SSLT Global
Trade Finance

Usance LC Interest Calculator

Calculate the exporter's discount cost and net proceeds when a usance (deferred payment) LC is discounted at sight. Reference rate + spread and acceptance commission are pro-rated on the currency's money-market convention.

Trade FinanceUCP 600ACT/360
Reviewed against UCP 600 · Incoterms 2020 · WCO HSLast reviewed July 2026
Net Proceeds
$964,750.00
Total Discount Cost
$35,250.00
All-in Rate
6.550%
Effective yield ≈ 7.05%
Discount Interest
$32,750.00
Acceptance
$2,500.00
Basis
ACT/360 × 180d
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Overview & methodology

Usance LC discounting

Under a usance LC the issuing or confirming bank commits to pay at maturity. Exporters typically discount the accepted draft to receive cash immediately at a rate of reference + spread, pro-rated on ACT/360 (USD/EUR) or ACT/365 (GBP/INR).

Frequently asked questions

How is usance LC interest calculated?

Interest = Principal × Rate × (Days / Basis). Basis is 360 for USD, EUR, AED, JPY, CHF; 365 for GBP, INR, and most Commonwealth currencies. Days are counted from acceptance (or shipment, depending on the LC wording) to maturity.

Who pays usance interest under an LC?

It depends on Field 71B and 42P/42C of the MT700. Common patterns: 'Interest for account of applicant' (importer pays; the beneficiary receives face value at maturity), 'Interest for account of beneficiary' (exporter discounts and receives net proceeds).

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