Betty Biayeibo, Rukevwe Ekpobedefe and Sharon Juwah INTRODUCTION The worldwide outbreak of the Corona Virus Disease (COVID-19) has disrupted trade[1] and affected cashflow projections for many businesses, especially SMEs[2], inevitably leading to repayment delays or outright inability to repay loans[3] or credit facilities taken before the pandemic.  From the creditor’s perspective, due obligations ought to …