Karptzow system - Karptzow system

Japanese: カルプツォウ式 - かるぷつぉうしき
Karptzow system - Karptzow system

…In addition to the case of prior bankruptcy, the deduction of interim interest is necessary when compensation for future damages is claimed at the present time. Known methods for deducting interim interest include the Karptsow (method), Hoffman (method), and Leibniz (method). In the past, the Bankruptcy Law adopted the Hoffman method for calculating the present amount of unexpired bankruptcy claims, which stated that "the statutory interest on bankruptcy claims that have become due from the time of the bankruptcy declaration shall be deducted from the amount of the claim," but this was abolished in 1952. …

From the Hoffman Method

...A method based on the simple interest method to calculate the present value of a fixed-term interest-free claim before its maturity. In other words, if there is a claim with n years until maturity, the notional amount of the claim at maturity is equal to the sum of the present value of the claim and the amount of interest to be obtained by investing it for the remaining n years, and is calculated based on the principle of equivalence. In other words, if the interest rate is r (%) per year, the present value of the claim is P , and the notional amount at maturity is S , then P (1 + nr ) = S holds true based on the simple interest method. ...

*Some of the terminology explanations that refer to the "Kalptsow system" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…中間利息の控除が必要になるのは,先の破産の場合のほかには,将来こうむる損害の賠償を現在の時点で請求する場合がある。中間利息を控除する方法としては,カルプツォウ(方)式,ホフマン(方)式,ライプニッツ(方)式などが知られている。かつて破産法は期限未到来の破産債権の現在額の算定について,〈破産宣告ノ時ヨリ期限ニ至ルノ破産債権ニ対スル法定利息ヲ債権額ヨリ控除スル〉としてホフマン式を採用していたが,1952年に削除された。…

【ホフマン方式】より

…単利法にもとづく,無利息期限付債権の満期前の時点での,その債権の現在価値を求める方式。すなわち,満期までn年ある債権があるとすると,その満期時の債権の名義額が,その債権の現在価値額とそれを残りn年間運用することによって得られる利子額の合計に等しいという,等価の原理によって算出する。つまり利子率を年率r(%)とし,債権の現在価値をP,満期時の名義額をSとすれば,単利法にもとづく利息計算から,P(1+nr)=Sが成立する。…

※「カルプツォウ式」について言及している用語解説の一部を掲載しています。

出典|株式会社平凡社世界大百科事典 第2版について | 情報

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