Change in Borrowing Maturity Profile Through Increased Short-Term Borrowings and Reduced Long-Term Borrowings

A financial management theme in which short-term borrowings increase while long-term borrowings decrease, changing the maturity profile of borrowings. Unlike financing through simple short-term borrowing, repayment of long-term borrowings, or a shift in the debt mix including bonds, it concerns the simultaneous shortening of maturities and reduction in long-term borrowings.