国际结算第5章研讨.ppt

第五章 信用证 概念 特点 业务程序 作用 当事人 内容及开立形式 种类 融资 风险管理（案例分析） Letter of Credit： A credit is issued by the Issuing Bank and addressed to the Beneficiary in the form of a “letter”. Commercial Credit： A credit is issued by the Issuing Bank in settlement of a commercial transaction. Documentary Credit： A credit is issued by the Issuing Bank and it requires the presentation of stipulated documents. 信用证的概念 在国际贸易中，通常使用的信用证是跟单信用证。 跟单信用证是银行有条件的付款承诺。更进一步解释为，跟单信用证是银行（开证行）根据买方（申请人）的要求和指示向卖方（受益人）开立的，在一定期限内凭与信用证条款相符的单据，即期或在一个可以确定的将来日期，支付一定金额的书面承诺。 A documentary credit is a conditional bank undertaking of payment. Payment will be made up to a stated sum of money within a prescribed time limit and against stipulated documents, provided all the terms and conditions of the credit are complied with.（跟单信用证是有条件的银行付款承诺。开证行凭规定的单据在规定的期限内支付确定的金额。） Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. A credit is irrevocable even if there is no indication to that effect. Honour To pay at sight if the credit is available by sight payment To incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment To accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance. Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice. 信用证的起源和发展 “Letter of Credit”一词最早在18世纪的西方使用于Traveller’s Letter of Credit。 信用证起源于开证行给境外代理行的介绍信（letter）要求其提供信用（credit）给客户，然后再向开证行支款。 跟单信用证统一惯例 为了统一各国对跟单信用证的理解和运用，国际商会在1930年首次出版了跟单信用证统一惯例（UCP）。到目前为止共修订了7次。UCP400是第五次修订。UCP500是1993的版本。UCP600修订已经完成，并于2007年7月1日生效。 Uniform Customs and Practice for Documentary Credit, ICC Publication No.600,简称UCP600　《跟单信用证统一惯例》国际商会第600号出版物。 Definition Credit means any arrangeme