When loan interest rate = interest rate of sinking fund, equal sinking fund method = equal installment method. Repayment by installments means that the borrower repays the loan by installments within a certain period of time with the consent of the bank. Matching sinking fund method means that the borrower pays the loan interest to the lender on a regular basis and deposits another sum on schedule. When the loan interest rate is equal to the interest rate of the sinking fund, the equal sinking fund method is equal to the equal installment method.