Revision-国际结算-教学课件-Review.ppt

1、1.3.Course OverviewWhat have we learnt?1)Methods 方法Parties and procedures 当事人,程序Advantage and disadvantageReimbursement偿付Function:Payment in advance open accountRemitting Bank(汇出行汇出行)PayingBank(汇入行汇入行)Remitter(汇款人汇款人)Payee/Beneficiary(收款人收款人)2)Parties and procedures 5.Reimbursement claim 3.Payment o

2、rderRemitter Remitting bank Payee Paying bank Writtenapplication 2.Debit advice4.FundsT/T&M/T 7.Debit advice 3.D/D adviceRemitter Remitting bank Payee Paying bank D/Dapplication 2.Bank sight draft6.Payment4.Bank sight Draft5.Bank sight draft 3)Advantage and Disadvantage Advantage:For T/T:Fastest,saf

3、e for large amountFor M/T:reliable For D/D:paying small amount,negotiable,endorsement Disadvantage For T/T:expensive,notification awaited For M/T:delay or lost in the post,slower than T/T,notification awaited For D/D:slow,possible to be lost 4)Reimbursement of Remittance Cover(头寸)汇款的偿付1.Crediting vo

4、stro account of paying bank 贷记汇入行的来账 Remitting bankPaying bankIn cover we have credited your account with us.USD account 2.Debiting remitting banks nostro account 借记汇出行的来账借记汇出行的来账 Remitting bankPaying bankIn cover,please debit our account with youGBP account 3.Instructing a reimbursing bank to effec

5、t payment by debiting the remitting banks nostro account 通知偿付行通过借记汇出行的通知偿付行通过借记汇出行的账户付款账户付款 Remitting bankPaying bankIn cover we have authorized XYZ Bank,New York to debit our account and credit your account with them.XYZ bankOpen USDaccountOpen USDaccount 4.Instructing the paying bank to claim reim

6、bursement from another branch of the same bank or another bank with which the remitting bank opens an account.In cover,please claim on the Bank of Tokyo,New York.作为偿付 5.According to the payments agreement between two countries 汇款双方国家签署有关支付协定，并建立清算账户 In cover,you are authorized to debit our Central B

7、anks clearing account with your Central bank.Function of Remittancen Payment in Advance:Always down paymentn Open account:be well acquainted with the financial status of the buyer In this chapter,you will learnDefinition Parties of collection Types of collection Procedure of collection Outward and i

8、nward collection Risk protection and financing under collection methodsURC522(Uniform Customs for Collection)托收统一规则托收统一规则documentary/clean collection跟单跟单/光票托收光票托收D/P,D/A付款交单付款交单,承兑交单承兑交单5.1 Introduction概述概述5.1.1 What is a collection?I.Collection is an arrangement whereby the goods are shipped and a

9、relevant bill of exchange is drawn by the seller on the buyer,and/or shipping documents are forwarded to the sellers bank with clear instructions for collection through one of its correspondent bank located in the domicile of the buyer.Financial instrumentCommercial Documents托收 托收是这样一种安排托收是这样一种安排,即出

10、口商在即出口商在货物装运后货物装运后,开出以进口商为付开出以进口商为付款人的相关汇票款人的相关汇票,将汇票和将汇票和(或或)货货运单据连同其明确的托收指示交运单据连同其明确的托收指示交给出口地银行给出口地银行,委托出口地银行通委托出口地银行通过其在进口商所在地的往来银行过其在进口商所在地的往来银行向进口商收取货款向进口商收取货款.5.1 Introduction概述概述5.1.2 Parties to the operation of collections当事人当事人1.The principal(seller/exporter/drawer)委托人（卖方委托人（卖方/出口商出口商/出票人）

11、出票人）2.The remitting(principals/sellers/exporters)bank 托收行（委托人托收行（委托人/卖方卖方/出口商的银行）出口商的银行）3.The collecting bank or presenting bank 代收行或提示行代收行或提示行4.The drawee(buyer/importer)受票人（买方受票人（买方/进口商）进口商）5.Representative in case of need 需要时的代理人需要时的代理人Colleting Bank代收行代收行Remitting Bank托收行托收行PrincipalDraweeDocume

12、ntation;Collection orderDocuments;Collection instructionDocumentsCash payment;AcceptanceCollection orderCollection instructionRepresentative in case of needURC522,Article 2Parties to a Collection a.就本规则各项条款而言，托收当事人有：就本规则各项条款而言，托收当事人有：i.委托人，即委托银行办理托收的当事人；委托人，即委托银行办理托收的当事人；ii.托收行，即委托人委托办理托收的银行；托收行，即委托

13、人委托办理托收的银行；iii.代收行，即除托收行以外的任何参与代收行，即除托收行以外的任何参与 处处理托收业务的任何银行；理托收业务的任何银行；iv.提示行，即向付款人提示单据的代收行。提示行，即向付款人提示单据的代收行。v.付款人，即根据托收指示向其提示单据的付款人，即根据托收指示向其提示单据的人。人。5.1 Introduction概述概述5.1.3 Types of collection1.In terms of documents related *1)Documentary collection跟单托收跟单托收*2)Clean collection光票托收光票托收 3)Direct

14、collection直接托收直接托收单据是指金融单据及单据是指金融单据及/或商或商业单据业单据a.金融单据是指汇票、本票、支票或其他金融单据是指汇票、本票、支票或其他类似的可用于取得款项支付的凭证；类似的可用于取得款项支付的凭证；b.商业单据是指发票、运输单据、所有权商业单据是指发票、运输单据、所有权单据或其他类似的单据，或者不属于金单据或其他类似的单据，或者不属于金融单据的任何其他单据。融单据的任何其他单据。(1)Documentary collection 跟单托收Collection on a.financial instruments being accompanied by comm

15、ercial documents or;附带附带商业单据商业单据的的金融单据金融单据项下的托收项下的托收mercial documents without being accompanied by financial instruments.不附有金融单据的不附有金融单据的商业单据商业单据项下的托收项下的托收托收行托收行付款人付款人委托人委托人运输公司运输公司代收行代收行合同合同1.1.货物货物2.2.提单提单3.3.托收委托书托收委托书 跟单汇票跟单汇票4.4.回执回执5.5.托收指示托收指示;跟单汇票跟单汇票6.6.提示跟单汇票提示跟单汇票7.7.D/PD/P或或D/AD/A8.8.提单提

16、单9.9.交货交货10.10.收妥贷记通知收妥贷记通知11.11.付款付款 跟单托收业务流程跟单托收业务流程(2)Clean collection光票托收 Collection on financial instrument without being accompanied by commercial documents.Open-account or on consignment 赊销赊销 寄售寄售Colleting Bank代收行代收行PrincipalDraweeDocumentationCollection instrumentDocumentsCash payment;Accept

17、ance3)direct collection3)direct collection Because the documents under direct collection are remitted by the seller directly to the collecting bank,they are not routed through the remitting bank,so direct collection is not incorporated in the URC No.5225.1 Introduction概述概述5.1.3 Types of collection2.

18、In terms of release of documents 交单条件不同交单条件不同1)Documents against payment(D/P)付款交单付款交单2)Documents against acceptance(D/A)承兑交单承兑交单D/P can be divided into two kinds:1)Documents against payment at sight(D/P at sight)即期付款交单即期付款交单2)Acceptance against payment(Acceptance D/P)远期付款交单远期付款交单(1)Documents against

19、 payment(D/P)付款交单付款交单The collecting bank may release the documents only against full and immediate payment.代收行收到跟单汇票后，只有在受票人（付款人）付清款代收行收到跟单汇票后，只有在受票人（付款人）付清款项时，才将货运单据交给受票人（付款人）的一种交单方项时，才将货运单据交给受票人（付款人）的一种交单方式。式。a.Documents against payment at sight(D/P at sight)即期付款交单即期付款交单The collecting bank present

20、s the sight draft to the buyer.When the buyer sees it he must pay the money at once,then he can get the shipping documents.指代收行提示跟单汇票（即期汇票）给指代收行提示跟单汇票（即期汇票）给受票人要求付款时，受票人见票即付，受票人要求付款时，受票人见票即付，代收行立即交出货运单据，并将货款交代收行立即交出货运单据，并将货款交给托收行贷记委托人账户。给托收行贷记委托人账户。Procedure for D/P at sight 代代收收行行付付款款人人即期提示即期提示即期付款

21、即期付款即期交单即期交单即期汇票即期汇票一次提示一次提示先付款先付款,后交单后交单b.Acceptance against payment(Acceptance D/P)远期付款交单远期付款交单The collecting bank presents the usance draft to the buyer.First,he makes acceptance at once,and makes payment at maturity,then he can get the shipping documents.指代收行提示跟单汇票（远期汇票）给受票人指代收行提示跟单汇票（远期汇票）给受票人要

22、求承兑，受票人承兑汇票后，单票仍退还给要求承兑，受票人承兑汇票后，单票仍退还给代收行，待付款到期日，代收行再向受票人做代收行，待付款到期日，代收行再向受票人做付款提示，待受票人付款后，代收行才交单给付款提示，待受票人付款后，代收行才交单给付款人，并将货款交托收行贷记委托人账户。付款人，并将货款交托收行贷记委托人账户。Procedure for D/P after xx days*代代收收行行付付款款人人即期承兑即期承兑即期提示承兑即期提示承兑远期付款远期付款远期交单远期交单远期提示付款远期提示付款远期汇票远期汇票两次提示两次提示先付款先付款,后交单后交单2)Documents against

23、Acceptance(D/A)承兑交单承兑交单The presenting bank may The presenting bank may releasereleasethe documentsthe documents to the buyer to the buyer againstagainstthe buyers acceptance of a draftthe buyers acceptance of a draft,drawn payable 30-180 days afterdrawn payable 30-180 days aftersight or due on a def

24、inite date.sight or due on a definite date.指代收行待受票人承兑完远期汇票后，收回指代收行待受票人承兑完远期汇票后，收回 汇票，即将货运单据交给受票人，待汇票到期汇票，即将货运单据交给受票人，待汇票到期日向其提示汇票，由受票人履行付款义务的一日向其提示汇票，由受票人履行付款义务的一种交单方式。种交单方式。代代收收行行付付款款人人Procedure for D/AProcedure for D/A即期提示承兑即期提示承兑即期承兑即期承兑远期付款远期付款即期交单即期交单远期提示付款远期提示付款远期汇票远期汇票两次提示两次提示先承兑先承兑,后交单后交单,远期

25、付款远期付款URC522,Article 7 商业单据的发放商业单据的发放:承兑交单（承兑交单（D/AD/A）与付款交单）与付款交单（D/PD/P）（1 1）如果托收包含有远期付款的汇票，则其指示）如果托收包含有远期付款的汇票，则其指示不应要求付款才交付商业单据。不应要求付款才交付商业单据。（2 2）如果托收包含有远期付款的汇票，托收指示）如果托收包含有远期付款的汇票，托收指示应说明商业单据是凭承兑（应说明商业单据是凭承兑（D/AD/A）还是凭付款）还是凭付款（D/PD/P）发放给付款人。）发放给付款人。若无上述说明，商业单据只能是付款放单，而代若无上述说明，商业单据只能是付款放单，而代收行对

26、由于交付单据的任何延误所产生的任何后收行对由于交付单据的任何延误所产生的任何后果将不承担责任。果将不承担责任。（3 3）如果托收包含有远期付款的汇票，而且托收）如果托收包含有远期付款的汇票，而且托收指示表明应凭付款发放商业单据时，则单据只能指示表明应凭付款发放商业单据时，则单据只能凭该项付款才能发放，而代收行对由于交付单据凭该项付款才能发放，而代收行对由于交付单据的任何延误所产生的任何结果将不承担责任。的任何延误所产生的任何结果将不承担责任。出口商出口商委托人委托人进口商进口商付款人付款人托收行托收行代收行代收行托收指示、跟单汇票托收指示、跟单汇票交交单单提提示示跟跟单单汇汇票票偿付（贷记通知

27、书）偿付（贷记通知书）回回执执合同合同运输公司运输公司托跟托跟收单收单委汇委汇托票托票书书、货物货物提单提单付付款款D/PD/P、D/AD/A提单提单货物货物出口托收出口托收进口代收进口代收4)Documentary Collection Practice跟单托收操作跟单托收操作实验书实验书P46 Outward Collection 出口托收出口托收A bank acting as the remitting bank sends the draft drawn against an export with shipping documents attached,to an appropri

28、ate overseas bank,namely,the collecting bank,to get the payment or acceptance from the importer.托托收收行行的的处处理理委托人名称、地址、有权签字人印章委托人名称、地址、有权签字人印章 付款人名称、地址，开户行名称、地址、账号付款人名称、地址，开户行名称、地址、账号 托收所附单据名称、详细分类及份数托收所附单据名称、详细分类及份数 托收交单方式（托收交单方式（D/P,D/AD/P,D/A）收账要求收账要求 拒付时采取的措施拒付时采取的措施 费用问题费用问题 其它要求其它要求 罚息和贴息的规定罚息和贴

29、息的规定 需要时的代理人需要时的代理人 D/PD/P下，是否允许分批付款，下，是否允许分批付款，分批提货分批提货 D/AD/A下，是否需要通知到期下，是否需要通知到期日日,是否由代收行保管单据是否由代收行保管单据 是否需作拒绝证书是否需作拒绝证书 是否委托代收行代为存仓或保险是否委托代收行代为存仓或保险 1.审核托收审核托收委托书委托书2.提交相关文件提交相关文件3.选择代收行选择代收行4.档案管理档案管理 5.结汇与收费结汇与收费 工商营业执照（副本）原件工商营业执照（副本）原件 进出口业务营业许可证进出口业务营业许可证 法定代表人授权书法定代表人授权书 Inward Collection

30、进口代收进口代收A bank acting as the collecting bank receives the draft with or without shipping documents attached as well as the instructions from a bank abroad,namely,the remitting bank.代代收收行行的的处处理理1.1.核对托收指示的真实性核对托收指示的真实性2.2.核对单据名称、份数是否与托收指示中注明的一致核对单据名称、份数是否与托收指示中注明的一致 3.3.核对托收指示条款核对托收指示条款4.4.及时将拒付情况和拒付

31、理由通知托收行及时将拒付情况和拒付理由通知托收行 密押密押印鉴印鉴5.5.按托收委托书指示的路线、按托收委托书指示的路线、账户银行账号拨交收妥款项账户银行账号拨交收妥款项进口代收来单通知书进口代收来单通知书 向托收行电讯查询相关内容向托收行电讯查询相关内容 COLLECTION ORDERTO:TO:ProfixedProfixed“X”“X”DRAFT NO.AMOUNT TENORDRAFT NO.AMOUNT TENORDRAWN ONDRAWN ON The following documents marks with letter“X”are attached The followi

32、ng documents marks with letter“X”are attachedDeliver documents against payment Deliver documents against payment Do not Protest Do not ProtestDeliver documents against acceptance Protest for Deliver documents against acceptance Protest for Non-payment Non-paymentAll collection charge are for All col

33、lection charge are for Non-acceptanceNon-acceptance account of drawee account of drawee cable advice of cable advice of M0-acceptance M0-acceptance All collection charges are for All collection charges are for Non-paymentNon-payment account of drawee account of drawee Have proceeds remitted by cable

34、 Have proceeds remitted by cableAirmail expenses for forwarding Airmail expenses for forwarding Waive or Waive or do not waive charges do not waive charges documents for account of drawee if refuse by drawee documents for account of drawee if refuse by draweeAllow draweeAllow drawee discount of US$d

35、iscount of US$.Interest to be collected at%p.a.from Interest to be collected at%p.a.from to toIn case of need refer toIn case of need refer toCredit our account with proceeds.Credit our account with proceeds.Special instructions:Your faithfully Special instructions:Your faithfully MISCELIANEOUSMAILR

36、CTCTF OF ORIGININSCERTINVOICESComm.consu.B/LDATEDATE We enclose for collectionWe enclose for collection Please follow instructionPlease follow instruction1.Parties to collection(Full name and address)当事人当事人2.Date,reference No.提交托收委托书时间及业务备查号提交托收委托书时间及业务备查号3.Draft(drawer,drawee,amount,tenor,date of i

37、ssue)汇票汇票4.Documents(name,number)单据单据5.Instructions governing the operation:业务指示业务指示(1)Terms of release documents(D/P,D/A)交单条件交单条件(2)Store and insure clause是否需要存仓和保险是否需要存仓和保险(3)Bank and other charges银行费用及其它费用由谁支付银行费用及其它费用由谁支付(4)About protest拒绝证书拒绝证书(拒付后拒付后,是否需做拒绝证书是否需做拒绝证书)(5)Advice of dishonor拒付通知拒

38、付通知(拒付后拒付后,是否需发送拒付通知是否需发送拒付通知)(6)Prior presentation单据是否须预先提示单据是否须预先提示(还是货到后提还是货到后提 示示)(7)Case of need需要时的代理人需要时的代理人(是否需由其处理拒付后的事宜是否需由其处理拒付后的事宜)(8)Method of settlement(收款方式收款方式)A collection order includes Deliver documents against Deliver documents against payment/acceptance.payment/acceptance.Remit

39、the proceeds by Remit the proceeds by airmail/cable.airmail/cable.Airmail/cable advice of payment Airmail/cable advice of payment/acceptance./acceptance.Collect charges outside Collect charges outsidefrom from drawer/draweedrawer/drawee.Collect interest for delay in Collect interest for delay in pay

40、mentpaymentdays after sight atdays after sight at%P.A.%P.A.交单条件交单条件托收收款指示托收收款指示付款付款/承兑后采用邮寄承兑后采用邮寄/电报通知电报通知费用由出票人费用由出票人/付款人支付付款人支付迟付利息规定迟付利息规定 Airmail/cable advice of non-Airmail/cable advice of non-payment/non-acceptance with payment/non-acceptance with reasons.reasons.Protest for non-payment/non-P

41、rotest for non-payment/non-acceptance.acceptance.Protest waived.Protest waived.When accepted,please advise us When accepted,please advise us giving due date.giving due date.When collected,please credit When collected,please credit our account with _.our account with _.邮寄邮寄/电报传送退票通知电报传送退票通知发出拒绝证书发出拒绝

42、证书放弃拒绝证书放弃拒绝证书承兑后承兑后,通知到期日通知到期日票款收妥后票款收妥后,贷记托收行贷记托收行 Please collect and remit Please collect and remit proceeds to _Bank for credit of proceeds to _Bank for credit of our account with them under their our account with them under their advice to us.advice to us.Please collect proceeds and Please coll

43、ect proceeds and authorize us by airmail/cable to authorize us by airmail/cable to debit your account with us.debit your account with us.通过托收行的账户行收款通过托收行的账户行收款授权借记代收行账户授权借记代收行账户6)Risk Protection and Financing under Collection Methods托收的风险防范和融资托收的风险防范和融资A.Risk involved 托收业务中的风险托收业务中的风险Acceptance risk

44、 市场风险市场风险Credit risk of the importer进口商信用风险进口商信用风险Political risk of the importers country国家风险国家风险Foreign exchange transfer risk 外汇风险外汇风险Documentary risk that the shipment may fail to clear customs单据风险导致货物无法清关单据风险导致货物无法清关1.Risks for exporters出口商的风险出口商的风险Acceptance risk 市场风险市场风险The real reason for the

45、 non-acceptance of merchandise is that between the time the order was placed and the draft received,there has been a significant drop in the market price.货价大幅度降价货价大幅度降价vStorage charge 仓储费仓储费vReduced price in the market被迫降价被迫降价Non-payment of trade acceptanceGenerally,shipping on a time-draft basis is

46、 more risky for the seller than a sight draft.D/A1.After the time-draft is accepted,the colleting bank will release the documents to the importer.So,the exporter lose the control over the merchandise.出口商失去货物出口商失去货物2.The importer may dishonor for payment at maturity.出口商到期遭拒付出口商到期遭拒付.Possession of goo

47、ds进口商可提前占有货物进口商可提前占有货物1.Due to local regulation,the importer can get possession of the goods without paying or accepting the draft.2.Certain governments allocate the needed foreign exchange after the importer show them the shipping documents.惯例风险惯例风险Exchange restrictions 外汇管制外汇管制The local exchange r

48、egulations do not permit the importer to obtain the necessary foreign exchange.进口商无法获得外汇对外支付进口商无法获得外汇对外支付 Risk involved 托收业务中的风险托收业务中的风险2.Exporters measures against risks 出口商的风险防范措施出口商的风险防范措施Questions 1.How many exporters measures against risks can you list?2.Which measure do you think is the most i

49、mportant?1.Importer is of goods reputation and good financial standing.进口商的信誉和财务状况良好进口商的信誉和财务状况良好 2.The exporter should take into account the economic and political conditions.出口商应考虑经济和政治风出口商应考虑经济和政治风险险 3.The exporter should pay attention to the foreign exchange regulations in the importing country.关注进口国的外汇管理政关注进口国的外汇管理政策策 4.The exporter can take precautions,such as by hedging operations or by immediate settlement.采取外汇风险保值措施或提前采取外汇风险保值措施或提前结汇结汇 Financing under the collection 托收项下的资金融通托收项下的资金融通1.Bill of purchased(BP)托收出口押汇托收出口押汇2.Trust receipt 信托收据融资信托收据融资