國際結(jié)算課件(國貿(mào)、外語)

Internationalsettlement國際結(jié)算經(jīng)貿(mào)學(xué)院國際貿(mào)易系朱啟松課程要求雙語課熟悉相關(guān)術(shù)語的英文表達(dá)考試要求缺課30%取消考試資格平時成績：20%（考勤15%+發(fā)言5%）期末成績：80%50%左右客觀題：英文題目50%左右主觀題：中文題目Chapter1Introduction1.ConceptWhatissettlement?(1)anagreementordecisionendinganargumentorquestion為解決爭端達(dá)成的協(xié)議

(2)apaymentofmoneyclaimed結(jié)算

types*Internationalsettlementvsclearing（清算）*Internationaltradesettlementvsinternationalnon-tradesettlement*現(xiàn)匯貿(mào)易結(jié)算vs記賬貿(mào)易結(jié)算

Internationalsettlement

transferoffunds（資金劃撥，無形貿(mào)易）servicesprovided（服務(wù)貿(mào)易，無形貿(mào)易）salesofgoods（貨物貿(mào)易，有形貿(mào)易）

SellerclaimBuyerpaymentbank結(jié)算工具instrument結(jié)算方式paymentmethods金融票據(jù)商業(yè)單據(jù)：匯票、本票、支票：發(fā)票、提單、保險單裝箱單、倉單、商檢證等：匯款、托收、信用證、保函、保理、包買票據(jù)2.課程內(nèi)容以支付一定金額為目的支付工具商業(yè)上的權(quán)利憑證/履約證明Whatarethecostsofeachmethodoffinancingandpayment?Etc...Keyissuesininternationalsettlement:

Whobearsthecreditrisks?Whofinancesthetransaction?Whowillbeartransportationcostsandrisks?Inwhatcurrencywillpaymentbemade?Whatarethepoliticalandlegalrisks?

3.Characteristicsofinternationalsettlement

國際結(jié)算的特征一、按照國際慣例進(jìn)行國際結(jié)算

InternationalrulesICC(non-officialorganization)UCP600InternationalrulesICC(non-officialorganization)

?rules=laws

二、使用可兌換貨幣進(jìn)行

ConvertiblecurrencyUSDEURGBPJPYHKD

三、實(shí)行“推定交貨”（symbolicdelivery)Tradeterm

出現(xiàn)“物權(quán)憑證”(titledocument）海運(yùn)提單(billsoflading)

DevelopmentofinternationalsettlementCashsettlementnon-cashsettlemntCOD(cashondelivery)Directsettlementindirectsettlement國際結(jié)算支付清算系統(tǒng)概述PaymentsystemClearingsystem

FEDWIRE(FederalReservesWireTransferSystem)CHIPS(ClearingHouseInterbankPaymentSystem)

CHAPS(ClearingHouseAutomatedPaymentSystem)

SWIFT(SocietyforWorldwideInternationalFinancialTelecommunications)

Chapter2

FinancialInstruments（國際結(jié)算中的金融工具）

1.

thecharacteristicsandconceptofinstruments

(1)non-causativenature無因性Cause:assets/valueTherightofholder:independent

1.

thecharacteristicsandconceptofinstruments

(2)requisiteinform要式性Form:accordingtointernationalrulesandcompleteExchangeforUSD1,000,000.00Chongqing,10April,2012At90daysaftersightpaytotheorderofCthesum

ofUSDollarsonemilliononly.ToBForA(signature)

1.

thecharacteristicsandconceptofinstruments

(3)Negotiability流通性BillofexchangeBill/Draft/Exchangeanunconditionalorderinwriting,addressedbyoneparty(drawer)toanother(drawee),signedbythepartygivingit,requiringthepartytowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoney,toortotheorderofaspecifiedparty(payee),ortothebearer.2.MainpartiesofBillofExchangeDrawerDrawee(payor)DrawonAandBAorBFirstAthenB

PayeePayabletoAandBtoAorBfirstAthenBAbillAbillisdrawnbyusonyoupayabletothem.drawerdraweePayee3.Requisiteforms

EssentialsofabillofexchangeTheword”Exchange”AnunconditionalorderinwritingAsumcertainmoneyNameandAddressofthedraweeNameorentityofthepayeeDateandplaceofissueDrawer’ssignature(s)TenorAcceptable?Abillshows:paytoMarythesumoffiftyUSdollarsandgiveherasuitofclothes.Acceptable?Abillshows:paytoABCCo.thesumoftwentythousandUSdollarsonconditionthatshipmentofgoodshasbeenmade.Acceptable?Abillshows:payfromourNo.2accounttoABCCo.thesumoftwentythousandUSdollars.Acceptable?Abillshows:paytotheorderofABCCo.thesumoffiftyUSdollarsplusinterest.acceptable?Abillshows:AtsightpaytotheorderofBankofChinathesumoftwentythousandUSdollarsdrawnunderL/CNo.12345issuedbyXYZBankNewYorkdatedon15August2003.Conditionalorunconditional?Abillshows:paytoABCCo.ororderthesumoftwentythousandUSdollarsanddebitourNo.2account.Abillshows:debitourNo.2account.paytoABCCo.ororderthesumoftwentythousandUSdollars.kindsoftenorforbillsBillspayableatsightorondemandBillspayableatdeterminablefuturetimeeg.payableat30daysafter(from)sightpayableat30daysaftershipmentdatepayableat30daysafterdate

Billspayableonafixedfuturetimeeg.payableat4,June,2013BillspayableatdeterminablefuturetimeTheword“after”willbeunderstoodtoexcludethedatementioned.Theword“from”willbeunderstoodtoincludethedatementioned.Abillispayableat××daysaftersightThematurityofonemonthafter31Jan.is28Feb.Thematurityoftwomonthsafter28Febis28Apr.Thematurityof180daysafter4Apr.is?5.Actofbillofexchange（票據(jù)行為）（1）draw（出具）Issuesign（簽字）deliver（交付）Legaltitle:drawerpayee5.Actofbillofexchange（票據(jù)行為）(2)Endorsementsign(back)(negotiation)deliverWhohastherighttoendorse?Payee/holder（債權(quán)人）/endorseeActofbillofexchange（票據(jù)行為）(3)presentmentforpayment(claim)foracceptanceholderdraweeACCEPTED10April,2012tomature9June,2012PayableatBankofMelbourne,MelbourneForImportingCo.MelbournesignatureActofbillofexchange（票據(jù)行為）（4）payment(sightdraft)

induecoursehonoracceptance(timedraft)draweepayee

noticeofdishonor:holderdrawerdishonorprotest(拒付證書):authorizedorganizationrecourse（追索)：holderpriorpartydrawer4.OtherpartiesinB/EHolderforvalue(付對價持票人）Holderinduecourse/bonafideholder（正當(dāng)或善意持票人）通過正當(dāng)轉(zhuǎn)讓得到票據(jù)持票人圖例drawerdraweepayee

ABCDEFG

giftfoundforvaluegift

holderholderwrongfulholderinholderforvalueforvaluepossessorduecourseforvalue案例：善意持票人的法律權(quán)利

---案情介紹進(jìn)口商：我A公司出口商：新加坡B公司USD7,000,000.00可以分批裝運(yùn)第一批：USD600,000.00已付清鑒于A公司資金困難，B公司提出：A可對B開立遠(yuǎn)期匯票（1yearaftersight),BankofChina承兌后B公司發(fā)貨。B公司取得已承兌的匯票后在BankofAmerica貼現(xiàn)后消逝。案例：善意持票人的法律權(quán)利

---問題Onmaturity:

BankofAmericaclaimedonBankofChina

BankofChina:reimburseornot?案例：善意持票人的法律權(quán)利

---結(jié)論票據(jù)的無因性：票據(jù)法律關(guān)系一旦形成，即與基礎(chǔ)關(guān)系分離，票據(jù)關(guān)系的存在和有效與否并不對善意持票人的票據(jù)權(quán)利產(chǎn)生影響。B實(shí)際是否交貨、A在BankofChina資金狀況都不影響B(tài)ankofAmerica對承兌人的claim.

票據(jù)法律關(guān)系按照票據(jù)法規(guī)定解決；票據(jù)基礎(chǔ)關(guān)系按照民法解決Chapter3instrumentsPromissoryNoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)toanother(thepayee)signedbythemakerengagingtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedpersonorbearer.Chapter3instruments

PromissoryNote（本票）本票的定義《英國票據(jù)法》關(guān)于本票的定義是：本票是一個人向另一個人簽發(fā)的，保證于見票時或定期或在可以確定的將來時間，對某人或其指定人或持票來人無條件支付一定金額的書面付款承諾.本票的特點(diǎn)與匯票相比，本票具有以下特點(diǎn)：----promisevsorder----2partiesvs3parties----noacceptance----onecopyvsoneset本票的種類和用途

本票通常可以在以下交易和經(jīng)濟(jì)活動中使用：遠(yuǎn)期付款的商品貿(mào)易，或是結(jié)合買方信貸的資本貨物交易；金錢借貸的憑證；對外籌集資金；銀行辦理匯款業(yè)務(wù)，或向大額提款客戶開出本票以代替現(xiàn)鈔。對本票而言，有如下幾個分類，其中最常用也最重要的是商業(yè)本票和銀行本票。1、商業(yè)本票（PromissoryNote）。有即期和遠(yuǎn)期之分。2、銀行本票（Cashier’sOrder/Check）。銀行多簽發(fā)即期本票。3、國際匯票（OverseasMoneyOrder）4、旅行支票（Traveller’sCheck）本票運(yùn)用實(shí)例Exporter:ABCCo.NorwayBankofNorwayImporter:DEFCo.BeijingBankofChina,H.OUSD720,000.00forbuyer’scredit（買方信貸）（80%）3yearsafterissuingdateChapter3instrumentsCheckanunconditionalorderinwritingbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandasumcertaininmoneytoortotheorderofaspecifiedpersonorbearer.(6)DifferencebetweenacheckandabillofexchangeA.DraweeB.TenorC.Drawer’sliabilities(theprimarilyliableparty)D.AcceptanceChapter3Correspondentbankingrelationship（代理行關(guān)系）1.BankorganizationsininternationalsettlementBank’sownorganizationsHeadoffice總行Branches&sub-branches分行&支行Savingoffices儲蓄所Overseasnetwork代表處RepresentativeOffice子銀行附屬銀行Subsidiary海外分行（聯(lián)行）CorrespondentBank代理行2.國際結(jié)算業(yè)務(wù)中的往來銀行Branches

3.correspondentbankingrelation代理行關(guān)系是指兩家不同國籍的銀行，相互委托，互為辦理國際銀行業(yè)務(wù)所發(fā)生的往來關(guān)系

建立代理行關(guān)系的必要性1、建立代理行是全球經(jīng)濟(jì)一體化的要求2、建立代理行是國際貿(mào)易發(fā)展的要求3、代理行的出現(xiàn)是各國金融法規(guī)制約的產(chǎn)物4、代理行的建立可以節(jié)約商業(yè)銀行的外匯開支ServicesprovidedbyCorrespondentbanka.Collectingchecks,draftsandothercreditinstrumentsb.Makingloansorinvestmentsasagentsfortheircustomerbanksc.Makingcreditinvestigationsoffirmsthatborrowintheopenmarketd.Providingbankswithfundsincaseofneed國際結(jié)算業(yè)務(wù)海外聯(lián)系銀行的選擇代理行中的非賬戶行03代理行中的賬戶行02海外分行（聯(lián)行）014.建立代理行關(guān)系的幾個步驟考察資信賬戶行vs代理行交換控制文件簽訂代理協(xié)議

開立賬戶控制文件signaturestestkeystermsandconditionsControldocuments交換5.InternationalMoneyTransfer

賬戶行關(guān)系原理授權(quán)借記主動貸記共同賬戶行轉(zhuǎn)賬各自賬戶行轉(zhuǎn)賬ABCDRemittingbank匯出行APayingbank匯入行|解付行B資金fundsA在B開戶（授權(quán)借記debit)

RemittingbankPayingbankIncover,pleasedebitouraccountwithyouGBPaccountcover匯款資金的調(diào)撥與償付thetransferringandreimbursementofremittingproceeds（從事某些活動的收入）Remittingbank匯出行APayingbank匯入行|解付行B資金fundsB在A開戶（主動貸記credit)

RemittingbankPayingbankIncoverwehavecreditedyouraccountwithus.USDaccountRemittingbank匯出行APayingbank匯入行|解付行B資金fundsBankC（A行和B行的共同賬戶行）A行在C行開戶Debit（借記）B行在C行開戶Credit（貸記）

RemittingbankPayingbankIncoverwehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem.

XYZ

bankOpenUSDaccountOpenUSDaccountRemittingbank匯出行APayingbank匯入行|解付行B資金fundsBankC（A行的賬戶行）A在C開戶，借記A貸記入D賬戶B在D開戶，D貸記B在D的賬戶BankD（B行的賬戶行）資金funds資金funds資金funds資金fundsChapter3

PaymentmethodsAssellerorbuyer,howtoconsiderthewaytocollectpayment?Safety/SpeedMutualbenefitTradefinance結(jié)算方式應(yīng)具備的條件

1、安全、比較快捷地結(jié)清對外貿(mào)易中的債權(quán)債務(wù)。2、須能保證買賣雙方的利益都能獲得充分照顧。3、應(yīng)能便于資金融通，即是說，應(yīng)能使買賣雙方(也包括中間商)容易從國際和國內(nèi)金融市場和商業(yè)銀行籌措其所需資金。

不同的概念！Paymenttools/instrument（支付工具/票據(jù)）----匯票、本票、支票Paymentmethods（支付方式）Paymentmethods=instruments/paymenttools（金融工具）+commercialdocuments（商業(yè)單據(jù)）+waysofreimbursementsandclearing（償付和清算方式）Focuson:trader-bankrelationanddifferentrolesinitRemittance（匯付）/collection（托收）/L/C（信用證）分類1remittance（順匯）and

reverseremittance（逆匯）Remittance順匯SellerBuyerInstruments/instruction/advicePaymentreverseremittance逆匯SellerBuyerInstruments/instruction/advicepayment分類2商業(yè)信用trader’scredit----remittance匯付-----collection托收銀行信用bank’scredit----L/C信用證Remittance的含義

順匯remittance逆匯reverseremittance

匯付remittance托收collection信用證L/C

Paymentmethods1

支付方式1

Remittance匯付（匯款）Remittance

匯付（匯款）1.mainparties主要當(dāng)事方RemittingBank匯出行

PayingBank解付行RemitterbuyerPayee/BeneficiarysellerSupposeBankofChina,Tianjinwouldbetheremittingbank（匯出行）oftheremittance,theyhave:(1)abranchoffice---BankofChina,London(2)anaccountbank---NationalWestminsterBankLtd.,London(3)acorrespondent---BarclaysBankLtd.,London2.typesofremittance（匯付的形式）電匯T/T信匯M/T票匯D/D票匯D/D運(yùn)用實(shí)例Importer:BCo.HKImporter’sbank:RoyalbankofCanada,HKExporter:ACo.Toronto,CanadaExporter’sbank:RoyalbankofCanada,Toronto,CanadaExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofACo.CanadatheSumofUSDollarsonemilliononly.ToRoyalbankofCanadaForRoyalbankofCanadaToronto,CanadaHK(signature)3種方式的比較FormAuthentication(真實(shí)性證明方式）SafetyCostSpeed匯款(匯付）三種類型特征比較電匯信匯票匯成本費(fèi)用較高較低較低安全性較高較低較低匯款速度最快捷在途時間長比較靈活適用范圍時間緊迫的款項(xiàng)少時間不急的款項(xiàng)Remittance3種方式的比較T/TM/TD/DTelex/SWIFTmailDemanddrafttestkeysignaturesignaturesafeNotassafeasT/TNotassafeasT/Thigherlowerlowestfastestslowerslowest(negotiable)

3.匯付的運(yùn)用原則特征基本的結(jié)算方式以商業(yè)信用為基礎(chǔ)風(fēng)險大資金負(fù)擔(dān)不平衡手續(xù)簡便，費(fèi)用低

3.匯付的運(yùn)用原則良好的客戶關(guān)系較小的金額預(yù)付貨款/尾款

Paymentmethods2

支付方式2

collection托收Collection

托收1.mainparties主要當(dāng)事方RemittingBank托收行

CollectingBank代收行Drawer委托人seller

Drawee付款人buyer2.typesofcollection（托收的種類）DocumentsagainstPayment(D/P)付款交單（即期/遠(yuǎn)期匯票）DocumentsagainstAcceptance(D/A)承兌交單（遠(yuǎn)期匯票）3.托收業(yè)務(wù)流程D/P

drawersalescontractdrawee

sellerbuyer

remittingbank

collectingbank

⑴發(fā)貨⑶托收委托⑹付款撥頭寸⑷提示⑸付款⑵托收申請⑺結(jié)匯D/PT/R的托收方式T/R:trustreceipt（信托收據(jù)）代收行對進(jìn)口商的融資URC522UniformRulesforCollection,ICCPublicationNo.522;whichcameintoeffecton1Jan.,1996

4.托收當(dāng)事方關(guān)系

drawerdrawee

sellerbuyer

remittingbankcollectingbank委托代理委托代理CollectionorderCollectioninstructionCoveringletterP995.DraftundercollectionComparesampledraftP92(D/D,remittance)andP108(D/P,collection)What’sthedifference?DraftundercollectionDrawer:exporterDrawee:importerPayee:exporter’sbank（代收）制作托收項(xiàng)下的匯票(1)Importer:BCo.HKImporter’sbank:RoyalbankofCanada,HKExporter:ACo.Toronto,CanadaExporter’sbank:RoyalbankofCanada,Toronto,CanadaExchangeforUSD1,000,000.00Canada,1,Feb.2013AtsightpaytotheorderofRoyalbankofCanada

theSumofUSDollarsonemilliononly.ToBCo.HKForACo.Toronto,Canada

(signature)制作托收項(xiàng)下的匯票(2)Importer:BCo.ChongqingImporter’sbank:BankofChina,ChongqingExporter:ACo.SingaporeExporter’sbank:BankofChina,Singapore托收運(yùn)用案例分析FactoryA委托ChongqingECo.從HongkongBCo.進(jìn)口設(shè)備，ChongqingECo.以D/A60dayssight的方式和HongkongBCo.簽約后不久，HongkongBCo.即通過HSBCHK將發(fā)貨后的全套單據(jù)寄往ICBC,Chongqing,但在CollectingOrder上顯示的drawee為FactoryA。ICBCChongqing隨即將單據(jù)以D/A的方式放給FactoryA。當(dāng)?shù)狡谌諄砼R，F(xiàn)actoryA無力支付該筆款項(xiàng)。HongkongBCo.一方面通過HSBCHK發(fā)電傳給ICBC,Chongqing,催促FactoryA付款，一方面直接向ChongqingECo.催款，而這兩家重慶企業(yè)都以充足的理由拒付。試猜想兩家重慶企業(yè)拒付的理由并就此糾紛進(jìn)行分析。6.托收方式的特點(diǎn)

1.商業(yè)信用/逆匯2.較匯付方式安全3.較信用證方式操作簡便、費(fèi)用低4.資金、風(fēng)險負(fù)擔(dān)不平衡TopicfordiscussionAsseller,wouldyouliketochooseFOBorCIFundercollection?7.托收的風(fēng)險及防范

1.出口商面臨的風(fēng)險進(jìn)口商信用風(fēng)險代收行信用風(fēng)險進(jìn)口國的政治風(fēng)險、法律風(fēng)險操作風(fēng)險、地域風(fēng)險出口商的風(fēng)險防范

（1）調(diào)查進(jìn)口商資信（2）合理控制交易金額（3）選擇合適的價格條款（4）慎重選擇代收行（5）及時了解進(jìn)口國的政治、經(jīng)濟(jì)動態(tài)（6）盡量以物權(quán)憑證作為跟單托收的附隨單據(jù)8.Tradefinanceunder

remittanceandcollection

-------factoring（保理）

RisksunderO/A(openaccount賒賬)D/A出口保理商exportfactor

進(jìn)口保理商importfactorsellerbuyer雙保理模式Importfactor:risks---evaluatingimporter’screditstatus---setacreditapprovalforexporter---managethesalesledger----makepaymentincaseofdishonor(notofdisputesinqualityofthegoods)

Exportfactor:financing出口保理Turnyourinvoicesintoimmediatecash!Youdon’tincurdebit,thisisnotaloan!Growyourbusinesswiththeincreasedcashflow!Invoicetoday,getpaidtodayupto80%!Theother20%ispaidtoyou,lessourfee,whenyourcustomerpaystheinvoice.Factoring運(yùn)用實(shí)例ACo.USD1,000,000.00exportperyear4lotsshipmentPayment:T/T90daysafterarrivalofgoodsCreditapproval:USD250,000.00（每90天用25萬，1年滿足1百萬總量）保理費(fèi)用進(jìn)口保理費(fèi)（5‰-9‰）USD5000-9000出口保理費(fèi)（1‰-5‰）USD1000-5000融資利息（6%）USD60000費(fèi)用總計(jì)USD69000預(yù)計(jì)可規(guī)避的人民幣對美元升值風(fēng)險：（以年升值3%計(jì)）USD7500Paymentmethod(3)LetterofCreditDocumentaryCredit（跟單）信用證PaymentmethodsRemittanceCollection

trader’screditWhataretherisksininternationaltradesettlement?Concerningabouttrader’scredit?risks-----distance(goods/shipment)-----creditstatus-----market-----rules/regulation(foreignexchangecontrol)-----differentlegalsystemToreducevariousriskswiththehelpofthebank,boththesellerandthebuyertransferthetrader’srisktobank’sriskL/C--------likeabridgeovertheriveroftheinternationaltrade1.DefinitionInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.(ICCPublicationNo.415)UCP600definitionmeansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.(ICCUniformCustomsandpracticefordocumentarycredits)(UCP600)跟單信用證統(tǒng)一慣例Buyer(Applicant)advisingbankSeller(Beneficiary)

Issuingbank3.AdviseL/C3.SendingL/CSWIFT,Tlx,mailSalescontract2.ApplicationForL/C2(1).Procedureforissuingofletterofcredit1.ShippingGoodsBuyer(Applicant)negotiatingbankSeller(Beneficiary)

Issuingbank4.Documents3.Payment2.Documents5.Payment6.Payment7.Documents2(2).ProcedureforsettlementofletterofcreditApplytoopenL/C1.Tofillapplicationofopenacredit2.Tosignsecurityagreementbetweentheapplicantandtheissuingbank.Margins:advancedepositLineofcreditThirdpartyguaranteeWhatistheissuingbank’sresponsibilityinopeningtheL/C?Investigation（調(diào)查該筆信用證貿(mào)易背景）Evaluation（對公司財(cái)務(wù)、收支狀況進(jìn)行評估，制定保證金額度）formsofL/CissuingBymailBytelex/cableBySWIFT+Coveringletter（面函）ResponsibilityoftheadvisingbankcheckauthenticationoftheissuingL/C------Signature------TestkeycheckthetermsandtheconditionsofL/CBuyer(Applicant)advisingbank(transferringbank)Seller(Beneficiary)Issuingbank+ConfirmingbankSendingL/COtherpartiesinvolvedinletterofcredit

issuingbanknegotiatingbank

Payment

Otherpartiesinvolvedinletterofcredit

Reimbursementbank(A/Cbank)RemitfundsOpenaccount/instructionPaymentmethod

LetterofCreditDocumentaryCredit（跟單）信用證DefinitionforL/CInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.(ICCPublicationNo.415)3.CharacteristicsofL/C

信用證的特征

獨(dú)立抽象原則

TheindependenceandabstractionprincipleTheindependenceandabstractionprinciple(1)banksdealwithdocumentsandnotwithgoods.ExampleAcreditstipulatedthat50%ofcreditamountwillbepaidagainstthepresentationofcomplyingdocuments,andtheremaining50%willbepaidonarrivalofgoodsatdestinationwhichwerecorrespondedwiththedescriptionofgoodsinL/C.Istheabovecreditacceptable?Theindependenceorabstractionprinciple(2)銀行忽略信用證以外的其他合同ContractualArrangementunderL/C1.theS/C(beneficiaryandapplicant)2.theL/Capplication(applicantandissuingbank)3.L/C(issuingbankandbeneficiary)ContractualArrangementunderL/C

beneficiaryapplicantIssuingbankTheindependenceorabstractionprinciple(2)L/C獨(dú)立于其他合同A公司向B公司出口一批貨物，S/C規(guī)定8月份裝船，后開立的L/C規(guī)定裝期為8月15日前，A公司要求延長裝期到9月15日前，B公司電話告知同意該裝期。A公司9月10日裝船，5天后將L/C規(guī)定單據(jù)交議付行，但議付行以單證不符拒絕議付。議付行做法是否回理？example尼日利亞銀行開來信用證Negotiationshouldbeeffectedunderthefundingoftheapplicantuponouradvicetoyou.是否違背獨(dú)立抽象原則？Theindependenceorabstractionprinciple(3)

銀行的獨(dú)立付款責(zé)任A公司向B公司出口一批貨物，B公司通過X銀行開給A公司一張信用證，當(dāng)A公司在貨物裝船后持全套貨運(yùn)單據(jù)向銀行辦理議付時，B公司倒閉，此時a.X銀行有權(quán)推遲付款，時間由A、C協(xié)商b.X銀行可以以B公司倒閉為由拒絕付款c.X銀行仍應(yīng)承擔(dān)付款責(zé)任d.A公司應(yīng)作為破產(chǎn)債權(quán)人參加到破產(chǎn)清算中Remittance:銀行不受理單據(jù)（D/D項(xiàng)下可制作匯票但交與buyer自行處理）

buyer

seller

remittingbankpayingbank

委托銀行付款受托付款ExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofACo.CanadatheSumofUSDollarsonemilliononly.ToRoyalbankofCanadaForRoyalbankofCanadaTorontoHK

(signature)ExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofACo.Canada(seller)theSumofUSDollarsonemilliononly.ToRoyalbankofCanadaForRoyalbankofCanadaTorontoHK(payingbank)(remittingbank)

(signature)Collection:seller自制單據(jù)交付銀行，銀行受委托D/PorD/A

seller

buyer

remittingbankcollectingbank

根據(jù)需要及約定制單交單受托寄單（不審單）ExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofAbanktheSumofUSDollarsonemilliononly.ToBCo.ForCCo.

(signature)ExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofAbank(remittingbank)theSumofUSDollarsonemilliononly.ToBCo.ForCCo.(buyer)(seller)

(signature)L/C:beneficiary根據(jù)信用證制單交付銀行，銀行寄單

beneficiaryapplicant

negotiatingbankissuingbank根據(jù)信用證制單交單根據(jù)信用證審單寄單ExchangeforUSD1,000,000.00HK,10April,2012AtsightpaytotheorderofAbank(negotiatingbank)theSumofUSDollarsonemilliononly.ToBbank.ForCCo.(issuingbank)(beneficiary)

(signature)3種支付方式下匯票當(dāng)事方比較remittanceCollection

L/Cdrawerremittingbank(buyer’sbank)sellerbeneficiarydraweepayingbankbuyerissuingbankpayeesellerRemittingbank(seller’sbank)negotiatingbank4.ContentofL/C(1)

信用證的內(nèi)容A.mainpartiesApplicantAdvisingbankOrNegotiatingbank?Beneficiary

Issuingbank4.ContentofL/C(1)

a.mainpartiesTheL/CisissuedbyAinfavorofBonaccountofC.issuingbankbeneficiaryapplicant

4.ContentofL/C(1)

信用證的內(nèi)容A.mainpartiesB.4importantdates----L/Cissuingdate（開證日期）----Expirydate（效期）----Latestshipmentdate（最遲裝運(yùn)期）----Presentationperiod（交單期）4.ContentofL/C(2)DocumentsrequirementShipmentstipulationL/Cpresentationperiod/expirydate

Ifthelatestshipmentdateis5thJuneandthepresentationperiodis10daysaftershipment,theexpiryplaceisinthebeneficiary’scountry,theexpirydateoftheL/Cshouldbea.10thJuneb.20thJunec.15thJuned.25thJuneDraftandL/CDraft:FinancialinstrumentL/C:PaymentmethodsDocumentsinpaymentmethodsfinancialinstrumentscommercialdocuments5、信用證的種類（一般分類）

freelynegotiable對議付的規(guī)定restrictednegotiable

revocable

（UCP600已取消）開證行的保證性質(zhì)

irrevocableL/C

confirmedL/C有無第三方付款保證

unconfirmedL/CNormaltypesL/C

(availability按資金可使用方式)a.議付信用證negotiationL/C----usuallywithsightdraft----claimonissuingbank----negotiatingbank:withrecoursetobeneficiary1.Shippin