12、国际货款的收付解读.ppt

Financing provided to the importer Credit line approved to the importer by the issuing bank 信用额度 When the applicant applies for opening a letter of credit，the issuing bank usually require a percentage of the credit amount as security for issuing a letter of credit. In this way，the issuing bank provides financing to the applicant and certainly bears the credit risk of the applicant. Risk? Inward bill purchasing信用证项下进口押汇 (目的是授信以还信用证款项) Inward bill purchasing means that the issuing bank effects payment to the beneficiary upon presentation of the required documents before the applicant actually pays(Because of receipt of goods). The amount of payment is usually within the credit line approved by the issuing bank to the applicant. The risk here lies in that the buyer might refuse to pay by intentionally finding some discrepancies with the documents. 议付行将单据交到开证行，开证行经过严格审单后无不符点，或虽有不符点但客户及开证行双方都同意接受，开证行应在合理工作时间内对外付款，通知申请人赎单。这时申请人还未见到货，有可能凭单付款有资金困难，开证行根据协议可以不立即向申请人收款，而是扣其授信额度，办理进口押汇，待申请人出售货物收回资金后再付款。 Trust receipt Before the buyer effects payment to the issuing bank，the buyer may borrow the documents from the issuing bank against a trust receipt and obtain the goods from the carrier. Under a trust receipt，however，the true owner of the goods is the issuing bank，and the buyer only has the right to sell it and must pay the issuing bank from the proceeds of selling the goods at maturity. Delivery of the goods against bank guarantee Under a letter of credit，when the goods have arrived at the destination but the documents are still on the way，and the buyer is eager to obtain the goods for sale，then the buyer may obtain a bank guarantee from the issuing bank and submit the guarantee to the carrier. By a guarantee，the issuing bank promises to deliver the documents to the carrier once the documents arrive. The carrier delivers the goods to the buyer against the guarantee. The risk lies in that w