《特殊信用证》PPT课件.ppt

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1、第7章 特殊信用证,第一节 可转让信用证1、含义:可转让信用证（Transferable Letter of Credit）系指经出口商请求，进口商同意，由开证银行开立可转让信用证，并载明授权受益人（即原信用证受益人）有权将信用证所列金额的全部或部分转让给出口商以外的第三者，即第二受益人（Second Beneficiary）有权使用转让后的权力。这种转让称一次转让，但第二受益人不得再作转让。,JS4,2、转让原因：中间贸易 总公司出口，分公司交货3、特点：一次转让给一个或数个第二受益 人、注名“可以转让”，根据开证申请人的指示开立4、内容：金额、装运期、有效货期、单价 一张信用证转出一部分权

2、利给实际供货方。,applicant,Issuing bank,Secondarybeneficiary,Advising bank/transferring bank,Firstbeneficiary,Application form,Credit,Credit,Apply for transfer,transferredcredit,documents,Advise to change the documents,Changethe documents,make payment,claim reimbursement,reimbursement,D/P,documents,4.Proced

3、ure Experimental book,advise to make payment,Transferablecredit,Expression of transfer,amendment,Times of transfer,changed items,ChangedDocuments,transferable,The first beneficiary must irrevocably instruct the transferring bank whether or not he retains the right to refuse to allow the transferring

4、 bank to advise amendments to the second beneficiary(ies).,Refusal of an amendment by one or more second beneficiary(ies)does not invalidate the acceptance(s)by the other second beneficiary(ies),once,A B,A B C,A B C X,A B A,decrease、shorten,increase,Beneficiary,applicant,Unit price,Expiry date,Date

5、of shipment,Period of date,Cover percentage,Commercial invoice,Bill of exchange,第二节 背对背信用证和对开信用证,1、背对背信用证(BACK TO BACK CREDIT)的含义 指一个信用证的受益人以这个信用证为保证要求一家银行开立以该银行为开证行，以这个受益人为申请人的一份新的信用证。也称转开信用证。其中的原始信用证又称为主要信用证，而背对背信用证是第二信用证。,JS4,2.背对背信用证的特点：,1背对背信用证的开立并非原始信用证申请人和开证行的意旨。2背对背信用证与原证则是两个独立的信用证，同时并存。3背对背

6、信用证的第二受益人不能获得原证开证行的付款保证，只能得到背对背开证行的付款保证。4开立背对背信用证的银行就是该证的开证行，一经开立，该行就要承担开证行责风险：由中介银行提示给开证银行的单据必须是开证行所要求的单据，否则原始信用证就不能兑付，而开出背对背信用证的银行就会失去原始信用证的担保。,applicant,First Issuing bank,Secondarybeneficiary,First advising bank/Second issuing bank,Firstbeneficiary,Application form,Credit,Credit,Apply for issuin

7、g,issuedcredit,documents,Advise to change the documents,Changethe documents,make payment,claim reimbursement,reimbursement,D/P,documents,3.流程Procedure Experimental book,advise to make payment,applicant,Issuing bank,Secondarybeneficiary,Advising bank/transferring bank,Firstbeneficiary,Application for

8、m,Credit,Credit,Apply for transfer,transferredcredit,documents,Advise to change the documents,Changethe documents,make payment,claim reimbursement,reimbursement,D/P,documents,2.Procedure Experimental book(P91),advise to make payment,3.流程Procedure Experimental book,4、比较可转让信用证与背对背信用证的异同点,相同点：用于中间贸易不同点

9、：如下图：,第三节 款项让渡,一、定义：UCP600第39条规定：信用证未注明可转让，并不影响受益人根据所适用的法律规定，将该信用证项下其可能有权或可能将成为有权获得的款项让渡给他人的权利。本条只涉及款项的让渡，而不涉及在信用证项下进行履行行为的权利让渡。这条说明：不管信用证可否转让都可以办理款项让渡。,二、信用证的转让和款项让渡区别,1.信用证的转让是指受益人将其信用证项下的权利全部或部分转让给其他受益人（第二受益人）。如果信用证中没有注明“可转让”，则该信用证不能转让。另外信用证的转让必须在开证行或授权银行承兑信用证之前。信用证款项的让渡是指将收取信用证项下款项的权利授权或转让给他人。2.

10、信用证的“转让”是转让执行信用证的权利，而信用证的“让渡”仅是对信用证项下的款项所作的安排，并不涉及信用证的执行。,第四节 预支信用证(ANTICIPTORY CREDIT),开证申请人,付款行 开证行,受益人,通知行 保兑行,1,2,3,4,5,6,7,JS4,（1）含义：。（2）全部预支和部分预支两种 全部预支信用证仅凭出口方的光票付款，实际上等于是预付货款，也有的要求出口方在凭光票取款时，应附交一份负责补交货运单据的声明书。部分预支信用证又分红条款和绿条款信用证两种。红条信用证是在信用证的特别条款项下用红色打成或写成，允许出口商凭以后补交单据的书面担保，即可预支部分货款的信用证。不过现在

11、即使用黑色打上预支条款，也同样起到红条款信用证的作用。绿条信用证则是在信用证上用绿色打上预支条款，但现在也不一定非以绿色表示不可。不过绿条款信用证的条款要比红条款信用证严格一些。例如；规定出口商预支货款后应将所采购的货物以开证行名义存放仓库，以后再补办出口装船的手续.,JS4,预支信用证通常在下列情况下采用：（1）在市场缺货的情况下，进口商需货心切，或在市场看涨的情况下，进口商为了不失时机地利用有利的价格抢购现货。（2）在出口商资金短缺的情况下，进口商企图以预支货款的方式进行压价。（3）惯例（羊毛）,JS4,第五节 循环信用证(REVOLVE CREDIT),（1）含义One by which

12、,under the terms and conditions thereof,the amount is renewed or reinstated without specific amendments to the documentary credit being required.（2）条件:（3）循环信用证通常有下列三种循环方法：自动式循环信用证金额在每次用完后，不必等待开证行通知，即自动恢复到原金额。半自动循环信用证金额每次使用后须等待若干天，如在此期间，开证行未提出不能恢复原金额的通知，即自动恢复原金额。非自动循环信用证金额用完后，须等待开证行开证行通知，即自动恢复到原金额,JS

13、4,Types of revolving credit Automatic revolving 自动循环Notice revolving 通知循环Periodic revolving按时间循环Cumulative revolving积累循环Non-cumulative revolving非积累循环,Non-Automatic 非自动循环,Semi-Automatic半自动循环,按金额循环,Automatic revolving 自动循环,The total amount of this credit shall be restored automatically after date of n

14、egotiation.The amounts paid under this credit available to you automatically until the total of the payment reaches USD_.,Notice revolving 通知循环（非自动循环）,The amount shall be restored after each negotiation only upon receipt of issuing banks notice stating that the credit might be renewed.The amounts of

15、 each shipment shall be reinstated after each negotiation only upon receipt of credit-writing importers issuing banks notice stating that the credit might be renewed.,Automatic revolving,This letter of credit can be automatically renewed to the amount.,This letter of credit cannot be renewed until r

16、eceived the notice from the issuing bank.,Non-automatic revolving,This letter of credit can be renewed to the amountafter 7 days if not received the notice from the issuing bankindicating that the letter of credit can not be renewed.,Semi-automatic revolving,第六节 对开信用证,一、对开信用证的定义 对开信用证(Reciprocal Cre

17、dit)是指买卖双方各自开立的以对方为受益人的信用证。在对等贸易中，交易双方互为买卖双方，双方各为自己的进口部分互为对方开立信用证，这两张互开的信用证便是对开信用证。,对开信用证的特点是：第一张信用证的受益人就是第二张信用证的申请人；第一张信用证的通知行就是第二张信用证的开证行，后开的证称为回证，与第一证金额大致相等，其条款一般表示为“THIS CREDIT IS RECIPROCAL CREDITAGAINSTBANK CREDIT No FAVORINGCOVERING SHIPMENT OF”；两证可以分别生效，即先开证先生效，也可以同时生效，即第一张信用证虽然先开立，但暂且不生效，须待

18、对方开来回证时，两证才同时生效。一般对开信用证以使用后者占多数。,第七节 长期信用证与无效信用证,一、长期信用证：在交易中，当付款责任不能很容易确定，并且根据事件的真正性质和责任范围不可能很快计算出金额、数量时，经常要在引起责任的事件之后若干年才能确定支付金额，银行只好同意开立长期信用证（EVERGREEN CREDIT）或按年更新信用证(ANNUALLY RENEWABLE CREDIT),二、无效信用证 国际银行界经常劝阻跟单信用证的开证行在信用证内不要加列受益人不能控制的条款从而削弱受益人的地位，使付款受阻，削弱信用证的承诺。这种条款有时也称软条款(见434 R91 Soft claus

19、e)。凡是带有软条款的信用证就称为无效信用证(Inoperative Credit)。促成信用证无效的软条款如下：1只有货物已经清关才能作成信用证项下的付款。Payments under the credit will only be made once the goods have been cleared through the customs 2只有已经发出进口许可证之事作成修改开立以后，本信用证才有效。The credit is to become operative only upon the issuance of an amendment that an import licen

20、ce has been issued 3本信用证项下的付款受到从“再出口得款计划”收到所需资金的约束,Payments made under this credit are subject to receipt of the necessary funds from the“reexport proceeds program”4此信用证尚不生效，除非或直到对开信用证受益于 记在 的账户上已被 银行开立后此证始可生效。This credit shall not be availableoperativein forceeffective unless and until the reciproc

21、al credit in favour of for account of is established by Bank 5当收到开证行发出修改书通知船只名称、日期、目的港的海运船舶代理人以后才能装运货物。Shipment will be made upon receipt of an advice of vessels name，date and shipping agent at destination which will be in the form of LC amendment issued by the issuing bank 6只有收到开证行可以接受的履约保函后本信用证才有效。The credit is to become operative upon the receipt of a performance guarantee acceptable to the issuing bank,