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为了统一复利的计算标准与口径,中国人民银行在1999年4月1日颁布并执行的《人民币利率管理规定》的第二十、二十一、二十五、二十八条中明确规定:“对于贷款期内不能按期支付的利息按合同利率计收复利,逾期后改按罚息利率计收复利。复利按季或按月计收,至最后一笔贷款清偿时,利随本清。”但是,笔者在检查时发现,由于对此项规定的理解存有偏差等原因,贷款复利的执行与计收存在较多问题。
In order to unify the calculation standards and calculus for compound interest, the PBC clearly stipulates in Articles 20, 21, 25 and 28 of the Provisions on the Administration of RMB Interest Rate promulgated and implemented on April 1, 1999: For the loan period can not be paid interest on schedule according to the contract interest rate compound interest, overdue penalty interest rates calculated according to compound interest compound interest on a quarterly basis or monthly basis, until the last loan settlement, Lee with the clearance. However, at the time of examination, the author found that due to the deviation of understanding of this provision and other reasons, there were many problems in the implementation and collection of loan compound interest.