The discount amount calculation formula is as follows: Face amount (1-discount rate × discount date)_=Discount amount Maturity value of the non-interest-bearing note (maturity discount value) = Face value of the note receivable The maturity value of the coupon note (discounted in advance) = face value of the note receivable - face value of the discounted note receivable × (number of days to maturity of the note/360) × discount rate = discount interest.

1. Generally speaking, bill discounting can be divided into three categories: discounting, rediscounting and rediscounting. Discounting: refers to the bill behavior in which the holder of a bank acceptance bill transfers the rights to the bill to the bank by paying a certain interest in order to obtain funds before the maturity date of the bill. It is a way for holders to borrow money from banks. Rediscounting: When commercial banks are temporarily short of funds, they hand over unexpired discount bills to other commercial banks or discount institutions for discounting to obtain financing. Rediscounting: refers to the act of the central bank providing financing support to commercial banks by purchasing discounted but unmature commercial bills held by commercial banks. Nature of discount: Discount is an asset business of the bank. The payer is liable to the bank. In fact, there is an indirect lending relationship between banks and payers.

2. Discount rate: The discount rate is increased based on the current rediscount rate of the People's Bank of China. The discount rate is the market price, determined by negotiation between the two parties, but the maximum cannot exceed the current loan interest rate. Calculation of discount interest: Discount interest refers to the interest paid by the note payee to the discount bank to obtain payment of the note before the note matures. The calculation method is: discount rate = cash discount rate monetary policy.

3. According to the discount payment method, it can be divided into: Seller pays interest: refers to the bill discounting behavior in which the seller pays discount interest. When a discount applicant applies for discount from our bank with unexpired commercial bills, our bank will directly deduct the discount interest in one lump sum from the discount amount to be paid to the discount applicant. The buyer pays interest: refers to the bill discounting behavior in which the buyer pays discount interest. When a discount applicant applies for discount from our bank with unexpired commercial bills, our bank will charge discount interest from the buyer and pay the discounted bill to the discount applicant in full. Agreed interest payment: that is, the discount interest is agreed upon by the buyer and the seller, and the bill discount behavior is the same as paying the discount interest. When a discount applicant applies to our over-the-counter commercial paper discount bank, our bank will charge the discount interest paid by the buyer, deduct the discount interest paid by the seller, deduct the discount amount to the discount applicant once, and then pay the discount applicant to the discount applicant.