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Loan

Reducing Balance

Also known as: Diminishing Balance, Declining Balance Method

Loan interest calculation method where interest is charged only on the outstanding principal amount.

Detailed Explanation

Reducing balance method calculates interest on the remaining loan balance after each EMI payment. As you pay down the principal, the interest component decreases while the principal component increases in subsequent EMIs. This method provides a true representation of borrowing costs and is mandatorily used for disclosure in India.