A letter of credit (LC) is a financial document provided by a bank or financial institution, guaranteeing payment to a seller upon fulfillment of specified conditions by the buyer. It is a widely used instrument in international trade to mitigate risks for both buyers and sellers. Letter of credit discounting is a financial service that allows sellers to receive immediate cash against the LC before the buyer’s payment date.
Upon verification, the bank provides the seller with the discounted amount, typically a percentage of the LC value, deducting the discounting charges and interest.