Article 207 a borrower who fails to repay the loan within the contracted time limit shall pay an overdue interest pursuant to the contract or to the relevant regulations of the State.

第二百零七条借款人未按照约定的期限返还借款的，应当按照约定或者国家有关规定支付逾期利息。

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It pays 75% of the value of NPLs on which interest is overdue for three to 12 months, and 20% of loans in arrears for over a year.

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Now we can work out exactly how much interest should have been payable if we want to, the HMRC interest rates charged on overdue tax and penalties are here.

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"Although I am retiring to spend some long overdue time with my wife, Julie, I will continue to take a strong interest in local government and other local public services and hope to use some of what I have learned to contribute to their future in any way I can, " added Mr Turner.

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