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Simple Interest

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Simple Interest?

Simple interest is interest calculated only on the original principal amount of a loan or deposit, without compounding. It equals principal × rate × time.

How It Works

  • Multiply the principal by the annual rate.
  • Multiply by the number of years.
  • Result is total interest over the period.

Saudi Context

Conventional consumer loans and short-term commercial paper in Saudi Arabia sometimes use simple interest, while Islamic finance products replace it with profit-rate structures like Murabaha.

Example

A SAR 100,000 loan at 5% simple interest for 3 years generates SAR 15,000 in interest.

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