Break costs字面上看，可以譯為違約金，也可以譯為提前還款費(fèi)用、利差損失。它主要指的是：在銀行一些固定利率的貸款產(chǎn)品中，如果貸款人想要提前還款，則會給銀行帶來一定的經(jīng)濟(jì)損失（因?yàn)殂y行向貸款人發(fā)放的款項(xiàng)也是從其他渠道籌集的），因此銀行會收取一些費(fèi)用以彌補(bǔ)費(fèi)用，這個費(fèi)用就是break costs。例如，在一項(xiàng)融資貸款協(xié)議中，對break costs的定義是這樣的：

Break Costs means the amount (if any) by which:

(a)the interest which the Lender should have received pursuant to the terms of this Agreement for the period from the date of receipt of all or any part of the principal amount of a Loan or Unpaid Sum to the last day of the current Interest Period in respect of that Loan or Unpaid Sum, had the principal amount or Unpaid Sum received been paid on the last day of that Interest Period;

exceeds:

(b)the amount of interest which the Lender would be able to obtain by placing an amount equal to the principal amount or Unpaid Sum received by it on deposit with a leading bank in the Hong Kong interbank market for a period starting on the Business Day following receipt or recovery and ending on the last day of the current Interest Period.

利差損失是指以下第(a)項(xiàng)的利息超過第(b)項(xiàng)利息的金額（如有）：

(a)假若收到的全部或任何部分的貸款本金或未付款項(xiàng)是在相關(guān)計(jì)息期的最后一日支付，貸款人根據(jù)本協(xié)議的條款就前述貸款或未付款項(xiàng)在自其收到前述全部或任何部分貸款本金或未付款項(xiàng)之日起至當(dāng)期計(jì)息期最后一日止的期間本應(yīng)收到的利息；

(b)如果該貸款人將相當(dāng)于其收到的貸款本金或未付款項(xiàng)的金額存入香港銀行間市場上的一家主要銀行，貸款人在自其收到或收回相關(guān)款項(xiàng)的下一個營業(yè)日起至當(dāng)期計(jì)息期最后一日止的期間能夠獲得的利息金額。

轉(zhuǎn)載自：譯問作者：旗渡法務(wù)中心