國際結算課件：第5章 國際結算方式2

1、5章1D/P遠期流程圖 HBITC 付款人 運輸公司 委托人 UnicamICBCHB 代收行 托收行 Midland1、裝運2、提單3、托收申請書+ 跟單匯票5、回執(zhí)4、托收指示+跟單匯票6、提示7、承兌8、到期日付款、交單9、提單10、貨物11、匯交款項12、交款案例： Unicam（出口方）委托銀行向湖北國貿(mào)（進口方）托收美元41084.345章2D/A 流程圖 HBITC 付款人 運輸公司 委托人 UnicamICBCHB 代收行 托收行 Midland1、裝運2、提單3、托收申請書+ 跟單匯票5、回執(zhí)4、托收指示+跟單匯票6、提示7、承兌、交單10、到期日 付款8、提單9、貨物11、

2、匯交款項12、交款案例： Unicam（出口方）委托銀行向湖北國貿(mào)（進口方）托收美元41084.345章3D/P遠期的變形 英文：D/P T/R中文：D/P遠期憑信托收據(jù)借單由出口方授權銀行，憑進口方開立信托收據(jù)并承兌匯票即期借單給進口方提貨，日后進口方到期拒付的風險，由出口方自己承擔。信托收據(jù)Trust Receipt, 是進口方借單時提供的一種書面信用擔保文件, 用來表示愿意以代收行(即信托銀行 trust bank)的被信托人（trustee)身份代為提貨、報關、存?zhèn)}、保險或出售，并承認貨物所有權仍屬代收行。5章4示例5.5 TRUST RECEIPT （蘇鐘祥等人, 2004, p13

3、9）TO: BANK _, Oct 9, 2005 Received from the Said Bank (a full set of shipping documents evidencing ) the merchandise having an invoice value of _ say _ as follows: MARKS AND NUMBERSQUANTITYDESCRIPTION OF MERCHANDISESTEAMER and in consideration of such delivery in trust, the undersigned hereby undert

4、akes to land, pay customs duty and/or other charges or expenses, store, hold and sell and deliver to purchasers the merchandise specified herein, and to receive the proceeds as Trustee for the Said Bank, and the undersigned promises and agrees not to sell the said merchandise or any part thereof 5章5

5、 on credit, but only for cash and for a total amount not less than the invoice value specified above unless otherwise authorized by the Said Bank in writing. The undersigned also undertakes to The undersigned further acknowledges assents and agrees that in the event the whole or any part of the merc

6、handise specified herein is sold or delivered to a purchaser of purchasers any proceeds derived or to be derived from such sale or delivery shall be considered the property of the Said Bank and the undersigned hereby grants to the Said Bank full authority to collect such proceeds directly from the p

7、urchaser(s) without reference to the undersigned. The guarantor, as another undersigned, guarantees to the Said Bank the faith and proper fulfillment of the terms and conditions of this Trust Receipt. Guaranteed by: Signed by: _ _5章6D/PT/R 、D/A、 D/P即期/遠期對比國貿(mào)022胡蓮2004年11月D/PT/RD/AD/P即期/遠期交單條件開立信托收據(jù) +

8、承兌承兌付款進口商提貨時間即期即期即期/遠期進口商提貨后的貨物所有權代收行進口商進口商出口商風險中大小付款期限遠期遠期即期/遠期5章7二、托收的國際慣例 英文：Uniform Rules for Collection, ICC Publication No.522 ，中文：托收統(tǒng)一規(guī)則 國際商會第522號出版物，也稱為URC522，1996年開始實施 。托收規(guī)則的最早版本于1958年制定。5章8URC522 ContentsA. General Provisions and Definitions Application of URC522 Definition of Collection P

9、arties to a CollectionB. Form and Structure of Collections Collection InstructionsC. Form of Presentation Presentation Sight/Acceptance Release of Commercial Documents Creation of Documents D. Liabilities and Responsibilities Good Faith and Reasonable Care Documents vs. Goods/Service/Performances Di

10、sclaimer for Acts of An Instructed Party Disclaimer on Documents Received Disclaimer on Effectiveness of Documents Disclaimer on Delays, Loss in Transit and Translation Force MajeureE. Payment Payment Without Delay Payment in Local Currency Payment in Foreign Currency Partial PaymentF. Interest, Cha

11、rges and Expenses Interest Charges and ExpensesG. Other Provisions Acceptance Promissory Notes and Other Instruments Protest Case-of-need Advices5章9Article 2 Definition of Collection a. “Collection” means the handling by banks of documents as determined in Sub-Article 2 (b), in accordance with instr

12、uctions received, in order to i) obtain payment and /or acceptance, orii) deliver documents against payment and/or against acceptance, oriii) deliver documents on other terms and conditions.b. “Documents”means financial documents and/or commercial documents: i) “financial documents” means bills of e

13、xchange, promissory notes, cheques, or other similar instruments used for obtaining the payment of money, ii) “commercial documents”means invoices, transport documents, documents of title or other similar documents, or any other documents whatsoever, not being financial documents. （沈瑞年等人,1999, p5615

14、62)5章10托收指示托收指示，就是托收行向代收行寄送托收單據(jù)的面函（Covering Letter）。322之前稱為托收委托Collection Advice，322時期稱為托收命令Collection Order，522稱為托收指示Collection Instruction。 URC522規(guī)定：一切托收單據(jù)必須附有一項單獨的托收指示書，指示書表明以URC522為準則。代收行僅允許依該托收指示書行事。銀行將不從審核單據(jù)中獲取托收指示。除非托收指示中另有授權，從哪個當事人/銀行那里收到托收單據(jù)，就遵從該當事人/銀行的托收指示，代收行對其他當事人/銀行的指令不予理會。5章11示例5.5 托收指

15、示 （蘇鐘祥、徐捷，2010， p149）The Industrial & Commercial Bank Of ChinaCollection Instruction ORIGINAL To：Date_Our Ref No_Dear Sirs, We send you herewith the under-mentioned item(s)/documents for collection.Drawer：Draft Due Date/TenorNo.Date：Drawee（s）：AmountGoods： From ToBy/Per OnDocumentsDraftInvoiceB/LIns

16、Policy/Cert W/MC/O 1st 2nd5章12Please follow instructions marked “ ”： Deliver documents against payment/acceptance. Remit the proceeds by airmail/cable. Airmail/cable advice of payment/acceptance. Collect charges outside_from drawer/drawee. Collect interest for delay in payment_days after sight at_%

17、P.A. Airmail/cable advice of non-payment/non-acceptance with reasons. Protest for non-payment/non-acceptance. Protest waived. When accepted, please advise us giving due date. When collected, please credit our account with_ Please collect and remit proceeds to _Bank for credit of our account with the

18、m under their advice to us. Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special Instructions:For The Industrial & Commercial Bank of ChinaThis collection is subject to Uniform Rules for Collection (1995 Revision) ICC Publication No.522Authorized Signature(

19、s)5章13 托收指示的主要內(nèi)容代收行名稱、地址；出票人名稱、地址；匯票號碼、出票日前、付款期限、金額；受票人名稱托收單據(jù)名細；交單條件，從D/P、D/A中選定一種匯交款項用信匯還是電匯退票時是否需要拒絕證書；收款指示； 托收行名稱、地址；5章14案例5.1托收指示Midland BankCollection Instruction Date_Our Ref No_Dear Sirs, We send you herewith the under-mentioned item(s)/documents for collection.Drawer：Unicam Limited Atomic Ab

20、sorptionDraft Due Date/TenorNo. sightDate：Drawee（s）：Hubei International Trade CorpAmount USD41,084.34Goods：Spectrometer From London To WuhanBy/Per OnDocumentsDraftInvoiceB/LIns Policy/Cert W/MC/O 1st243221 2ndUincam以D/P即期向湖北國貿(mào)托收美元41084.34TO: The Industrial and Commercial Bank of China Hubei BranchOR

21、IGINAL5章15Please follow instructions marked “ ”： Deliver documents against payment/acceptance. Remit the proceeds by airmail/cable. Airmail/cable advice of payment/acceptance. Collect charges outside UK from drawer/drawee. Collect interest for delay in payment 7 days after sight at 5 % P.A. Airmail/

22、cable advice of non-payment/non-acceptance with reasons. Protest for non-payment/non-acceptance. Protest waived. When accepted, please advise us giving due date. When collected, please credit our account with_ Please collect and remit proceeds to City Bank for credit of our account with them under t

23、heir advice to us. Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special Instructions:For Midland BankThis collection is subject to Uniform Rules for Collection (1995 Revision) ICC Publication No.522Authorized Signature(s)5章16案例5.1中的匯票EXCHANGE FOR USD41,084.

24、34 Cambridge 8th April 19 98At Sight pay this Second Bill of Exchange First of same tenor and date unpaid to the Order of Unicam Limited Atomic Absorption, PO Box 207, York Street, Cambridge CB1 2SU “Drawn under Sales Contract No.123456” US Dollars Fortyone Thousand & Eightyfour Dollars .34Value Rec

25、eived Which place to AccountTo HUBEI INTERNATIONAL TRADE CORPORATION UNICAM LIMITED WUHAN BILL NO: 6666 ATOMIC ABSORPTION CHINA 5章17托收指示中的收款指示根據(jù)托收行與代收行之間的賬戶關系，分為三種情況：1、代收行是托收行的賬戶行，收款指示為： When collected please credit our account with you under your cable/telex/SWIFT/airmail advice to us. 收妥款項時，請貸記我行在

26、貴行的賬戶，并以電報/電傳/SWIFT/航郵通知我行。 代收行向托收行匯交款項流程圖 賬戶行 存款行代收行托收行1、托收指示（收款指示如上）2、貸記報單5章182、托收行與代收行彼此不是賬戶行，托收行以第三家銀行C為賬戶行，收款指示為： Please collect and remit the proceeds to C for credit of our account with them under their cable/ telex/SWIFT /airmail advice to us. 請代收款項并將款項匯至C行貸記我行在C行的賬戶，并請該行以電報/電傳/SWIFT/航郵通知我行。

27、代收行向托收行匯交款項流程圖 存款行 存款行代收行托收行賬戶行 C1、托收指示（收款指示如上）2、款項匯至貴行請貸記托收行在貴行賬戶3、貸記報單5章193、托收行是代收行的賬戶行，收款指示為： Please collect the proceeds and authorize us by cable/telex/SWIFT/airmail to debit your account with us. 請代收款項并以電報/電傳/SWIFT/航郵授權我行借記貴行在我行的賬戶。 代收行向托收行匯交款項流程圖 存款行 賬戶行代收行托收行1、托收指示（收款指示如上）2、支付委托書：我行授權貴行借記我行賬

28、戶3、借記報單5章20跟單托收中的SWIFT報文（根據(jù)蘇宗祥、徐捷，2010， p174-178列表）SWIFT報文用途MT400 Advice of PaymentMT400 付款通知通知托收款項下的付款或部分付款以及該托收款項的結算。MT410 AcknowledgementMT410 確認確認收到托收委托書。MT412 Advice of AcceptanceMT412 承兌通知通知收報行某托收委托書項下的一筆或多筆匯票已承兌。MT416 Advice of Non payment /Non-AcceptanceMT416 拒絕付款或拒絕承兌通知通知一筆跟單托收業(yè)務被付款人拒絕付款或拒絕

29、承兌。MT420 Tracer MT420 查詢查詢托收項下寄出的單據(jù)。MT422 Advice of Fate and Request for InstructionMT422 通知單據(jù)情況并要求給予指示通知收報行關于代收行所收到的單據(jù)的情況。MT430 Amendment of InstructionMT430 修改托收指示對托收指示進行修改。5章215.3 信用證 Letter of Credit 一、簡略定義 信用證是銀行（開證行）應買賣雙方中一方（申請人）的請求，開給另一方（受益人）、保證在一定條件下支付確定數(shù)額錢款的憑證，其條件通常是受益人提交符合信用證條款規(guī)定的單據(jù)。 5章22二

30、、典型信用證業(yè)務流程圖（即期議付信用證）HBITC 申請人 運輸公司 受益人 UNICAM ICBCHB 開證行 Midland Bank 通知行 議付行 1、申請開證2、開證3、回執(zhí)4、核對密押 轉(zhuǎn)遞5、裝運6、提單7、交單、議付8、墊付9、索匯10、償付11、提示12、付款贖單13、提單14、貨物案例：湖北國貿(mào)（進口方）向Uincam（出口方） 支付美元41084.345章23實例5.1的ppt形式 1/6*Own Address：ICBKCNBJHUB INDUSTRIAL AND COMMERCIAL BANK OF* CHINA* WUHAN* （HUBEI PROVINCIAL B

31、RANCH）*Input Message Type：700 ISSUE OF A DOCUMENTARY CREDIT*Sent to： MIDLGB22XXXX MIDLAND BANK PLC* LONDON* （ALL U.K.OFFICES)*Priority/Obsol.Period: Normal/100 Minutes*27 /SEQUENCE OF TOTAL* 1/2*40A/FORM OF DOCUMENTARY CREDIT* IRREVOCABLE*20 /DOCUMENTARY CREDIT NO.* LC42108103A*31C/DATE OF ISSUE* 080226* 08-02-26*40E APPLICABLE RULES UCP LATEST VERSION*31D/DATE AND PLACE OF EXPIRY* 080515 IN U.K.* 08-05-15 5章24實例5.1的ppt形式 2/6*50 /APPLICANT* HUBEI PROVINCIAL INTERNATIONAL* TRADE CORPORATION* 4, JIANGHAN BEILU, WUHAN, CHI