The formula for calculating the maturity value of the bill is: maturity value of the note = par value + interest = par value (1 + interest rate time).
Under the condition that the par value remains unchanged, if interest is charged during the holding of the bills, the calculation formula is: maturity value of the notes = par value + interest income, and the interest income belongs to the assets of the enterprise.
In the case of discounting, the holder of the note applies to the bank for a discount, indicating that the holder is in urgent need of funds, so the bank has to deduct a part of the interest. If the bank requires the current interest to be calculated according to the remaining term of the bill, the calculation formula is: maturity value of the bill - principal - interest income - current interest = actual collection amount.
For the calculation formula of interest payable, it is: interest payable = maturity value of the note interest rate maturity 360.
The maturity value of the note refers to the face value of the note plus interest income, and if interest is charged during the holding of the note, the maturity value is the par value plus interest income;In the case of discounting, it is calculated on a case-by-case basis. Therefore, in the calculation of the maturity value of bills, it is necessary to pay attention to different calculation methods in different situations.
If the bill is not due, the bearer can go to the bank to go through the pledge procedures and pledge the bill to the bank to obtain funds. If a pledged loan is processed, the maturity value refers to the amount of the pledged loan at maturity.
If the bearer transfers the endorsement of the bill to another business or individual, the maturity value refers to the amount that the endorsee holds the bill to the bank to cash. After the endorsement is transferred, the right of the instrument is transferred to the endorsee, and the endorsee can take the bill to the bank for cash.
In short, the calculation of the maturity value of bills involves different calculation methods in different situations, which need to be judged and calculated according to the specific situation. Therefore, it is necessary to carefully understand the relevant situation in actual operation and choose the appropriate calculation method according to the actual situation.