贴现负债是指企业（银行）办理商业票据的转贴现等业务所融入的资金。
由于贴现机制，基金负债的现值增高。
Thanks to the discounting mechanism, that raises the present value of the funds' liabilities.
由于贴现机制，基金负债的现值增高。
Thanks to the discounting mechanism, that raises the present value of the funds’ liabilities.
这类负债需要非常审慎的计价，因为其在未来多年递延，用来定价的“贴现率”哪怕有微小的变化都将对其现值产生巨大的波动。
Valuing these liabilities is tricky because they stretch many years into the future and their current worth swings wildly in response to small changes in the “discount rate” used to value it.
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