'福费庭', with the English name 'FORFEITING', originates from the French term 'à forfait', which originally meant 'abandonment of rights'. In the financial field, it refers to a type of financing activity related to import and export trade. Specifically, its definition involves discounting future bills for exporters in a non-recourse form. The bills involved can be future drafts or promissory notes under letters of credit or bank guarantees.