discount liability

基本解释

The higher the discount rate, the smaller the liability appears to be.
折现率越高，人们现在的负担越小。
Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.
第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
"While we aren't predicting the outcome, the liability risk is not zero, and we believe investors should be compensated with a discount valuation before investing in this stock, " analysts said.
“我们并非预测结果，但是责任风险并非为零，而且我们认为投资者在买这支股票前会对此要求一个折扣补偿”，分析师说。

Accordingly, a lower liability discount rate means a larger funding gap between plan assets and liabilities.
FORBES
But private pension plans (overseen by the Financial Accounting Standards Board) may not set a liability discount rate based on anticipated asset performance.
FORBES
Because that risk is not passed on to pension beneficiaries (their benefits are guaranteed, whatever the market does) it is improper to use a liability discount rate that includes the risk premium.
FORBES