Roll-up (also referred to in German)

Contractual stipulation in the case of mezzanine capital that a certain proportion of the current interest is capitalized in advance.
In this case, however, the investor is paid the interest only in arrears, at the end of the term. Such interest capitalization clauses are a regular feature of such contracts. – See annuity, balloon, interest, accrued.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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