rule of 78

glossary / RULE OF 78
rule of 78. A method for computing the amount of interest that a borrower saves by paying off a loan early, when the interest payments are higher at the beginning of the loan period. • For example, to determine how much interest is saved by prepaying a 12-month loan after 6 months, divide the sum of the digits for the remaining six payments (21) by the sum of the digits for all twelve payments (78) and multiply that percentage by the total interest. — Also termed rule of the sum of the digits.
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译员Max，毕业于欧洲一流的法学院，专注翻译各种与通用数据保护条例 (GDPR)有关的法律文件。

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rule of 78

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rule of 78 78规则 分期偿付贷款利息计算方法，金融机构计算月份贷款利息所使用的公式。借款人在年度中每月偿付相等金额的情况下，金融机构使用月份数额总额法。由于从1月到12月的12个数字相加的总额为78，故称为78规则。依该规则，将其全年利息收入的12/78，分配至1月份，11/78分配至2月份，余类推。若要计算一项12个月期的贷款在6个月后所余利息额，则以6+5+4+3+2+1所得总数21除以78，用此比例乘以年利息总额即可。

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