Dynamic Discounting
Encyclopedia
Dynamic payables discounting is a process which allows buyers and sellers of commercial goods and services to dynamically change the payment terms—such as net 30—to accelerated payment based on a sliding discount scale. Dynamic payables discounting is “dynamic” in one or more ways. Dynamic discounting is also known as dynamic discount management, early payment discounting, or payables discounting.

Dynamic payables discounting

  • Allows supplier to control payment timing
  • Discount amount is calculated dynamically based on the number of days remaining until the due date.
  • Discounts do not need to be negotiated in advance, rather can be taken dynamically as working capital needs dictate.
  • Trading parties can tap into an alternative source of working capital with the use of third party creditors whom pay early on behalf of the buyer.

Benefits

Dynamic discounting offers suppliers the flexibility of discounting some or all of their receivables, eliminating the need to use high-cost financing options like factoring or asset-based lending
Asset-based lending
In the simplest meaning, asset-based lending is any kind of lending secured by an asset. This means, if the loan is not repaid, the asset is taken. In this sense, a mortgage is an example of an asset-backed loan. More commonly however, the phrase is used to describe lending to business and large...

 to obtain cash liquidity and stronger balance sheet positions. It also mitigates the uncertainty surrounding the timing and amount of payments, allowing for superior cash flow forecasting
Cash flow forecasting
Cash flow forecasting or cash flow management is a key aspect of financial management of a business, planning its future cash requirements to avoid a crisis of liquidity.-Corporate finance:Definition...

 capabilities. On the other hand, supplier financing can enable buyers to extend their payment terms with the injection of third party capital. These benefits accrue without adversely affecting trading partner relations. And interestingly, dynamic discounting is based on a buyer’s credit rating instead of being pegged to the supplier’s risk, further strengthening buyer-supplier relationships.

Dynamic payables discounting is closely related to global supply-chain finance chain automation tools which allow corporate financial managers to collaborate with their suppliers to improve their working capital efficiency.

The total worldwide market for receivables management is US$1.3 trillion. Payables discounting and asset-based lending add an additional $100 billion and $340 billion, respectively.
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