Discounting bank acceptance bills refers to a financing behavior that the applicant for discounting bank acceptance bills transfers the unexpired bank acceptance bills to the bank due to the need of funds, and the bank pays the balance after deducting the discount interest to the holder according to the par value.
First, the applicant should have the conditions
(1) An enterprise legal person or other economic organization that is legally registered and engaged in business activities according to law; Holding the Loan Certificate issued by the People's Bank of China;
(2) Having a true and legal commodity trading relationship with the drawer or prior party, and providing relevant certification materials;
(three) to open a settlement account in the bank;
(4) The drawer of a non-bank acceptance bill;
(5) Other conditions that meet the requirements of the bank.
Two. Information requested by the applicant
(1) The original and photocopy of the business license, business license, enterprise code certificate, legal representative qualification certificate, ID card and passport that have passed the annual examination; Articles of association, capital verification report and tax registration certificate of the applicant;
(2) The original loan card that has passed the annual examination of the People's Bank of China;
(three) the original and photocopy of the commodity transaction contract, value-added tax invoice and other information between the applicant and his predecessor;
(4) Other information required by the bank.
Third, the bidding procedure.
The customer submits a written application to the bank and submits relevant materials. After the approval of the bank, the relevant discount procedures will be handled.
Fourth, service channels.
The corporate business department of all branches of banks is the business department of bank acceptance bill discount, which is responsible for the marketing, application acceptance, investigation and evaluation and customer service of this business.
Extended data
Calculation method
1. Maturity value of interest-free bills (discounted value at maturity) = face value of bills receivable.
2. Maturity value of interest-bearing bills = face value of bills receivable+bill interest.
Interest on bills = face value of bills receivable × interest rate of bills × term of bills.
Discount interest = maturity value of notes receivable × (discount days /360)× discount rate
Discounted net value (discounted income) = maturity value of bills-discounted interest.
Example: Interest-free bills with a face value of 6,543.8+0,000 yuan, with a date of issue of 654.38+0 in February and 654.38+0 in April. Discount and net discount need to be calculated. The holder went to the bank for discount on March 2nd, and the discount rate was 12%.
The maturity date of this bill receivable is April 1, and its discount days should be 30 days (29+ 1).
Discounted interest =100× (30/360 )×12% =1ten thousand yuan.
Discounted net value =100-1= 990,000 yuan.
Example: 2065438+On March 23, 2004, the enterprise received a commercial bill with a face value of 10000 yuan and a maturity of 6 months in coupon rate. On May 2, the enterprise discounted the above-mentioned bills to the bank, and the discount rate of the bank was 8%. The calculation method of the net value of discounted bills is as follows:
Maturity value of bills =10000x (1+6%/2) =10300 yuan.
The maturity date of this bill receivable is September 23rd, and its discount days should be 144 days (29+30+3 1+3 1+23).
Discount interest = maturity value of notes receivable x (discount days /360)x discount rate =10300x8% x144/360 = 329.60 yuan.
Discounted net value = 10300-329.60=9970.40 yuan.
Baidu encyclopedia-bank acceptance bill
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