За разграничението на анатоцизма и капитализирането на лихвата
The Distinction Between Anatocism and the Capitalization of Interest

Author(s): Milen Marinov
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: interest; anatocism; capitalization of interest; interest on interest; compound interest
Summary/Abstract: The term “anatocism” is not a legal term, but was introduced by legal theory to denote the accrual of interest on interest. Due to its legal nature and the result pursued by it, the institute is often confused with the phenomenon of "capitalization of interest". Both theory and practice find it difficult to distinguish between the two concepts and often equate them. The present work aims to clarify their legal figure and to make the necessary distinction between them.

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