rule of the 78's

rule of the 78's
банк. = rule of 78

* * *
"правило 78-х": правило расчета ежемесячного платежа процентов по покупке (ссуде) в рассрочку; поскольку сумма цифр от 1 до 12 (число месяцев в году) составляет 78, то в первый месяц выплачивается 12/78 суммы годовых процентов, во второй - 11/78 и т. д. до 1/78, т. е. процентные платежи постепенно уменьшаются при равномерных взносах по погашению основной суммы долга; = Sum of the Digits; см. add-on interest;
discounted interest.

Англо-русский экономический словарь.

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