Legal analysis: After the borrower and lender settle the principal and interest of the previous loan, they will include the interest in the latter loan principal and reissue the creditor's rights certificate. If the previous interest rate does not exceed the annual interest rate of 24, the amount specified in the re-issued creditor's rights certificate can be confirmed as the future loan principal; The excess interest cannot be included in the future loan principal. If the agreed interest rate exceeds the annual interest rate of 24, and the parties claim that the excess interest cannot be included in the future loan principal, the people's court shall support it. It means: when the annual interest rate agreed by both parties does not exceed 24, the interest part can be transferred to the principal again to calculate interest, and the interest part exceeding 24 cannot be transferred to the principal to calculate interest; If you go to court, you will support it.

Legal basis: Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases Article 28 If there is an agreement between the borrower and the lender on the overdue interest rate, such agreement shall prevail, but it shall not exceed four times the quoted interest rate of the one-year loan market at the time when the contract is established. If the overdue interest rate is not agreed or clearly agreed, the people's court may handle it according to different circumstances: (1) If neither the interest rate within the loan term nor the overdue interest rate is agreed, the interest calculated with reference to the quoted interest rate standard of the one-year loan market at that time from the date of overdue repayment, and the lender claims that the borrower shall bear the liability for breach of contract for overdue repayment, the people's court shall support it; (2) If the interest rate during the loan period is agreed, but the overdue interest rate is not agreed, and the lender claims that the borrower will pay the interest during the occupation period according to the interest rate during the loan period from the date of overdue repayment, the people's court shall support it.