN
easat-5949	72	4	typically	typically	ADV
easat-5949	72	5	continues	continue	VERB
easat-5949	72	6	to	to	PART
easat-5949	72	7	manage	manage	VERB
easat-5949	72	8	day	day	NOUN
easat-5949	72	9	-	-	PUNCT
easat-5949	72	10	to	to	ADP
easat-5949	72	11	-	-	PUNCT
easat-5949	72	12	day	day	NOUN
easat-5949	72	13	operations	operation	NOUN
easat-5949	72	14	,	,	PUNCT
easat-5949	72	15	the	the	DET
easat-5949	72	16	trustee	trustee	NOUN
easat-5949	72	17	exercises	exercise	VERB
easat-5949	72	18	oversight	oversight	NOUN
easat-5949	72	19	to	to	PART
easat-5949	72	20	prevent	prevent	VERB
easat-5949	72	21	asset	asset	NOUN
easat-5949	72	22	dissipation	dissipation	NOUN
easat-5949	72	23	and	and	CCONJ
easat-5949	72	24	ensure	ensure	VERB
easat-5949	72	25	compliance	compliance	NOUN
easat-5949	72	26	with	with	ADP
easat-5949	72	27	legal	legal	ADJ
easat-5949	72	28	requirements	requirement	NOUN
easat-5949	72	29	.	.	PUNCT
easat-5949	73	1	the	the	DET
easat-5949	73	2	financial	financial	ADJ
easat-5949	73	3	restructuring	restructure	VERB
easat-5949	73	4	procedure	procedure	NOUN
easat-5949	73	5	allows	allow	VERB
easat-5949	73	6	creditors	creditor	NOUN
easat-5949	73	7	to	to	PART
easat-5949	73	8	face	face	VERB
easat-5949	73	9	a	a	DET
easat-5949	73	10	delayed	delay	VERB
easat-5949	73	11	action	action	NOUN
easat-5949	73	12	period	period	NOUN
easat-5949	73	13	starting	start	VERB
easat-5949	73	14	at	at	ADP
easat-5949	73	15	180	180	NUM
easat-5949	73	16	days	day	NOUN
easat-5949	73	17	that	that	PRON
easat-5949	73	18	can	can	AUX
easat-5949	73	19	be	be	AUX
easat-5949	73	20	extended	extend	VERB
easat-5949	73	21	through	through	ADP
easat-5949	73	22	court	court	NOUN
easat-5949	73	23	permission	permission	NOUN
easat-5949	73	24	.	.	PUNCT
easat-5949	74	1	the	the	DET
easat-5949	74	2	size	size	NOUN
easat-5949	74	3	of	of	ADP
easat-5949	74	4	this	this	DET
easat-5949	74	5	extended	extend	VERB
easat-5949	74	6	moratorium	moratorium	NOUN
easat-5949	74	7	expresses	express	VERB
easat-5949	74	8	how	how	SCONJ
easat-5949	74	9	complex	complex	ADJ
easat-5949	74	10	it	it	PRON
easat-5949	74	11	is	be	AUX
easat-5949	74	12	to	to	PART
easat-5949	74	13	restructure	restructure	VERB
easat-5949	74	14	severely	severely	ADV
easat-5949	74	15	distressed	distressed	ADJ
easat-5949	74	16	businesses	business	NOUN
easat-5949	74	17	due	due	ADJ
easat-5949	74	18	to	to	ADP
easat-5949	74	19	the	the	DET
easat-5949	74	20	essential	essential	ADJ
easat-5949	74	21	time	time	NOUN
easat-5949	74	22	needed	need	VERB
easat-5949	74	23	to	to	PART
easat-5949	74	24	create	create	VERB
easat-5949	74	25	and	and	CCONJ
easat-5949	74	26	execute	execute	VERB
easat-5949	74	27	thorough	thorough	ADJ
easat-5949	74	28	restructuring	restructuring	NOUN
easat-5949	74	29	plans	plan	NOUN
easat-5949	74	30	.	.	PUNCT
easat-5949	75	1	according	accord	VERB
easat-5949	75	2	to	to	ADP
easat-5949	75	3	ramady	ramady	PROPN
easat-5949	75	4	[	[	X
easat-5949	75	5	5	5	X
easat-5949	75	6	]	]	PUNCT
easat-5949	75	7	the	the	DET
easat-5949	75	8	long	long	ADJ
easat-5949	75	9	period	period	NOUN
easat-5949	75	10	of	of	ADP
easat-5949	75	11	stay	stay	NOUN
easat-5949	75	12	becomes	become	VERB
easat-5949	75	13	pivotal	pivotal	ADJ
easat-5949	75	14	when	when	SCONJ
easat-5949	75	15	restructuring	restructure	VERB
easat-5949	75	16	complex	complex	ADJ
easat-5949	75	17	businesses	business	NOUN
easat-5949	75	18	that	that	PRON
easat-5949	75	19	need	need	VERB
easat-5949	75	20	to	to	PART
easat-5949	75	21	reorganize	reorganize	VERB
easat-5949	75	22	several	several	ADJ
easat-5949	75	23	creditor	creditor	NOUN
easat-5949	75	24	classes	class	NOUN
easat-5949	75	25	alongside	alongside	ADP
easat-5949	75	26	significant	significant	ADJ
easat-5949	75	27	operational	operational	ADJ
easat-5949	75	28	modifications	modification	NOUN
easat-5949	75	29	.	.	PUNCT
easat-5949	76	1	a	a	DET
easat-5949	76	2	restructuring	restructure	VERB
easat-5949	76	3	plan	plan	NOUN
easat-5949	76	4	covers	cover	VERB
easat-5949	76	5	operational	operational	ADJ
easat-5949	76	6	adjustments	adjustment	NOUN
easat-5949	76	7	,	,	PUNCT
easat-5949	76	8	asset	asset	NOUN
easat-5949	76	9	transactions	transaction	NOUN
easat-5949	76	10	or	or	CCONJ
easat-5949	76	11	distribution	distribution	NOUN
easat-5949	76	12	,	,	PUNCT
easat-5949	76	13	debt	debt	NOUN
easat-5949	76	14	schedule	schedule	NOUN
easat-5949	76	15	alterations	alteration	NOUN
easat-5949	76	16	,	,	PUNCT
easat-5949	76	17	and	and	CCONJ
easat-5949	76	18	possible	possible	ADJ
easat-5949	76	19	debt	debt	NOUN
easat-5949	76	20	conversions	conversion	NOUN
easat-5949	76	21	into	into	ADP
easat-5949	76	22	equity	equity	NOUN
easat-5949	76	23	.	.	PUNCT
easat-5949	77	1	the	the	DET
easat-5949	77	2	court	court	NOUN
easat-5949	77	3	has	have	VERB
easat-5949	77	4	the	the	DET
easat-5949	77	5	power	power	NOUN
easat-5949	77	6	to	to	PART
easat-5949	77	7	authorize	authorize	VERB
easat-5949	77	8	the	the	DET
easat-5949	77	9	plan	plan	NOUN
easat-5949	77	10	even	even	ADV
easat-5949	77	11	if	if	SCONJ
easat-5949	77	12	some	some	DET
easat-5949	77	13	creditor	creditor	NOUN
easat-5949	77	14	classes	class	NOUN
easat-5949	77	15	disagree	disagree	VERB
easat-5949	77	16	as	as	ADV
easat-5949	77	17	long	long	ADV
easat-5949	77	18	as	as	SCONJ
easat-5949	77	19	specified	specify	VERB
easat-5949	77	20	conditions	condition	NOUN
easat-5949	77	21	are	be	AUX
easat-5949	77	22	fulfilled	fulfil	VERB
easat-5949	77	23	[	[	PUNCT
easat-5949	77	24	7	7	NUM
easat-5949	77	25	]	]	PUNCT
easat-5949	77	26	.	.	PUNCT
easat-5949	78	1	the	the	DET
easat-5949	78	2	"	"	PUNCT
easat-5949	78	3	cross	cross	ADJ
easat-5949	78	4	-	-	ADJ
easat-5949	78	5	class	class	ADJ
easat-5949	78	6	cram	cram	NOUN
easat-5949	78	7	-	-	PUNCT
easat-5949	78	8	down	down	ADP
easat-5949	78	9	"	"	PUNCT
easat-5949	78	10	provision	provision	NOUN
easat-5949	78	11	removes	remove	VERB
easat-5949	78	12	barriers	barrier	NOUN
easat-5949	78	13	that	that	SCONJ
easat-5949	78	14	financially	financially	ADV
easat-5949	78	15	strategic	strategic	ADJ
easat-5949	78	16	creditor	creditor	NOUN
easat-5949	78	17	groups	group	NOUN
easat-5949	78	18	may	may	AUX
easat-5949	78	19	use	use	VERB
easat-5949	78	20	to	to	PART
easat-5949	78	21	block	block	VERB
easat-5949	78	22	viable	viable	ADJ
easat-5949	78	23	restructuring	restructuring	NOUN
easat-5949	78	24	plans	plan	NOUN
easat-5949	78	25	.	.	PUNCT
easat-5949	79	1	the	the	DET
easat-5949	79	2	financial	financial	ADJ
easat-5949	79	3	restructuring	restructure	VERB
easat-5949	79	4	procedure	procedure	NOUN
easat-5949	79	5	protects	protect	VERB
easat-5949	79	6	viable	viable	ADJ
easat-5949	79	7	businesses	business	NOUN
easat-5949	79	8	through	through	ADP
easat-5949	79	9	recent	recent	ADJ
easat-5949	79	10	legal	legal	ADJ
easat-5949	79	11	cases	case	NOUN
easat-5949	79	12	of	of	ADP
easat-5949	79	13	its	its	PRON
easat-5949	79	14	successful	successful	ADJ
easat-5949	79	15	implementation	implementation	NOUN
easat-5949	79	16	.	.	PUNCT
easat-5949	80	1	a	a	DET
easat-5949	80	2	leading	lead	VERB
easat-5949	80	3	saudi	saudi	ADJ
easat-5949	80	4	construction	construction	NOUN
easat-5949	80	5	organization	organization	NOUN
easat-5949	80	6	implemented	implement	VERB
easat-5949	80	7	this	this	DET
easat-5949	80	8	debt	debt	NOUN
easat-5949	80	9	restructuring	restructuring	NOUN
easat-5949	80	10	process	process	NOUN
easat-5949	80	11	to	to	PART
easat-5949	80	12	handle	handle	VERB
easat-5949	80	13	a	a	DET
easat-5949	80	14	debt	debt	NOUN
easat-5949	80	15	amount	amount	NOUN
easat-5949	80	16	of	of	ADP
easat-5949	80	17	sar	sar	PROPN
easat-5949	80	18	7.8	7.8	NUM
easat-5949	80	19	billion	billion	NUM
easat-5949	80	20	,	,	PUNCT
easat-5949	80	21	protecting	protect	VERB
easat-5949	80	22	employees	employee	NOUN
easat-5949	80	23	and	and	CCONJ
easat-5949	80	24	maintaining	maintain	VERB
easat-5949	80	25	ongoing	ongoing	ADJ
easat-5949	80	26	business	business	NOUN
easat-5949	80	27	operations	operation	NOUN
easat-5949	80	28	[	[	X
easat-5949	80	29	9	9	NUM
easat-5949	80	30	]	]	PUNCT
easat-5949	80	31	.	.	PUNCT
easat-5949	81	1	the	the	DET
easat-5949	81	2	structure	structure	NOUN
easat-5949	81	3	of	of	ADP
easat-5949	81	4	the	the	DET
easat-5949	81	5	saudi	saudi	ADJ
easat-5949	81	6	bankruptcy	bankruptcy	NOUN
easat-5949	81	7	law	law	NOUN
easat-5949	81	8	provides	provide	VERB
easat-5949	81	9	economic	economic	ADJ
easat-5949	81	10	advantages	advantage	NOUN
easat-5949	81	11	by	by	ADP
easat-5949	81	12	utilizing	utilize	VERB
easat-5949	81	13	its	its	PRON
easat-5949	81	14	rehabilitation	rehabilitation	NOUN
easat-5949	81	15	-	-	PUNCT
easat-5949	81	16	oriented	orient	VERB
easat-5949	81	17	approach	approach	NOUN
easat-5949	81	18	.	.	PUNCT
easat-5949	82	1	moreover	moreover	ADV
easat-5949	82	2	,	,	PUNCT
easat-5949	82	3	in	in	ADP
easat-5949	82	4	the	the	DET
easat-5949	82	5	case	case	NOUN
easat-5949	82	6	of	of	ADP
easat-5949	82	7	the	the	DET
easat-5949	82	8	algosaibi	algosaibi	NOUN
easat-5949	82	9	group	group	NOUN
easat-5949	82	10	,	,	PUNCT
easat-5949	82	11	where	where	SCONJ
easat-5949	82	12	the	the	DET
easat-5949	82	13	new	new	ADJ
easat-5949	82	14	bankruptcy	bankruptcy	NOUN
easat-5949	82	15	law	law	NOUN
easat-5949	82	16	was	be	AUX
easat-5949	82	17	applied	apply	VERB
easat-5949	82	18	,	,	PUNCT
easat-5949	82	19	the	the	DET
easat-5949	82	20	first	first	ADJ
easat-5949	82	21	143	143	PRON
easat-5949	82	22	edelweiss	edelweiss	PROPN
easat-5949	82	23	applied	apply	VERB
easat-5949	82	24	science	science	NOUN
easat-5949	82	25	and	and	CCONJ
easat-5949	82	26	technology	technology	NOUN
easat-5949	82	27	issn	issn	PROPN
easat-5949	82	28	:	:	PUNCT
easat-5949	82	29	2576	2576	NUM
easat-5949	82	30	-	-	SYM
easat-5949	82	31	8484	8484	NUM
easat-5949	82	32	vol	vol	NOUN
easat-5949	82	33	.	.	PROPN
easat-5949	82	34	9	9	NUM
easat-5949	82	35	,	,	PUNCT
easat-5949	82	36	no	no	INTJ
easat-5949	82	37	.	.	NOUN
easat-5949	82	38	4	4	NUM
easat-5949	82	39	:	:	SYM
easat-5949	82	40	140	140	NUM
easat-5949	82	41	-	-	SYM
easat-5949	82	42	145	145	NUM
easat-5949	82	43	,	,	PUNCT
easat-5949	82	44	2025	2025	NUM
easat-5949	82	45	doi	doi	NOUN
easat-5949	82	46	:	:	PUNCT
easat-5949	82	47	10.55214/25768484.v9i4.5949	10.55214/25768484.v9i4.5949	NUM
easat-5949	82	48	©	©	PROPN
easat-5949	82	49	2025	2025	NUM
easat-5949	82	50	by	by	ADP
easat-5949	82	51	the	the	DET
easat-5949	82	52	author	author	NOUN
easat-5949	82	53	;	;	PUNCT
easat-5949	82	54	licensee	licensee	PROPN
easat-5949	82	55	learning	learning	PROPN
easat-5949	82	56	gate	gate	PROPN
easat-5949	82	57	circuit	circuit	NOUN
easat-5949	82	58	of	of	ADP
easat-5949	82	59	the	the	DET
easat-5949	82	60	dammam	dammam	PROPN
easat-5949	82	61	commercial	commercial	ADJ
easat-5949	82	62	court	court	NOUN
easat-5949	82	63	issued	issue	VERB
easat-5949	82	64	a	a	DET
easat-5949	82	65	ruling	ruling	NOUN
easat-5949	82	66	on	on	ADP
easat-5949	82	67	the	the	DET
easat-5949	82	68	proposed	propose	VERB
easat-5949	82	69	financial	financial	ADJ
easat-5949	82	70	restructuring	restructuring	NOUN
easat-5949	82	71	.	.	PUNCT
easat-5949	83	1	under	under	ADP
easat-5949	83	2	the	the	DET
easat-5949	83	3	restructuring	restructuring	NOUN
easat-5949	83	4	plan	plan	NOUN
easat-5949	83	5	,	,	PUNCT
easat-5949	83	6	algosaibi	algosaibi	PROPN
easat-5949	83	7	's	's	PART
easat-5949	83	8	creditors	creditor	NOUN
easat-5949	83	9	will	will	AUX
easat-5949	83	10	receive	receive	VERB
easat-5949	83	11	72.5	72.5	NUM
easat-5949	83	12	billion	billion	NUM
easat-5949	83	13	saudi	saudi	ADJ
easat-5949	83	14	riyals	riyal	NOUN
easat-5949	83	15	,	,	PUNCT
easat-5949	83	16	and	and	CCONJ
easat-5949	83	17	the	the	DET
easat-5949	83	18	company	company	NOUN
easat-5949	83	19	will	will	AUX
easat-5949	83	20	retain	retain	VERB
easat-5949	83	21	its	its	PRON
easat-5949	83	22	core	core	NOUN
easat-5949	83	23	operating	operate	VERB
easat-5949	83	24	assets	asset	NOUN
easat-5949	84	1	[	[	X
easat-5949	84	2	10	10	NUM
easat-5949	84	3	]	]	PUNCT
easat-5949	84	4	.	.	PUNCT
easat-5949	85	1	6	6	X
easat-5949	85	2	.	.	X
easat-5949	85	3	small	small	ADJ
easat-5949	85	4	debtors	debtor	NOUN
easat-5949	85	5	'	'	PART
easat-5949	85	6	procedure	procedure	NOUN
easat-5949	85	7	small	small	ADJ
easat-5949	85	8	debtors	debtor	NOUN
easat-5949	85	9	'	'	PART
easat-5949	85	10	procedure	procedure	NOUN
easat-5949	85	11	functions	function	NOUN
easat-5949	85	12	as	as	ADP
easat-5949	85	13	a	a	DET
easat-5949	85	14	specialized	specialized	ADJ
easat-5949	85	15	bankruptcy	bankruptcy	NOUN
easat-5949	85	16	framework	framework	NOUN
easat-5949	85	17	developed	develop	VERB
easat-5949	85	18	by	by	ADP
easat-5949	85	19	the	the	DET
easat-5949	85	20	saudi	saudi	ADJ
easat-5949	85	21	bankruptcy	bankruptcy	NOUN
easat-5949	85	22	law	law	NOUN
easat-5949	85	23	to	to	PART
easat-5949	85	24	address	address	VERB
easat-5949	85	25	the	the	DET
easat-5949	85	26	unique	unique	ADJ
easat-5949	85	27	financial	financial	ADJ
easat-5949	85	28	distress	distress	NOUN
easat-5949	85	29	challenges	challenge	NOUN
easat-5949	85	30	of	of	ADP
easat-5949	85	31	small	small	ADJ
easat-5949	85	32	businesses	business	NOUN
easat-5949	85	33	.	.	PUNCT
easat-5949	86	1	the	the	DET
easat-5949	86	2	recipient	recipient	NOUN
easat-5949	86	3	procedure	procedure	NOUN
easat-5949	86	4	exists	exist	VERB
easat-5949	86	5	to	to	PART
easat-5949	86	6	serve	serve	VERB
easat-5949	86	7	debtors	debtor	NOUN
easat-5949	86	8	who	who	PRON
easat-5949	86	9	hold	hold	VERB
easat-5949	86	10	small	small	ADJ
easat-5949	86	11	asset	asset	NOUN
easat-5949	86	12	values	value	NOUN
easat-5949	86	13	and	and	CCONJ
easat-5949	86	14	operate	operate	VERB
easat-5949	86	15	with	with	ADP
easat-5949	86	16	straightforward	straightforward	ADJ
easat-5949	86	17	financial	financial	ADJ
easat-5949	86	18	structures	structure	NOUN
easat-5949	86	19	through	through	ADP
easat-5949	86	20	an	an	DET
easat-5949	86	21	easy	easy	ADJ
easat-5949	86	22	and	and	CCONJ
easat-5949	86	23	affordable	affordable	ADJ
easat-5949	86	24	procedure	procedure	NOUN
easat-5949	86	25	.	.	PUNCT
easat-5949	87	1	the	the	DET
easat-5949	87	2	small	small	ADJ
easat-5949	87	3	debtors	debtor	NOUN
easat-5949	87	4	'	'	PART
easat-5949	87	5	procedure	procedure	NOUN
easat-5949	87	6	provides	provide	VERB
easat-5949	87	7	an	an	DET
easat-5949	87	8	efficient	efficient	ADJ
easat-5949	87	9	solution	solution	NOUN
easat-5949	87	10	to	to	PART
easat-5949	87	11	manage	manage	VERB
easat-5949	87	12	the	the	DET
easat-5949	87	13	financial	financial	ADJ
easat-5949	87	14	problems	problem	NOUN
easat-5949	87	15	of	of	ADP
easat-5949	87	16	small	small	ADJ
easat-5949	87	17	debtors	debtor	NOUN
easat-5949	87	18	while	while	SCONJ
easat-5949	87	19	protecting	protect	VERB
easat-5949	87	20	the	the	DET
easat-5949	87	21	interest	interest	NOUN
easat-5949	87	22	of	of	ADP
easat-5949	87	23	creditors	creditor	NOUN
easat-5949	87	24	according	accord	VERB
easat-5949	87	25	to	to	ADP
easat-5949	87	26	article	article	NOUN
easat-5949	87	27	161	161	NUM
easat-5949	87	28	of	of	ADP
easat-5949	87	29	the	the	DET
easat-5949	87	30	law	law	NOUN
easat-5949	87	31	.	.	PUNCT
easat-5949	88	1	)	)	PUNCT
easat-5949	88	2	bankruptcy	bankruptcy	NOUN
easat-5949	88	3	law	law	NOUN
easat-5949	88	4	)	)	PUNCT
easat-5949	88	5	.	.	PUNCT
easat-5949	89	1	this	this	DET
easat-5949	89	2	procedure	procedure	NOUN
easat-5949	89	3	applies	apply	VERB
easat-5949	89	4	to	to	ADP
easat-5949	89	5	small	small	ADJ
easat-5949	89	6	debtors	debtor	NOUN
easat-5949	89	7	per	per	ADP
easat-5949	89	8	the	the	DET
easat-5949	89	9	implementing	implement	VERB
easat-5949	89	10	regulations	regulation	NOUN
easat-5949	89	11	through	through	ADP
easat-5949	89	12	their	their	PRON
easat-5949	89	13	definition	definition	NOUN
easat-5949	89	14	of	of	ADP
easat-5949	89	15	"	"	PUNCT
easat-5949	89	16	small	small	ADJ
easat-5949	89	17	debtors	debtor	NOUN
easat-5949	89	18	"	"	PUNCT
easat-5949	89	19	that	that	PRON
easat-5949	89	20	have	have	AUX
easat-5949	89	21	estimated	estimate	VERB
easat-5949	89	22	debts	debt	NOUN
easat-5949	89	23	capped	cap	VERB
easat-5949	89	24	at	at	ADP
easat-5949	89	25	sar	sar	PROPN
easat-5949	89	26	2	2	NUM
easat-5949	89	27	million	million	NUM
easat-5949	89	28	.	.	PUNCT
easat-5949	90	1	the	the	DET
easat-5949	90	2	established	establish	VERB
easat-5949	90	3	threshold	threshold	NOUN
easat-5949	90	4	requires	require	VERB
easat-5949	90	5	both	both	DET
easat-5949	90	6	accessibility	accessibility	NOUN
easat-5949	90	7	and	and	CCONJ
easat-5949	90	8	preservation	preservation	NOUN
easat-5949	90	9	of	of	ADP
easat-5949	90	10	the	the	DET
easat-5949	90	11	simplified	simplified	ADJ
easat-5949	90	12	procedures	procedure	NOUN
easat-5949	90	13	specifically	specifically	ADV
easat-5949	90	14	for	for	ADP
easat-5949	90	15	actual	actual	ADJ
easat-5949	90	16	small	small	ADJ
easat-5949	90	17	companies	company	NOUN
easat-5949	90	18	(	(	PUNCT
easat-5949	90	19	saudi	saudi	ADJ
easat-5949	90	20	bankruptcy	bankruptcy	PROPN
easat-5949	90	21	commission	commission	PROPN
easat-5949	90	22	)	)	PUNCT
easat-5949	90	23	.	.	PUNCT
easat-5949	91	1	based	base	VERB
easat-5949	91	2	on	on	ADP
easat-5949	91	3	the	the	DET
easat-5949	91	4	business	business	NOUN
easat-5949	91	5	outlook	outlook	NOUN
easat-5949	91	6	,	,	PUNCT
easat-5949	91	7	a	a	DET
easat-5949	91	8	single	single	ADJ
easat-5949	91	9	procedure	procedure	NOUN
easat-5949	91	10	exists	exist	VERB
easat-5949	91	11	for	for	ADP
easat-5949	91	12	restructuring	restructuring	NOUN
easat-5949	91	13	and	and	CCONJ
easat-5949	91	14	liquidation	liquidation	NOUN
easat-5949	91	15	needs	need	NOUN
easat-5949	91	16	.	.	PUNCT
easat-5949	92	1	simplified	simplified	ADJ
easat-5949	92	2	documentation	documentation	NOUN
easat-5949	92	3	requirements	requirement	NOUN
easat-5949	92	4	accompany	accompany	VERB
easat-5949	92	5	an	an	DET
easat-5949	92	6	expedited	expedite	VERB
easat-5949	92	7	timeline	timeline	NOUN
easat-5949	92	8	as	as	ADP
easat-5949	92	9	a	a	DET
easat-5949	92	10	major	major	ADJ
easat-5949	92	11	aspect	aspect	NOUN
easat-5949	92	12	of	of	ADP
easat-5949	92	13	the	the	DET
easat-5949	92	14	small	small	ADJ
easat-5949	92	15	debtors	debtor	NOUN
easat-5949	92	16	'	'	PART
easat-5949	92	17	procedure	procedure	NOUN
easat-5949	92	18	.	.	PUNCT
easat-5949	93	1	according	accord	VERB
easat-5949	93	2	to	to	ADP
easat-5949	93	3	bin	bin	PROPN
easat-5949	93	4	mohammed	mohammed	PROPN
easat-5949	93	5	al	al	PROPN
easat-5949	93	6	-	-	PUNCT
easat-5949	93	7	subaie	subaie	NOUN
easat-5949	93	8	[	[	X
easat-5949	93	9	11	11	NUM
easat-5949	93	10	]	]	PUNCT
easat-5949	93	11	the	the	DET
easat-5949	93	12	simplified	simplified	ADJ
easat-5949	93	13	requirements	requirement	NOUN
easat-5949	93	14	of	of	ADP
easat-5949	93	15	the	the	DET
easat-5949	93	16	bankruptcy	bankruptcy	NOUN
easat-5949	93	17	process	process	NOUN
easat-5949	93	18	bring	bring	VERB
easat-5949	93	19	administrative	administrative	ADJ
easat-5949	93	20	ease	ease	NOUN
easat-5949	93	21	to	to	ADP
easat-5949	93	22	small	small	ADJ
easat-5949	93	23	companies	company	NOUN
easat-5949	93	24	,	,	PUNCT
easat-5949	93	25	making	make	VERB
easat-5949	93	26	bankruptcy	bankruptcy	NOUN
easat-5949	93	27	procedures	procedure	NOUN
easat-5949	93	28	both	both	CCONJ
easat-5949	93	29	more	more	ADV
easat-5949	93	30	precise	precise	ADJ
easat-5949	93	31	and	and	CCONJ
easat-5949	93	32	less	less	ADV
easat-5949	93	33	threatening	threatening	ADJ
easat-5949	93	34	.	.	PUNCT
easat-5949	94	1	the	the	DET
easat-5949	94	2	procedure	procedure	NOUN
easat-5949	94	3	operates	operate	VERB
easat-5949	94	4	through	through	ADP
easat-5949	94	5	one	one	NUM
easat-5949	94	6	court	court	NOUN
easat-5949	94	7	hearing	hearing	NOUN
easat-5949	94	8	and	and	CCONJ
easat-5949	94	9	includes	include	VERB
easat-5949	94	10	shortened	shorten	VERB
easat-5949	94	11	notice	notice	NOUN
easat-5949	94	12	times	time	NOUN
easat-5949	94	13	and	and	CCONJ
easat-5949	94	14	easier	easy	ADJ
easat-5949	94	15	mechanisms	mechanism	NOUN
easat-5949	94	16	for	for	ADP
easat-5949	94	17	creditor	creditor	NOUN
easat-5949	94	18	voting	voting	NOUN
easat-5949	94	19	.	.	PUNCT
easat-5949	95	1	after	after	ADP
easat-5949	95	2	clarifying	clarify	VERB
easat-5949	95	3	the	the	DET
easat-5949	95	4	basics	basic	NOUN
easat-5949	95	5	of	of	ADP
easat-5949	95	6	the	the	DET
easat-5949	95	7	small	small	ADJ
easat-5949	95	8	debtors	debtor	NOUN
easat-5949	95	9	'	'	PART
easat-5949	95	10	procedure	procedure	NOUN
easat-5949	95	11	,	,	PUNCT
easat-5949	95	12	the	the	DET
easat-5949	95	13	bankruptcy	bankruptcy	NOUN
easat-5949	95	14	trustee	trustee	NOUN
easat-5949	95	15	has	have	VERB
easat-5949	95	16	minimal	minimal	ADJ
easat-5949	95	17	supervision	supervision	NOUN
easat-5949	95	18	while	while	SCONJ
easat-5949	95	19	managing	manage	VERB
easat-5949	95	20	the	the	DET
easat-5949	95	21	process	process	NOUN
easat-5949	95	22	to	to	PART
easat-5949	95	23	support	support	VERB
easat-5949	95	24	the	the	DET
easat-5949	95	25	administrative	administrative	ADJ
easat-5949	95	26	structure	structure	NOUN
easat-5949	95	27	.	.	PUNCT
easat-5949	96	1	the	the	DET
easat-5949	96	2	streamlined	streamlined	ADJ
easat-5949	96	3	implementation	implementation	NOUN
easat-5949	96	4	method	method	NOUN
easat-5949	96	5	protects	protect	VERB
easat-5949	96	6	creditor	creditor	NOUN
easat-5949	96	7	rights	right	NOUN
easat-5949	96	8	sufficiently	sufficiently	ADV
easat-5949	96	9	.	.	PUNCT
easat-5949	97	1	the	the	DET
easat-5949	97	2	saudi	saudi	PROPN
easat-5949	97	3	bankruptcy	bankruptcy	PROPN
easat-5949	97	4	commission	commission	PROPN
easat-5949	97	5	reports	report	VERB
easat-5949	97	6	that	that	SCONJ
easat-5949	97	7	small	small	ADJ
easat-5949	97	8	debtors	debtor	NOUN
easat-5949	97	9	'	'	PART
easat-5949	97	10	procedure	procedure	NOUN
easat-5949	97	11	expenses	expense	NOUN
easat-5949	97	12	represent	represent	VERB
easat-5949	97	13	60	60	NUM
easat-5949	97	14	%	%	NOUN
easat-5949	97	15	less	less	ADJ
easat-5949	97	16	than	than	ADP
easat-5949	97	17	financial	financial	ADJ
easat-5949	97	18	restructuring	restructuring	NOUN
easat-5949	97	19	costs	cost	NOUN
easat-5949	97	20	,	,	PUNCT
easat-5949	97	21	thus	thus	ADV
easat-5949	97	22	making	make	VERB
easat-5949	97	23	this	this	DET
easat-5949	97	24	solution	solution	NOUN
easat-5949	97	25	available	available	ADJ
easat-5949	97	26	to	to	ADP
easat-5949	97	27	small	small	ADJ
easat-5949	97	28	businesses	business	NOUN
easat-5949	97	29	.	.	PUNCT
easat-5949	98	1	the	the	DET
easat-5949	98	2	small	small	ADJ
easat-5949	98	3	debtors	debtor	NOUN
easat-5949	98	4	'	'	PART
easat-5949	98	5	procedure	procedure	NOUN
easat-5949	98	6	has	have	AUX
easat-5949	98	7	demonstrated	demonstrate	VERB
easat-5949	98	8	increasing	increase	VERB
easat-5949	98	9	adoption	adoption	NOUN
easat-5949	98	10	rates	rate	NOUN
easat-5949	98	11	since	since	SCONJ
easat-5949	98	12	its	its	PRON
easat-5949	98	13	introduction	introduction	NOUN
easat-5949	98	14	.	.	PUNCT
easat-5949	99	1	the	the	DET
easat-5949	99	2	saudi	saudi	PROPN
easat-5949	99	3	bankruptcy	bankruptcy	PROPN
easat-5949	99	4	commission	commission	PROPN
easat-5949	99	5	shows	show	VERB
easat-5949	99	6	that	that	SCONJ
easat-5949	99	7	this	this	DET
easat-5949	99	8	restructuring	restructuring	NOUN
easat-5949	99	9	method	method	NOUN
easat-5949	99	10	has	have	AUX
easat-5949	99	11	been	be	AUX
easat-5949	99	12	used	use	VERB
easat-5949	99	13	in	in	ADP
easat-5949	99	14	45	45	NUM
easat-5949	99	15	%	%	NOUN
easat-5949	99	16	of	of	ADP
easat-5949	99	17	bankruptcy	bankruptcy	NOUN
easat-5949	99	18	cases	case	NOUN
easat-5949	99	19	in	in	ADP
easat-5949	99	20	saudi	saudi	PROPN
easat-5949	99	21	arabia	arabia	PROPN
easat-5949	99	22	,	,	PUNCT
easat-5949	99	23	resulting	result	VERB
easat-5949	99	24	in	in	ADP
easat-5949	99	25	over	over	ADP
easat-5949	99	26	70	70	NUM
easat-5949	99	27	%	%	NOUN
easat-5949	99	28	of	of	ADP
easat-5949	99	29	restructuring	restructure	VERB
easat-5949	99	30	plans	plan	NOUN
easat-5949	99	31	receiving	receive	VERB
easat-5949	99	32	approval	approval	NOUN
easat-5949	99	33	.	.	PUNCT
easat-5949	100	1	the	the	DET
easat-5949	100	2	application	application	NOUN
easat-5949	100	3	delivers	deliver	VERB
easat-5949	100	4	its	its	PRON
easat-5949	100	5	goal	goal	NOUN
easat-5949	100	6	by	by	ADP
easat-5949	100	7	offering	offer	VERB
easat-5949	100	8	small	small	ADJ
easat-5949	100	9	-	-	PUNCT
easat-5949	100	10	scale	scale	NOUN
easat-5949	100	11	businesses	business	NOUN
easat-5949	100	12	an	an	DET
easat-5949	100	13	efficient	efficient	ADJ
easat-5949	100	14	mechanism	mechanism	NOUN
easat-5949	100	15	to	to	PART
easat-5949	100	16	handle	handle	VERB
easat-5949	100	17	their	their	PRON
easat-5949	100	18	financial	financial	ADJ
easat-5949	100	19	troubles	trouble	NOUN
easat-5949	100	20	.	.	PUNCT
easat-5949	101	1	7	7	X
easat-5949	101	2	.	.	X
easat-5949	101	3	implementation	implementation	NOUN
easat-5949	101	4	challenges	challenge	NOUN
easat-5949	101	5	and	and	CCONJ
easat-5949	101	6	practical	practical	ADJ
easat-5949	101	7	considerations	consideration	NOUN
easat-5949	101	8	several	several	ADJ
easat-5949	101	9	practical	practical	ADJ
easat-5949	101	10	implementation	implementation	NOUN
easat-5949	101	11	issues	issue	NOUN
easat-5949	101	12	occur	occur	VERB
easat-5949	101	13	with	with	ADP
easat-5949	101	14	the	the	DET
easat-5949	101	15	saudi	saudi	ADJ
easat-5949	101	16	bankruptcy	bankruptcy	NOUN
easat-5949	101	17	law	law	NOUN
easat-5949	101	18	even	even	ADV
easat-5949	101	19	though	though	SCONJ
easat-5949	101	20	it	it	PRON
easat-5949	101	21	has	have	VERB
easat-5949	101	22	broad	broad	ADJ
easat-5949	101	23	coverage	coverage	NOUN
easat-5949	101	24	and	and	CCONJ
easat-5949	101	25	follows	follow	VERB
easat-5949	101	26	global	global	ADJ
easat-5949	101	27	best	good	ADJ
easat-5949	101	28	practice	practice	NOUN
easat-5949	101	29	standards	standard	NOUN
easat-5949	101	30	.	.	PUNCT
easat-5949	102	1	the	the	DET
easat-5949	102	2	practical	practical	ADJ
easat-5949	102	3	issues	issue	NOUN
easat-5949	102	4	discovered	discover	VERB
easat-5949	102	5	in	in	ADP
easat-5949	102	6	bankruptcy	bankruptcy	NOUN
easat-5949	102	7	operations	operation	NOUN
easat-5949	102	8	direct	direct	ADJ
easat-5949	102	9	future	future	ADJ
easat-5949	102	10	improvements	improvement	NOUN
easat-5949	102	11	to	to	ADP
easat-5949	102	12	bankruptcy	bankruptcy	NOUN
easat-5949	102	13	systems	system	NOUN
easat-5949	102	14	and	and	CCONJ
easat-5949	102	15	indicate	indicate	VERB
easat-5949	102	16	new	new	ADJ
easat-5949	102	17	development	development	NOUN
easat-5949	102	18	zones	zone	NOUN
easat-5949	102	19	.	.	PUNCT
easat-5949	103	1	the	the	DET
easat-5949	103	2	ability	ability	NOUN
easat-5949	103	3	of	of	ADP
easat-5949	103	4	the	the	DET
easat-5949	103	5	court	court	NOUN
easat-5949	103	6	system	system	NOUN
easat-5949	103	7	and	and	CCONJ
easat-5949	103	8	its	its	PRON
easat-5949	103	9	judges	judge	NOUN
easat-5949	103	10	faces	face	VERB
easat-5949	103	11	limitations	limitation	NOUN
easat-5949	103	12	when	when	SCONJ
easat-5949	103	13	dealing	deal	VERB
easat-5949	103	14	with	with	ADP
easat-5949	103	15	complex	complex	ADJ
easat-5949	103	16	bankruptcy	bankruptcy	NOUN
easat-5949	103	17	cases	case	NOUN
easat-5949	103	18	.	.	PUNCT
easat-5949	104	1	according	accord	VERB
easat-5949	104	2	to	to	ADP
easat-5949	104	3	aldahmash	aldahmash	NOUN
easat-5949	104	4	[	[	X
easat-5949	104	5	8	8	NUM
easat-5949	104	6	]	]	PUNCT
easat-5949	104	7	the	the	DET
easat-5949	104	8	specialized	specialized	ADJ
easat-5949	104	9	commercial	commercial	ADJ
easat-5949	104	10	courts	court	NOUN
easat-5949	104	11	managing	manage	VERB
easat-5949	104	12	bankruptcy	bankruptcy	NOUN
easat-5949	104	13	cases	case	NOUN
easat-5949	104	14	encounter	encounter	VERB
easat-5949	104	15	difficulties	difficulty	NOUN
easat-5949	104	16	in	in	ADP
easat-5949	104	17	their	their	PRON
easat-5949	104	18	judicial	judicial	ADJ
easat-5949	104	19	capacity	capacity	NOUN
easat-5949	104	20	to	to	PART
easat-5949	104	21	handle	handle	VERB
easat-5949	104	22	complex	complex	ADJ
easat-5949	104	23	disputes	dispute	NOUN
easat-5949	104	24	involving	involve	VERB
easat-5949	104	25	multiple	multiple	ADJ
easat-5949	104	26	financial	financial	ADJ
easat-5949	104	27	entities	entity	NOUN
easat-5949	104	28	and	and	CCONJ
easat-5949	104	29	complex	complex	ADJ
easat-5949	104	30	financial	financial	ADJ
easat-5949	104	31	instruments	instrument	NOUN
easat-5949	104	32	.	.	PUNCT
easat-5949	105	1	the	the	DET
easat-5949	105	2	commercial	commercial	ADJ
easat-5949	105	3	courts	court	NOUN
easat-5949	105	4	and	and	CCONJ
easat-5949	105	5	their	their	PRON
easat-5949	105	6	specialized	specialized	ADJ
easat-5949	105	7	bankruptcy	bankruptcy	NOUN
easat-5949	105	8	chambers	chamber	NOUN
easat-5949	105	9	work	work	VERB
easat-5949	105	10	to	to	PART
easat-5949	105	11	solve	solve	VERB
easat-5949	105	12	this	this	DET
easat-5949	105	13	problem	problem	NOUN
easat-5949	105	14	through	through	ADP
easat-5949	105	15	judicial	judicial	ADJ
easat-5949	105	16	seminars	seminar	NOUN
easat-5949	105	17	and	and	CCONJ
easat-5949	105	18	the	the	DET
easat-5949	105	19	creation	creation	NOUN
easat-5949	105	20	of	of	ADP
easat-5949	105	21	specialized	specialized	ADJ
easat-5949	105	22	bankruptcy	bankruptcy	NOUN
easat-5949	105	23	chambers	chamber	NOUN
easat-5949	105	24	.	.	PUNCT
easat-5949	106	1	creating	create	VERB
easat-5949	106	2	a	a	DET
easat-5949	106	3	solid	solid	ADJ
easat-5949	106	4	structure	structure	NOUN
easat-5949	106	5	of	of	ADP
easat-5949	106	6	bankruptcy	bankruptcy	NOUN
easat-5949	106	7	professionals	professional	NOUN
easat-5949	106	8	combining	combine	VERB
easat-5949	106	9	trustees	trustee	NOUN
easat-5949	106	10	with	with	ADP
easat-5949	106	11	financial	financial	ADJ
easat-5949	106	12	advisors	advisor	NOUN
easat-5949	106	13	and	and	CCONJ
easat-5949	106	14	legal	legal	ADJ
easat-5949	106	15	experts	expert	NOUN
easat-5949	106	16	poses	pose	VERB
easat-5949	106	17	a	a	DET
easat-5949	106	18	significant	significant	ADJ
easat-5949	106	19	challenge	challenge	NOUN
easat-5949	106	20	.	.	PUNCT
easat-5949	107	1	the	the	DET
easat-5949	107	2	saudi	saudi	PROPN
easat-5949	107	3	bankruptcy	bankruptcy	PROPN
easat-5949	107	4	commission	commission	NOUN
easat-5949	107	5	creates	create	VERB
easat-5949	107	6	licensing	licensing	NOUN
easat-5949	107	7	requirements	requirement	NOUN
easat-5949	107	8	and	and	CCONJ
easat-5949	107	9	professional	professional	ADJ
easat-5949	107	10	standards	standard	NOUN
easat-5949	107	11	for	for	ADP
easat-5949	107	12	bankruptcy	bankruptcy	NOUN
easat-5949	107	13	practitioners	practitioner	NOUN
easat-5949	107	14	,	,	PUNCT
easat-5949	107	15	yet	yet	ADV
easat-5949	107	16	developing	develop	VERB
easat-5949	107	17	an	an	DET
easat-5949	107	18	adequate	adequate	ADJ
easat-5949	107	19	number	number	NOUN
easat-5949	107	20	of	of	ADP
easat-5949	107	21	qualified	qualified	ADJ
easat-5949	107	22	professionals	professional	NOUN
easat-5949	107	23	continues	continue	VERB
easat-5949	107	24	as	as	ADP
easat-5949	107	25	a	a	DET
easat-5949	107	26	long	long	ADJ
easat-5949	107	27	-	-	PUNCT
easat-5949	107	28	term	term	NOUN
easat-5949	107	29	process	process	NOUN
easat-5949	107	30	[	[	X
easat-5949	107	31	6	6	NUM
easat-5949	107	32	]	]	PUNCT
easat-5949	107	33	.	.	PUNCT
easat-5949	108	1	building	build	VERB
easat-5949	108	2	bankruptcy	bankruptcy	NOUN
easat-5949	108	3	infrastructure	infrastructure	NOUN
easat-5949	108	4	faces	face	VERB
easat-5949	108	5	significant	significant	ADJ
easat-5949	108	6	difficulties	difficulty	NOUN
easat-5949	108	7	in	in	ADP
easat-5949	108	8	the	the	DET
easat-5949	108	9	areas	area	NOUN
easat-5949	108	10	beyond	beyond	ADP
easat-5949	108	11	riyadh	riyadh	NOUN
easat-5949	108	12	,	,	PUNCT
easat-5949	108	13	jeddah	jeddah	PROPN
easat-5949	108	14	,	,	PUNCT
easat-5949	108	15	and	and	CCONJ
easat-5949	108	16	dammam	dammam	PROPN
easat-5949	108	17	,	,	PUNCT
easat-5949	108	18	which	which	PRON
easat-5949	108	19	function	function	VERB
easat-5949	108	20	as	as	ADP
easat-5949	108	21	the	the	DET
easat-5949	108	22	main	main	ADJ
easat-5949	108	23	commercial	commercial	ADJ
easat-5949	108	24	hubs	hub	NOUN
easat-5949	108	25	of	of	ADP
easat-5949	108	26	saudi	saudi	PROPN
easat-5949	108	27	arabia	arabia	PROPN
easat-5949	108	28	.	.	PUNCT
easat-5949	109	1	the	the	DET
easat-5949	109	2	successful	successful	ADJ
easat-5949	109	3	implementation	implementation	NOUN
easat-5949	109	4	of	of	ADP
easat-5949	109	5	bankruptcy	bankruptcy	NOUN
easat-5949	109	6	and	and	CCONJ
easat-5949	109	7	restructuring	restructuring	NOUN
easat-5949	109	8	faces	face	VERB
easat-5949	109	9	obstacles	obstacle	NOUN
easat-5949	109	10	from	from	ADP
easat-5949	109	11	existing	exist	VERB
easat-5949	109	12	cultural	cultural	ADJ
easat-5949	109	13	attitudes	attitude	NOUN
easat-5949	109	14	found	find	VERB
easat-5949	109	15	in	in	ADP
easat-5949	109	16	society	society	NOUN
easat-5949	109	17	.	.	PUNCT
easat-5949	110	1	community	community	NOUN
easat-5949	110	2	attitudes	attitude	NOUN
easat-5949	110	3	in	in	ADP
easat-5949	110	4	saudi	saudi	ADJ
easat-5949	110	5	society	society	NOUN
easat-5949	110	6	toward	toward	ADP
easat-5949	110	7	bankruptcy	bankruptcy	NOUN
easat-5949	110	8	have	have	AUX
easat-5949	110	9	traditionally	traditionally	ADV
easat-5949	110	10	been	be	AUX
easat-5949	110	11	negative	negative	ADJ
easat-5949	110	12	because	because	SCONJ
easat-5949	110	13	most	most	ADJ
easat-5949	110	14	companies	company	NOUN
easat-5949	110	15	delay	delay	VERB
easat-5949	110	16	bankruptcy	bankruptcy	NOUN
easat-5949	110	17	declarations	declaration	NOUN
easat-5949	110	18	until	until	SCONJ
easat-5949	110	19	crisis	crisis	NOUN
easat-5949	110	20	levels	level	NOUN
easat-5949	110	21	become	become	VERB
easat-5949	110	22	extreme	extreme	ADJ
easat-5949	110	23	.	.	PUNCT
easat-5949	111	1	almatrafi	almatrafi	X
easat-5949	112	1	[	[	X
easat-5949	112	2	2	2	NUM
easat-5949	112	3	]	]	PUNCT
easat-5949	112	4	states	state	NOUN
easat-5949	112	5	that	that	SCONJ
easat-5949	112	6	transforming	transform	VERB
easat-5949	112	7	bankruptcy	bankruptcy	NOUN
easat-5949	112	8	stigma	stigma	NOUN
easat-5949	112	9	from	from	ADP
easat-5949	112	10	failure	failure	NOUN
easat-5949	112	11	indicator	indicator	NOUN
easat-5949	112	12	into	into	ADP
easat-5949	112	13	a	a	DET
easat-5949	112	14	financial	financial	ADJ
easat-5949	112	15	management	management	NOUN
easat-5949	112	16	144	144	NUM
easat-5949	112	17	edelweiss	edelweiss	PROPN
easat-5949	112	18	applied	apply	VERB
easat-5949	112	19	science	science	NOUN
easat-5949	112	20	and	and	CCONJ
easat-5949	112	21	technology	technology	NOUN
easat-5949	112	22	issn	issn	PROPN
easat-5949	112	23	:	:	PUNCT
easat-5949	112	24	2576	2576	NUM
easat-5949	112	25	-	-	SYM
easat-5949	112	26	8484	8484	NUM
easat-5949	112	27	vol	vol	NOUN
easat-5949	112	28	.	.	PROPN
easat-5949	113	1	9	9	NUM
easat-5949	113	2	,	,	PUNCT
easat-5949	113	3	no	no	INTJ
easat-5949	113	4	.	.	NOUN
easat-5949	114	1	4	4	NUM
easat-5949	114	2	:	:	SYM
easat-5949	114	3	140	140	NUM
easat-5949	114	4	-	-	SYM
easat-5949	114	5	145	145	NUM
easat-5949	114	6	,	,	PUNCT
easat-5949	114	7	2025	2025	NUM
easat-5949	114	8	doi	doi	NOUN
easat-5949	114	9	:	:	PUNCT
easat-5949	114	10	10.55214/25768484.v9i4.5949	10.55214/25768484.v9i4.5949	NUM
easat-5949	114	11	©	©	PROPN
easat-5949	114	12	2025	2025	NUM
easat-5949	114	13	by	by	ADP
easat-5949	114	14	the	the	DET
easat-5949	114	15	author	author	NOUN
easat-5949	114	16	;	;	PUNCT
easat-5949	114	17	licensee	licensee	PROPN
easat-5949	114	18	learning	learn	VERB
easat-5949	114	19	gate	gate	PROPN
easat-5949	114	20	instrument	instrument	NOUN
easat-5949	114	21	to	to	PART
easat-5949	114	22	resolve	resolve	VERB
easat-5949	114	23	problems	problem	NOUN
easat-5949	114	24	helps	help	VERB
easat-5949	114	25	businesses	business	NOUN
easat-5949	114	26	use	use	VERB
easat-5949	114	27	restructuring	restructuring	NOUN
easat-5949	114	28	procedures	procedure	NOUN
easat-5949	114	29	at	at	ADP
easat-5949	114	30	an	an	DET
easat-5949	114	31	earlier	early	ADJ
easat-5949	114	32	stage	stage	NOUN
easat-5949	114	33	.	.	PUNCT
easat-5949	115	1	positive	positive	ADJ
easat-5949	115	2	public	public	ADJ
easat-5949	115	3	awareness	awareness	NOUN
easat-5949	115	4	initiatives	initiative	NOUN
easat-5949	115	5	and	and	CCONJ
easat-5949	115	6	reconstructive	reconstructive	ADJ
easat-5949	115	7	success	success	NOUN
easat-5949	115	8	stories	story	NOUN
easat-5949	115	9	slowly	slowly	ADV
easat-5949	115	10	change	change	VERB
easat-5949	115	11	societal	societal	ADJ
easat-5949	115	12	views	view	NOUN
easat-5949	115	13	about	about	ADP
easat-5949	115	14	bankruptcy	bankruptcy	NOUN
easat-5949	115	15	.	.	PUNCT
easat-5949	116	1	8	8	NUM
easat-5949	116	2	.	.	X
easat-5949	116	3	conclusion	conclusion	NOUN
easat-5949	116	4	saudi	saudi	ADJ
easat-5949	116	5	commercial	commercial	ADJ
easat-5949	116	6	statutes	statute	NOUN
easat-5949	116	7	have	have	AUX
easat-5949	116	8	experienced	experience	VERB
easat-5949	116	9	a	a	DET
easat-5949	116	10	significant	significant	ADJ
easat-5949	116	11	advancement	advancement	NOUN
easat-5949	116	12	through	through	ADP
easat-5949	116	13	the	the	DET
easat-5949	116	14	saudi	saudi	ADJ
easat-5949	116	15	bankruptcy	bankruptcy	NOUN
easat-5949	116	16	law	law	NOUN
easat-5949	116	17	,	,	PUNCT
easat-5949	116	18	which	which	PRON
easat-5949	116	19	provides	provide	VERB
easat-5949	116	20	formal	formal	ADJ
easat-5949	116	21	debt	debt	NOUN
easat-5949	116	22	relief	relief	NOUN
easat-5949	116	23	procedures	procedure	NOUN
easat-5949	116	24	for	for	ADP
easat-5949	116	25	struggling	struggle	VERB
easat-5949	116	26	businesses	business	NOUN
easat-5949	116	27	.	.	PUNCT
easat-5949	117	1	the	the	DET
easat-5949	117	2	saudi	saudi	ADJ
easat-5949	117	3	bankruptcy	bankruptcy	NOUN
easat-5949	117	4	law	law	NOUN
easat-5949	117	5	achieves	achieve	VERB
easat-5949	117	6	its	its	PRON
easat-5949	117	7	rehabilitation	rehabilitation	NOUN
easat-5949	117	8	and	and	CCONJ
easat-5949	117	9	business	business	NOUN
easat-5949	117	10	sustainability	sustainability	NOUN
easat-5949	117	11	strategy	strategy	NOUN
easat-5949	117	12	through	through	ADP
easat-5949	117	13	domestic	domestic	ADJ
easat-5949	117	14	and	and	CCONJ
easat-5949	117	15	international	international	ADJ
easat-5949	117	16	best	good	ADJ
easat-5949	117	17	practice	practice	NOUN
easat-5949	117	18	standards	standard	NOUN
easat-5949	117	19	while	while	SCONJ
easat-5949	117	20	attending	attend	VERB
easat-5949	117	21	to	to	ADP
easat-5949	117	22	saudi	saudi	PROPN
easat-5949	117	23	arabia	arabia	PROPN
easat-5949	117	24	's	's	PART
easat-5949	117	25	specific	specific	ADJ
easat-5949	117	26	market	market	NOUN
easat-5949	117	27	arrangement	arrangement	NOUN
easat-5949	117	28	and	and	CCONJ
easat-5949	117	29	social	social	ADJ
easat-5949	117	30	conditions	condition	NOUN
easat-5949	117	31	.	.	PUNCT
easat-5949	118	1	the	the	DET
easat-5949	118	2	saudi	saudi	ADJ
easat-5949	118	3	bankruptcy	bankruptcy	NOUN
easat-5949	118	4	law	law	NOUN
easat-5949	118	5	provides	provide	VERB
easat-5949	118	6	adjustable	adjustable	ADJ
easat-5949	118	7	legal	legal	ADJ
easat-5949	118	8	procedures	procedure	NOUN
easat-5949	118	9	between	between	ADP
easat-5949	118	10	preventive	preventive	ADJ
easat-5949	118	11	settlement	settlement	NOUN
easat-5949	118	12	and	and	CCONJ
easat-5949	118	13	financial	financial	ADJ
easat-5949	118	14	restructuring	restructuring	NOUN
easat-5949	118	15	and	and	CCONJ
easat-5949	118	16	small	small	ADJ
easat-5949	118	17	debtors	debtor	NOUN
easat-5949	118	18	'	'	PART
easat-5949	118	19	procedures	procedure	NOUN
easat-5949	118	20	to	to	PART
easat-5949	118	21	support	support	VERB
easat-5949	118	22	different	different	ADJ
easat-5949	118	23	types	type	NOUN
easat-5949	118	24	of	of	ADP
easat-5949	118	25	business	business	NOUN
easat-5949	118	26	situations	situation	NOUN
easat-5949	118	27	.	.	PUNCT
easat-5949	119	1	the	the	DET
easat-5949	119	2	law	law	NOUN
easat-5949	119	3	seems	seem	VERB
easat-5949	119	4	to	to	PART
easat-5949	119	5	achieve	achieve	VERB
easat-5949	119	6	initial	initial	ADJ
easat-5949	119	7	success	success	NOUN
easat-5949	119	8	since	since	SCONJ
easat-5949	119	9	it	it	PRON
easat-5949	119	10	allows	allow	VERB
easat-5949	119	11	businesses	business	NOUN
easat-5949	119	12	to	to	PART
easat-5949	119	13	thrive	thrive	VERB
easat-5949	119	14	while	while	SCONJ
easat-5949	119	15	protecting	protect	VERB
easat-5949	119	16	creditor	creditor	NOUN
easat-5949	119	17	rights	right	NOUN
easat-5949	119	18	and	and	CCONJ
easat-5949	119	19	evolving	evolve	VERB
easat-5949	119	20	the	the	DET
easat-5949	119	21	business	business	NOUN
easat-5949	119	22	environment	environment	NOUN
easat-5949	119	23	.	.	PUNCT
easat-5949	120	1	the	the	DET
easat-5949	120	2	saudi	saudi	PROPN
easat-5949	120	3	bankruptcy	bankruptcy	PROPN
easat-5949	120	4	commission	commission	PROPN
easat-5949	120	5	tracks	track	VERB
easat-5949	120	6	an	an	DET
easat-5949	120	7	increase	increase	NOUN
easat-5949	120	8	in	in	ADP
easat-5949	120	9	organizations	organization	NOUN
easat-5949	120	10	utilizing	utilize	VERB
easat-5949	120	11	restructuring	restructuring	NOUN
easat-5949	120	12	approaches	approach	NOUN
easat-5949	120	13	which	which	PRON
easat-5949	120	14	produce	produce	VERB
easat-5949	120	15	effective	effective	ADJ
easat-5949	120	16	implementation	implementation	NOUN
easat-5949	120	17	of	of	ADP
easat-5949	120	18	accepted	accept	VERB
easat-5949	120	19	plans	plan	NOUN
easat-5949	120	20	.	.	PUNCT
easat-5949	121	1	available	available	ADJ
easat-5949	121	2	real	real	ADJ
easat-5949	121	3	-	-	PUNCT
easat-5949	121	4	world	world	NOUN
easat-5949	121	5	business	business	NOUN
easat-5949	121	6	recovery	recovery	NOUN
easat-5949	121	7	methods	method	NOUN
easat-5949	121	8	enable	enable	VERB
easat-5949	121	9	organizations	organization	NOUN
easat-5949	121	10	to	to	PART
easat-5949	121	11	preserve	preserve	VERB
easat-5949	121	12	jobs	job	NOUN
easat-5949	121	13	and	and	CCONJ
easat-5949	121	14	continuously	continuously	ADV
easat-5949	121	15	operate	operate	VERB
easat-5949	121	16	while	while	SCONJ
easat-5949	121	17	maximizing	maximize	VERB
easat-5949	121	18	their	their	PRON
easat-5949	121	19	assets	asset	NOUN
easat-5949	121	20	.	.	PUNCT
easat-5949	122	1	the	the	DET
easat-5949	122	2	bankruptcy	bankruptcy	NOUN
easat-5949	122	3	law	law	NOUN
easat-5949	122	4	requires	require	VERB
easat-5949	122	5	continuous	continuous	ADJ
easat-5949	122	6	improvement	improvement	NOUN
easat-5949	122	7	to	to	PART
easat-5949	122	8	enhance	enhance	VERB
easat-5949	122	9	its	its	PRON
easat-5949	122	10	efficiency	efficiency	NOUN
easat-5949	122	11	while	while	SCONJ
easat-5949	122	12	educating	educate	VERB
easat-5949	122	13	citizens	citizen	NOUN
easat-5949	122	14	about	about	ADP
easat-5949	122	15	bankruptcy	bankruptcy	NOUN
easat-5949	122	16	procedures	procedure	NOUN
easat-5949	122	17	and	and	CCONJ
easat-5949	122	18	developing	develop	VERB
easat-5949	122	19	practical	practical	ADJ
easat-5949	122	20	laws	law	NOUN
easat-5949	122	21	.	.	PUNCT
easat-5949	123	1	the	the	DET
easat-5949	123	2	economic	economic	ADJ
easat-5949	123	3	transformation	transformation	NOUN
easat-5949	123	4	under	under	ADP
easat-5949	123	5	vision	vision	NOUN
easat-5949	123	6	2030	2030	NUM
easat-5949	123	7	will	will	AUX
easat-5949	123	8	enhance	enhance	VERB
easat-5949	123	9	the	the	DET
easat-5949	123	10	value	value	NOUN
easat-5949	123	11	of	of	ADP
easat-5949	123	12	the	the	DET
easat-5949	123	13	bankruptcy	bankruptcy	NOUN
easat-5949	123	14	system	system	NOUN
easat-5949	123	15	,	,	PUNCT
easat-5949	123	16	helping	help	VERB
easat-5949	123	17	saudi	saudi	PROPN
easat-5949	123	18	arabia	arabia	PROPN
easat-5949	123	19	enhance	enhance	VERB
easat-5949	123	20	its	its	PRON
easat-5949	123	21	economic	economic	ADJ
easat-5949	123	22	resilience	resilience	NOUN
easat-5949	123	23	and	and	CCONJ
easat-5949	123	24	improve	improve	VERB
easat-5949	123	25	the	the	DET
easat-5949	123	26	allocation	allocation	NOUN
easat-5949	123	27	of	of	ADP
easat-5949	123	28	its	its	PRON
easat-5949	123	29	resources	resource	NOUN
easat-5949	123	30	.	.	PUNCT
easat-5949	124	1	the	the	DET
easat-5949	124	2	future	future	ADJ
easat-5949	124	3	success	success	NOUN
easat-5949	124	4	of	of	ADP
easat-5949	124	5	businesses	business	NOUN
easat-5949	124	6	in	in	ADP
easat-5949	124	7	saudi	saudi	PROPN
easat-5949	124	8	arabia	arabia	PROPN
easat-5949	124	9	depends	depend	VERB
easat-5949	124	10	on	on	ADP
easat-5949	124	11	the	the	DET
easat-5949	124	12	effective	effective	ADJ
easat-5949	124	13	development	development	NOUN
easat-5949	124	14	and	and	CCONJ
easat-5949	124	15	improvement	improvement	NOUN
easat-5949	124	16	of	of	ADP
easat-5949	124	17	bankruptcy	bankruptcy	NOUN
easat-5949	124	18	restructuring	restructuring	NOUN
easat-5949	124	19	options	option	NOUN
easat-5949	124	20	within	within	ADP
easat-5949	124	21	the	the	DET
easat-5949	124	22	framework	framework	NOUN
easat-5949	124	23	of	of	ADP
easat-5949	124	24	saudi	saudi	ADJ
easat-5949	124	25	bankruptcy	bankruptcy	NOUN
easat-5949	124	26	law	law	NOUN
easat-5949	124	27	,	,	PUNCT
easat-5949	124	28	creating	create	VERB
easat-5949	124	29	a	a	DET
easat-5949	124	30	favorable	favorable	ADJ
easat-5949	124	31	environment	environment	NOUN
easat-5949	124	32	for	for	ADP
easat-5949	124	33	the	the	DET
easat-5949	124	34	sector	sector	NOUN
easat-5949	124	35	that	that	PRON
easat-5949	124	36	attracts	attract	VERB
easat-5949	124	37	investors	investor	NOUN
easat-5949	124	38	and	and	CCONJ
easat-5949	124	39	supports	support	VERB
easat-5949	124	40	economic	economic	ADJ
easat-5949	124	41	growth	growth	NOUN
easat-5949	124	42	.	.	PUNCT
easat-5949	125	1	funding	funding	NOUN
easat-5949	125	2	:	:	PUNCT
easat-5949	125	3	the	the	DET
easat-5949	125	4	author	author	NOUN
easat-5949	125	5	extends	extend	VERB
easat-5949	125	6	their	their	PRON
easat-5949	125	7	appreciation	appreciation	NOUN
easat-5949	125	8	to	to	ADP
easat-5949	125	9	the	the	DET
easat-5949	125	10	deanship	deanship	NOUN
easat-5949	125	11	of	of	ADP
easat-5949	125	12	scientific	scientific	ADJ
easat-5949	125	13	research	research	NOUN
easat-5949	125	14	at	at	ADP
easat-5949	125	15	northern	northern	ADJ
easat-5949	125	16	border	border	NOUN
easat-5949	125	17	university	university	PROPN
easat-5949	125	18	,	,	PUNCT
easat-5949	125	19	arar	arar	PROPN
easat-5949	125	20	,	,	PUNCT
easat-5949	125	21	ksa	ksa	PROPN
easat-5949	125	22	for	for	ADP
easat-5949	125	23	funding	fund	VERB
easat-5949	125	24	this	this	DET
easat-5949	125	25	research	research	NOUN
easat-5949	125	26	work	work	NOUN
easat-5949	125	27	through	through	ADP
easat-5949	125	28	the	the	DET
easat-5949	125	29	(	(	PUNCT
easat-5949	125	30	grant	grant	NOUN
easat-5949	125	31	number	number	NOUN
easat-5949	125	32	:	:	PUNCT
easat-5949	125	33	nbu	nbu	NOUN
easat-5949	125	34	-	-	PUNCT
easat-5949	125	35	ffr-2025	ffr-2025	NOUN
easat-5949	125	36	-	-	PUNCT
easat-5949	125	37	301	301	NUM
easat-5949	125	38	-	-	NUM
easat-5949	125	39	01	01	NUM
easat-5949	125	40	)	)	PUNCT
easat-5949	125	41	.	.	PUNCT
easat-5949	126	1	transparency	transparency	NOUN
easat-5949	126	2	:	:	PUNCT
easat-5949	126	3	the	the	DET
easat-5949	126	4	author	author	NOUN
easat-5949	126	5	confirms	confirm	VERB
easat-5949	126	6	that	that	SCONJ
easat-5949	126	7	the	the	DET
easat-5949	126	8	manuscript	manuscript	NOUN
easat-5949	126	9	is	be	AUX
easat-5949	126	10	an	an	DET
easat-5949	126	11	honest	honest	ADJ
easat-5949	126	12	,	,	PUNCT
easat-5949	126	13	accurate	accurate	ADJ
easat-5949	126	14	,	,	PUNCT
easat-5949	126	15	and	and	CCONJ
easat-5949	126	16	transparent	transparent	ADJ
easat-5949	126	17	account	account	NOUN
easat-5949	126	18	of	of	ADP
easat-5949	126	19	the	the	DET
easat-5949	126	20	study	study	NOUN
easat-5949	126	21	;	;	PUNCT
easat-5949	126	22	that	that	SCONJ
easat-5949	126	23	no	no	DET
easat-5949	126	24	vital	vital	ADJ
easat-5949	126	25	features	feature	NOUN
easat-5949	126	26	of	of	ADP
easat-5949	126	27	the	the	DET
easat-5949	126	28	study	study	NOUN
easat-5949	126	29	have	have	AUX
easat-5949	126	30	been	be	AUX
easat-5949	126	31	omitted	omit	VERB
easat-5949	126	32	;	;	PUNCT
easat-5949	126	33	and	and	CCONJ
easat-5949	126	34	that	that	SCONJ
easat-5949	126	35	any	any	DET
easat-5949	126	36	discrepancies	discrepancy	NOUN
easat-5949	126	37	from	from	ADP
easat-5949	126	38	the	the	DET
easat-5949	126	39	study	study	NOUN
easat-5949	126	40	as	as	SCONJ
easat-5949	126	41	planned	plan	VERB
easat-5949	126	42	have	have	AUX
easat-5949	126	43	been	be	AUX
easat-5949	126	44	explained	explain	VERB
easat-5949	126	45	.	.	PUNCT
easat-5949	127	1	this	this	DET
easat-5949	127	2	study	study	NOUN
easat-5949	127	3	followed	follow	VERB
easat-5949	127	4	all	all	DET
easat-5949	127	5	ethical	ethical	ADJ
easat-5949	127	6	practices	practice	NOUN
easat-5949	127	7	during	during	ADP
easat-5949	127	8	writing	writing	NOUN
easat-5949	127	9	.	.	PUNCT
easat-5949	128	1	copyright	copyright	NOUN
easat-5949	128	2	:	:	PUNCT
easat-5949	128	3	©	©	PROPN
easat-5949	128	4	2025	2025	NUM
easat-5949	128	5	by	by	ADP
easat-5949	128	6	the	the	DET
easat-5949	128	7	authors	author	NOUN
easat-5949	128	8	.	.	PUNCT
easat-5949	129	1	this	this	DET
easat-5949	129	2	open	open	ADJ
easat-5949	129	3	-	-	PUNCT
easat-5949	129	4	access	access	NOUN
easat-5949	129	5	article	article	NOUN
easat-5949	129	6	is	be	AUX
easat-5949	129	7	distributed	distribute	VERB
easat-5949	129	8	under	under	ADP
easat-5949	129	9	the	the	DET
easat-5949	129	10	terms	term	NOUN
easat-5949	129	11	and	and	CCONJ
easat-5949	129	12	conditions	condition	NOUN
easat-5949	129	13	of	of	ADP
easat-5949	129	14	the	the	DET
easat-5949	129	15	creative	creative	ADJ
easat-5949	129	16	commons	common	NOUN
easat-5949	129	17	attribution	attribution	NOUN
easat-5949	129	18	(	(	PUNCT
easat-5949	129	19	cc	cc	NOUN
easat-5949	129	20	by	by	ADP
easat-5949	129	21	)	)	PUNCT
easat-5949	129	22	license	license	NOUN
easat-5949	129	23	(	(	PUNCT
easat-5949	129	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5949	129	25	)	)	PUNCT
easat-5949	129	26	.	.	PUNCT
easat-5949	130	1	references	reference	NOUN
easat-5949	130	2	[	[	X
easat-5949	130	3	1	1	NUM
easat-5949	130	4	]	]	PUNCT
easat-5949	130	5	i.	i.	PROPN
easat-5949	130	6	b.	b.	PROPN
easat-5949	130	7	s.	s.	PROPN
easat-5949	130	8	a.-h	a.-h	PROPN
easat-5949	130	9	.	.	PUNCT
easat-5949	131	1	al	al	PROPN
easat-5949	131	2	-	-	PUNCT
easat-5949	131	3	habishi	habishi	PROPN
easat-5949	131	4	,	,	PUNCT
easat-5949	131	5	al	al	PROPN
easat-5949	131	6	-	-	PUNCT
easat-5949	131	7	dhabyani	dhabyani	PROPN
easat-5949	131	8	,	,	PUNCT
easat-5949	131	9	and	and	CCONJ
easat-5949	131	10	bandar	bandar	PROPN
easat-5949	131	11	khaled	khaled	PROPN
easat-5949	131	12	al	al	PROPN
easat-5949	131	13	-	-	PUNCT
easat-5949	131	14	dhabyani	dhabyani	PROPN
easat-5949	131	15	,	,	PUNCT
easat-5949	131	16	"	"	PUNCT
easat-5949	131	17	the	the	DET
easat-5949	131	18	regulatory	regulatory	ADJ
easat-5949	131	19	framework	framework	NOUN
easat-5949	131	20	for	for	ADP
easat-5949	131	21	debtors	debtor	NOUN
easat-5949	131	22	'	'	PART
easat-5949	131	23	bankruptcy	bankruptcy	NOUN
easat-5949	131	24	in	in	ADP
easat-5949	131	25	the	the	DET
easat-5949	131	26	kingdom	kingdom	NOUN
easat-5949	131	27	of	of	ADP
easat-5949	131	28	saudi	saudi	PROPN
easat-5949	131	29	arabia	arabia	PROPN
easat-5949	131	30	:	:	PUNCT
easat-5949	131	31	a	a	DET
easat-5949	131	32	comparative	comparative	ADJ
easat-5949	131	33	analytical	analytical	ADJ
easat-5949	131	34	study	study	NOUN
easat-5949	131	35	with	with	ADP
easat-5949	131	36	saudi	saudi	ADJ
easat-5949	131	37	bankruptcy	bankruptcy	NOUN
easat-5949	131	38	,	,	PUNCT
easat-5949	131	39	"	"	PUNCT
easat-5949	131	40	journal	journal	NOUN
easat-5949	131	41	of	of	ADP
easat-5949	131	42	the	the	DET
easat-5949	131	43	college	college	NOUN
easat-5949	131	44	of	of	ADP
easat-5949	131	45	islamic	islamic	ADJ
easat-5949	131	46	and	and	CCONJ
easat-5949	131	47	arabic	arabic	ADJ
easat-5949	131	48	studies	study	NOUN
easat-5949	131	49	for	for	ADP
easat-5949	131	50	girls	girl	NOUN
easat-5949	131	51	in	in	ADP
easat-5949	131	52	alexandria	alexandria	PROPN
easat-5949	131	53	,	,	PUNCT
easat-5949	131	54	vol	vol	NOUN
easat-5949	131	55	.	.	PROPN
easat-5949	132	1	37	37	NUM
easat-5949	132	2	,	,	PUNCT
easat-5949	132	3	no	no	INTJ
easat-5949	132	4	.	.	NOUN
easat-5949	132	5	5	5	NUM
easat-5949	132	6	,	,	PUNCT
easat-5949	132	7	pp	pp	ADJ
easat-5949	132	8	.	.	PUNCT
easat-5949	133	1	797	797	NUM
easat-5949	133	2	-	-	SYM
easat-5949	133	3	858	858	NUM
easat-5949	133	4	,	,	PUNCT
easat-5949	133	5	2021	2021	NUM
easat-5949	133	6	.	.	PUNCT
easat-5949	134	1	[	[	X
easat-5949	134	2	2	2	X
easat-5949	134	3	]	]	PUNCT
easat-5949	134	4	h.	h.	PROPN
easat-5949	134	5	a.	a.	NOUN
easat-5949	134	6	almatrafi	almatrafi	PROPN
easat-5949	134	7	,	,	PUNCT
easat-5949	134	8	"	"	PUNCT
easat-5949	134	9	making	make	VERB
easat-5949	134	10	sense	sense	NOUN
easat-5949	134	11	of	of	ADP
easat-5949	134	12	saudi	saudi	ADJ
easat-5949	134	13	arabian	arabian	ADJ
easat-5949	134	14	personal	personal	ADJ
easat-5949	134	15	bankruptcy	bankruptcy	NOUN
easat-5949	134	16	law	law	NOUN
easat-5949	134	17	,	,	PUNCT
easat-5949	134	18	"	"	PUNCT
easat-5949	134	19	retrieved	retrieve	VERB
easat-5949	134	20	:	:	PUNCT
easat-5949	134	21	https://pure.qub.ac.uk/files/502240815/making_sense_of_saudi_arabian_personal_bankruptcy_law.pdf	https://pure.qub.ac.uk/files/502240815/making_sense_of_saudi_arabian_personal_bankruptcy_law.pdf	NOUN
easat-5949	134	22	,	,	PUNCT
easat-5949	134	23	2019	2019	NUM
easat-5949	134	24	.	.	PUNCT
easat-5949	135	1	[	[	X
easat-5949	135	2	3	3	X
easat-5949	135	3	]	]	X
easat-5949	135	4	ministry	ministry	PROPN
easat-5949	135	5	of	of	ADP
easat-5949	135	6	justice	justice	PROPN
easat-5949	135	7	,	,	PUNCT
easat-5949	135	8	"	"	PUNCT
easat-5949	135	9	implementing	implement	VERB
easat-5949	135	10	regulations	regulation	NOUN
easat-5949	135	11	of	of	ADP
easat-5949	135	12	the	the	DET
easat-5949	135	13	saudi	saudi	ADJ
easat-5949	135	14	bankruptcy	bankruptcy	NOUN
easat-5949	135	15	law	law	NOUN
easat-5949	135	16	.	.	PUNCT
easat-5949	136	1	riyadh	riyadh	PROPN
easat-5949	136	2	:	:	PUNCT
easat-5949	136	3	government	government	NOUN
easat-5949	136	4	press	press	NOUN
easat-5949	136	5	,	,	PUNCT
easat-5949	136	6	"	"	PUNCT
easat-5949	136	7	retrieved	retrieve	VERB
easat-5949	136	8	:	:	PUNCT
easat-5949	136	9	https://www.moj.gov.sa/	https://www.moj.gov.sa/	NOUN
easat-5949	136	10	,	,	PUNCT
easat-5949	136	11	2019	2019	NUM
easat-5949	136	12	.	.	PUNCT
easat-5949	137	1	[	[	X
easat-5949	137	2	4	4	NUM
easat-5949	137	3	]	]	X
easat-5949	137	4	saudi	saudi	ADJ
easat-5949	137	5	bankruptcy	bankruptcy	PROPN
easat-5949	137	6	commission	commission	PROPN
easat-5949	137	7	,	,	PUNCT
easat-5949	137	8	"	"	PUNCT
easat-5949	137	9	handbook	handbook	NOUN
easat-5949	137	10	for	for	ADP
easat-5949	137	11	preventive	preventive	ADJ
easat-5949	137	12	settlement	settlement	NOUN
easat-5949	137	13	procedure	procedure	NOUN
easat-5949	137	14	.	.	PUNCT
easat-5949	138	1	riyadh	riyadh	NOUN
easat-5949	138	2	:	:	PUNCT
easat-5949	138	3	sbc	sbc	NOUN
easat-5949	138	4	publications	publication	NOUN
easat-5949	138	5	,	,	PUNCT
easat-5949	138	6	"	"	PUNCT
easat-5949	138	7	retrieved	retrieve	VERB
easat-5949	138	8	:	:	PUNCT
easat-5949	138	9	https://www.cliffordchance.com/content/dam/cliffordchance/briefings/2019/07/the-new-saudiinsolvency-law-and-its-implementing-regulations.pdf	https://www.cliffordchance.com/content/dam/cliffordchance/briefings/2019/07/the-new-saudiinsolvency-law-and-its-implementing-regulations.pdf	NOUN
easat-5949	138	10	,	,	PUNCT
easat-5949	138	11	2020	2020	NUM
easat-5949	138	12	.	.	PUNCT
easat-5949	139	1	[	[	X
easat-5949	139	2	5	5	X
easat-5949	139	3	]	]	PUNCT
easat-5949	139	4	m.	m.	NOUN
easat-5949	139	5	a.	a.	PROPN
easat-5949	139	6	ramady	ramady	PROPN
easat-5949	139	7	,	,	PUNCT
easat-5949	139	8	"	"	PUNCT
easat-5949	139	9	financial	financial	ADJ
easat-5949	139	10	regulation	regulation	NOUN
easat-5949	139	11	and	and	CCONJ
easat-5949	139	12	liberation	liberation	NOUN
easat-5949	139	13	:	:	PUNCT
easat-5949	139	14	saudi	saudi	PROPN
easat-5949	139	15	arabia	arabia	PROPN
easat-5949	139	16	’s	’s	PART
easat-5949	139	17	path	path	NOUN
easat-5949	139	18	towards	towards	ADP
easat-5949	139	19	true	true	ADJ
easat-5949	139	20	global	global	ADJ
easat-5949	139	21	partnership	partnership	NOUN
easat-5949	139	22	springer	springer	NOUN
easat-5949	139	23	nature	nature	NOUN
easat-5949	139	24	,	,	PUNCT
easat-5949	139	25	"	"	PUNCT
easat-5949	139	26	retrieved	retrieve	VERB
easat-5949	139	27	:	:	PUNCT
easat-5949	139	28	https://books.google.com/books?hl=en&lr=&id=wzsieaaaqbaj&oi=fnd&pg=pp7&dq=+financial+restructuring	https://books.google.com/books?hl=en&lr=&id=wzsieaaaqbaj&oi=fnd&pg=pp7&dq=+financial+restructure	VERB
easat-5949	139	29	+	+	NOUN
easat-5949	139	30	procedures+under+saudi+law:+a+practical+guide.+&ots	procedures+under+saudi+law:+a+practical+guide.+&ot	NOUN
easat-5949	139	31	=	=	SYM
easat-5949	139	32	nz2lhg3jaq&sig	nz2lhg3jaq&sig	X
easat-5949	139	33	=	=	NOUN
easat-5949	139	34	iqeqysgsznimueyuqbpm9tabqm	iqeqysgsznimueyuqbpm9tabqm	NOUN
easat-5949	139	35	,	,	PUNCT
easat-5949	139	36	2021	2021	NUM
easat-5949	139	37	.	.	PUNCT
easat-5949	140	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5949	140	2	https://pure.qub.ac.uk/files/502240815/making_sense_of_saudi_arabian_personal_bankruptcy_law.pdf	https://pure.qub.ac.uk/files/502240815/making_sense_of_saudi_arabian_personal_bankruptcy_law.pdf	PROPN
easat-5949	140	3	https://www.moj.gov.sa/	https://www.moj.gov.sa/	PROPN
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