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Chapter6letterofcreditWhytheletterofcredithadbeendeveloped?1.Keyissueofinternationalsettlement:Creditrisk,andcapitaltiedup.2.DisadvantageofPaymentinadvanceandopenaccount.3.bank’sroleininternationalsettlement6.1introduction6.1.1definitionThedocumentarycreditorletterofcreditisanundertakingissuedbyabankfortheaccountofthebuyer(Theapplicant)orforitsownaccount,topaythebeneficiarythevalueofdraftand/ordocumentsprovidedthatthetermsandconditionsofthedocumentaryarecompliedwith.跟單信用證或信用證是開證行代買方或開證行自己開立的,保證對受益人提交的與信用證條款和條件相符的匯票或單據金額進行付款的承諾.6.1.2featuresofL/C.Aletterofcreditplacesabank’screditinsteadofacommercialcredit.Itisguaranteedbytheissuingbank’screditworthiness.(1)Theissuingbankundertakestoeffectpayment,quiteindependentofwhethertheapplicantisbankruptorisindefaultornot,providedthedocumentspresentedareincompliancewiththetermsandconditionsofthecredit.(2)Aletterofcreditstandsindependentofthesalescontract.Althoughthecreditisissuedonthebasisofthecontract,banksareinnowayconcernedwithorboundbysuchcredit,evenifanyreferencewhatsoevertosuchcontractisincludedinthecredit.Thebank,whenissuingthecredithasnoregardforthesalescontractbutfollowsanapplicationhandedinbythebuyer.(3)Inletterofcreditbusiness,banksdealwithdocumentsandnotwithgoods,servicesorotherperformancetowhichthedocumentsmayrelate.Theycheckexclusivelyonthebasisofthedocumentspresentedtothemtoseewhetherthetermsofthecreditarefulfilled.Theyarenotinapositiontoverifywhetherthegoodssuppliedactuallyconformtothosespecifiedinthecredit.(4)Banksengagedinletterofcreditbusinessassumesnoresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocumentspresented.Theirmainresponsibilityinthisrespectistoexamineeachdocumentpresentedtoseewhetheritappearsonthefacetobeincompliancewiththecreditterms.(5)Banksdealingletterofcreditbusinessassumenoresponsibilityfortheactsofthirdpartiestakinginonewayoranotherinthecredittransaction.6.1.3benefitsandlimitationsofthedocumentarycredit1.benefitsThedocumentarycreditprovidesahighlevelofprotectionandsecuritytobothbuyerandsellers.Thesellerisassuredthatpaymentwillbemadebyapartyindependentofthebuyersolongasthetermsandconditionsofthecreditarecompliedwith.thebuyerisassuredthatpaymentwillbemadetotheselleronlyafterthebankhasreceivedthetitledocumentscalledforinthecredit.2.LimitationsofL/CDocumentarycreditsarenotfoolproof(簡單明了得決不會出亂子的).therearelayersofprotectionsforboththebuyerandtheseller,butopportunitiesforfrauddoexist.Manyoftheopportunitiesforfraudcenteronthefactsthatbanksdealwithdocumentsratherthanthegoods.Thesituationlistedbelowareextremelyuncommon,butdoexist.1.Sellershavereportedreceivinganadviceoraconfirmationofadocumentarycreditfromnonexistingbanks.Theperpetratorofthefraudattemptstogetthesellertoshipgoodsandpresentdocumentsforpaymenttoabankthatdoesnotexist.Bythetimethesellerisawareofthefraud,the“buyer”hasreceivedthegoodsanddisappear.2.Buyershavereportedreceivingemptycratesorcratesfilledwithsandinsteadofthemerchandisetheyordered.Bythetimetheyreceivedtheshipmentthebankshadalreadypaidthe“supplier”.3.Buyerhavereportedreceivingdefectivemerchandisefromsellers.Whiletheremaybesomelatitudeforinterpretationofwhatconstitutes“defective”,itisclearthatsomesuppliershavepurposefullyshippedincorrectorsubstandardgoods.4.Buyershavereportedbeingshort-shipped.Insomecasesbuyershaveorderedavaluablecommoditysoldbyweightandwerechargedforthegrossweightratherthanthenetweight.5.Buyersofcommodities,especiallygraymarketgoods,havereportedbeingdefraudedbytheseller’sprovidingfraudulentshippingdocuments,evidencingshipmentonanonexistentship.信用證的性質與作用一.信用證的性質.1.信用證是開證行有條件的付款承諾:一般擔保業務是被擔保人不履約時,擔保人才承擔付款義務.而信用證業務是開證行首先承擔付款義務,只要單證相符,開證行就要對議付行,承兌行付款行付款,受益人也可直接向開證行提交單據,只要單據相符,開證行必須付款,所以說”開證行負第一性的付款責任”.2.信用證是自足文件:信用證的基礎首先是買賣合同(first,thesalescontractbetweenbuyerandseller),第二是買方(申請人)與開證行的申請書和擔保協議(second,the“applicationandSecurityagreement”orthe“reimbursingAgreement”betweenthebuyer(theapplicant)andtheissuer(theissuingbank));第三,在這兩個文件的基礎上開證行才向受益人開立信用證(third,thedocumentarycreditbetweentheissuingBankandthebeneficiary.)但是這些文件是相互獨立的,每個文件只能約束有關當事人(Eachcontractisindependentandcontrolstherespectiverelationshipbetweentheparties.)正如UCP指出的,信用證的特點就是獨立于合同,并不受合同的限制(credit,bytheirnatureareseparatetransactionsfromthecontractsonwhichtheymaybebasedandbackareinnowayconcernedwithorboundbycontracts.).雖然信用證條款中出現了合同號,但銀行并不對合同負責。是否有合同,合同條款是否與信用證一致,所交單據是否符合合同要求等,銀行一律不過問。另外,受益人也不能利用銀行之間以及申請人和開證行之間的上述契約關系。(abeneficiarycaninnocaseavailhimselfofthecontractualrelationshipsexistingbetweenthebankorbetweentheApplicantandtheissuingbank)3.信用證業務是單據買賣,開證行只憑正確單據付款,議付行憑單據議付。在信用證業務中,所有各方,銀行和商人所處理的都是單據,而非貨物。(indocumentarycreditoperationsallpartiesconcerneddealindocumentsandnotingoods.)二、信用證的作用。跟單信用證滿足了賣方需要現金和買方需要融資的要求,這個融資工具可以為買賣雙方獨立地提供融資服務。(Thisdocumentarycreditarrangementusuallysatisfiestheseller’sdesireforcashandtheimporter’sdesireforcredit.Thisfinancialinstrumentservestheinterestofbothpartiesindependently.)跟單信用證的使用解決了國際貿易中預付和遲付的矛盾,進口商可以不必先將貨款付給出口商,出口商也不用擔心進口商收到貨物不付款。銀行負第一性付款責任。跟單信用證的作用,一是保證出口商安全收款,進口商安全收貨;二是銀行為進口商提供資金便利,使相隔遙遠,互不信任的商人能進行貿易。跟單信用證具備完善結算方式的三個特點:一是安全迅速清償債權債務;二是能保證買賣雙方的利益都能照顧;三是便于融通資金,方便各方籌措資金。但信用證結算方式也會遇到一些風險和問題,如出口商開不出信用證,或開出的信用證與合同不符,或在信用證條款里做埋伏;出口商用假單據欺騙等。近年來還出現了一些假信用證(fraudulentL/C),有的是由一個根本不存在的銀行開出,有的以本行分支行的名義開出,但簽字人是偽造的假簽名,還有的是假銀行,假簽名,并造出假格式,假密押等,增加了信用證業務的風險,需要謹慎處理。6.1.4partiesinvolvedinadocumentarycreditTherearefourmainpartiestoadocumentarycredittransactionandotherparties.1.Applicant(importer):theapplicantisalwaysanimporterorabuyer,whofillsoutandsignsanapplicationform,requestingthebanktoissueacreditinfavorofanexporterorasellerabroad.3.Advisingbank:correspondentbankorbranchoftheissuingbanktowhomtheletterofcreditisroutedfortransmissiontothebeneficiary.Ithasthetaskofinformingthebeneficiarythatthecredithasbeenissuedinhisfavorsothatthebeneficiarymaymakenecessarypreparationforshippingthegoodsanddraftingthedocumentsstipulatedinthecredit.(4)beneficiary/seller:thesellerinwhosefavorthecreditisissued,becausesuchacreditisconsideredtobenefittheexporterbyitsassuranceofpaymenttohim.(5)Confirmingbank:abank,usuallytheadvisingbank,whichaddsitsundertakingtothoseofissuingbankandassumesliabilityunderthecredit.6.Negotiatingbank:abankthatpurchasethedocumentsunderthecredit,ifallthecredittermsaremet,thenegotiatingbankwillbuytheexporter’sdraftswithrecourseandthenitwillsendthedraftsanddocumentstotheissuingbankforreimbursement.7.Payingbank/drwaeeban
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