Simple interest is a type of interest calculation where the interest is calculated based on the principal amount of a loan or deposit and the duration of the loan or deposit. It is calculated using the following formula:
Simple interest = (principal amount * interest rate * time period) / 100
For example, if you borrow $1000 at an annual interest rate of 5% for a period of 2 years, the simple interest would be calculated as follows:
Simple interest = ($1000 * 5 * 2) / 100 = $100
The total amount you would have to pay back (including the principal amount) would be $1000 + $100 = $1100.
Note that simple interest is different from compound interest, where the interest is calculated not only on the principal amount, but also on the accumulated interest of previous periods.