信用证讲稿.ppt

信用证业务风险的防范 Documentary Credit (Letter of Credit)
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一信用证的定义
跟单信用证是开证银行(issuing bank)应开证申请人(applicant)的要求并按其指示,或因其自身需要,向受益人(beneficiary)开立的、载有确定金额(certain amount)的、在规定期限凭符合信用证所规定的各项条件单据(documents)付款的书面保证文件。
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有关信用证的国际惯例主要有:
1:UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT,
INTERNATIONAL CHAMBER MERCE(ICC) PUBLICATION
=UCP600 跟单信用证统一惯例1994
2:INTERNATIONAL BANKING PRACTICE FOR THE EXAMINATION OF DOCUMENTS UNDER DOCUMENTARY CREDITS ICC PUBLICATION =ISBP关于审核跟单信用证项下单据的国际标准银行实务2002
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Documentary Credit(s)” mean any arrangement, whereby a bank (the “Issuing Bank”) acting at the request and on the instructions of a customer (the “Applicant”) or on its own behalf,
1) is to make a payment to or to the order of a third party (the “Beneficiary”), or is to accept and pay bills of exchange drawn by the Beneficiary,
2) authorizes another bank to effect such payment, or to accept and pay such bills of exchange,
3) authorizes another bank to negotiate against stipulated document(s).
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二信用证贯彻独立和分离的原则
(Principle of Independence and Abstraction)
受益人(卖方) 买卖合同开证人(买方)
信申
用请
证书
开证行
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(S/C)约束买方(BUYER)和卖方(SELLER)的权利义务关系
A、买方(BUYER)=APPLICANT(L/C)
、内容通过开证行向卖方开出信用证;
,履行合同规定的付款义务。
B、卖方(SELLER)=BENEFICIARY(L/C)
;
、与货物相符的单据(货约相符、货单相符)。
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2. 开证申请书(APPLICATION FOR L/C)约束开证申请人(APPLICANT)和开证行(ISSUING BANK)之间的权利义务关系:
A、开证申请人(APPLICANT)
、明确的开证指示;
,凭合格的单据向开证行付款。
B、开证行(ISSUING BANK)
;
,凭合格单据向开证申请人要求付款。
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(L/C)约束开证行(ISSUING BANK)与受益人(BENEFICIARY)之间的权利义务关系
A、开证行ISSUING BANK
;
,自行承担或委托其它银行代为承担责任。
B、受益人BENEFICIARY
、制作单据;
。(单单相符、单证相符)
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三信用证的特点

信用证是开证行以自己的信用做出的付款保证。一般担保业务是被担保人不履约时,担保人承担付款义务,而信用证业务是开证行首先承担付款义务。所以说,开证行负有第一性付款责任。
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受益人还可以发货吗?
某出口企业收到国外开来的不可撤销信用证,真准备按信用证要求发货时,突然接开证行通知,声称开证申请人已经倒闭。
对此,受益人还可以发货吗?
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