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Last edited 22 Mar 2022
The glossary of statistical terms, published by the Organisation for Economic Co-operation and Development (OECD), defines amortisation as: ‘Repayments of principal on a loan. Does not include interest payments.’
It defines an amortisation schedule as: ‘The schedule for the repayment of principal and payment of interest on an ongoing basis. For loans, the schedule is normally included in an annex to the contract or can be estimated from the contract.
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