Discount income, that is, discount interest income, refers to the interest charged by banks for bill discount business and the People's Bank of China for rediscount business.

In order to get cash, the holder borrows money from the bank with unexpired bills and applies for discount. Before paying the face balance to the holder, the bank needs to exclude the interest from the discount date to the maturity date according to the current interest rate.

When the bill expires, the bank holds the bill and redeems the cash from the debtor or endorser of the original invoice. When a bank discounts a bill, it is priced according to its face value. The difference between the face value of the bill and the amount actually paid by the bank to the holder is the discount interest of the bank.

What is the income classification of enterprises receiving discount loans?

Inter-enterprise loan discount and financial discount are the main ways for enterprises to obtain loan discount income.

① Inter-enterprise loan discount: Generally speaking, inter-enterprise loan discount is a subject included in financial expenses and belongs to interest income. In real life, this situation is generally a discount operation for poverty alleviation and other goals.

(2) Financial discount: the financial discount received by the enterprise belongs to the income beyond the normal business scope of the enterprise. In real life, this situation is generally the available special funds given by the government to encourage enterprises to develop new products, and the state finance will pay part of the interest for it.