国际结算信用证案例分析-英文
国际结算——跟单信用证2(英文版)
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Negotiation credit 议付信用证
Credit permits the beneficiary to negotiate the draft(s) and documents with a bank
“available with … bank by deferred payment at … days after sight against the documents detailed herein.”
DEF credit is similar to an acceptance credit but
Copyright by Fei Zhonglin School of Economics and Management, NJUT
Copyright by Fei Zhonglin School of Economics and Management, NJUT
561Fra bibliotek2010-11-15
Deferred payment credit 延期付款信用证
“ The advising bank is requested to add their confirmation.”
If the advising bank accepts it, the advising bank will write in the advising bank’s instruction：
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Copyright by Fei Zhonglin School of Economics and Management, NJUT
信用证结算的实例
信用证结算的实例Trade finance plays a crucial role in international trade, with one of the most common methods being the use of letters of credit for settlement. 信用证结算是国际贸易中一种常见的结算方式，贸易融资在国际贸易中扮演着至关重要的角色。
Letters of credit provide a secure payment method for both the buyer and the seller. 信用证为买卖双方提供了一种安全的付款方式。
For the seller, using a letter of credit ensures that they will receive payment for the goods or services provided, as long as the terms and conditions of the credit are met. 对于卖方来说，使用信用证确保他们将获得提供的货物或服务的付款，只要信用证的条款和条件得到满足。
For the buyer, a letter of credit gives them assurance that the seller will not receive payment until the buyer has received the goods or services in the agreed-upon condition. 对于买方来说，信用证给予了他们保证，即在买方收到货物或服务并进行验收之前，卖方将不会获得付款。
One of the key benefits of using letters of credit for settlement is the reduction of risk for both parties involved in the transaction. 使用信用证进行结算的一个关键优势是降低了交易中涉及双方的风险。
信用证业务实例分析
信用证业务实例分析例1：河南某外贸公司曾收到一份以英国标准麦加利银行伯明翰分行(STANDARD CHARTERED BANK LTD . BIRMINGHAM BRANCH,ENGLAND)名义开立的跟单信用证，金额为USD37,200.00元，通知行为伦敦国民西敏寺银行(NA TIONAL WESTMINSTER BANK LTD .LONDON)。
因该证没有象往常一样经受益人当地银行专业人员审核，发现几点可疑之处：(1)信用证的格式很陈旧，信封无寄件人地址，且邮戳模糊不清，无法辩认从何地寄出；(2)信用证限制通知行－伦敦国民西敏寺银行议付；有违常规；(3)收单行的详细地址在银行年鉴上查无；(4)信用证的签名为印刷体，而非手签，且无法核对；(5)信用证要求货物空运至尼日利亚，而该国为诈骗案多发地。
根据以上几点，银行初步判定该证为伪造信用证，后经开证行总行联系查实，确是如此。
从而避免了一起伪造信用证件诈骗。
例2：某中行曾收到一份由加拿大AC银行ALERTA分行电开的信用证，金额约100万美元，受益人为安徽某进出口公司。
银行审证员发现该证存在以下疑点：(1)该证没有加押证实，仅在来证开注明"本证将由××行来电证实"；(2)该证装效期在同一天，且离开证日不足一星期；(3)来证要求受益人发货后，速将一套副本单据随同一份正本提单用DHL快邮寄给申请人；(4)该证为见45票天付款，且规定受益人可按年利率11％索取利息；(5)信用证申请人在加拿大，而受货人却在新加坡；(6)来证电传号不合常理。
针对这几个疑点，该中行一方面告诫公司"此证密押未符，请暂缓出运"，另一方面，赶紧向总行国际部查询，回答："查无此行"。
稍后，却收到署名"美漩银行"的确认电，但该电文没有加押证实，于是该中行设法与美州银行驻京代表处联系，请示协助催晒，最后得到答复："该行从未发出确认电，且与开证行无任何往来"。
国际结算(双语)第五章：信用证 chapter5 Letter of Credit
• Items on draft • It is the drawn clause of the draft. Which is used to illustrate the reason of the draft issuance. The clause may be written as” draft drawn under L/C No:xxxx issued by AAA bank dated yy,mm.dd.
• Items on the transportation, goods and shipping documents • Items on transportation stipulation should states port of loading, port of discharge and place of destination, the latest date of shipment date, and also whether partial shipment and transshipment are allowed.
12 presents the redeemed documents
Beneficiary ⑥
presents required documents to the nominated bank
④ advises credit to the beneficiary
Issuing Bank
⑨ pays nominated bank ⑧ sends the documents for reimbursement
① sign a sales contract
13 delivers goods
⑤ ships the goods Shipping company
国际结算信用证案例
请分析以下案例：如何解决问题（或纠纷），并从案例中吸取哪些经验教训。
案例1 信用证指示不明确，不完整案情欧洲某银行开立一张不可撤销议付信用证，该信用证要求受益人提供“Certificate of Origin：E．E．C．Countries”（标明产地为欧共体国家的原产地证明书）。
该证经通知行通知后，在信用证规定的时间内受益人交来了全套单据。
在受益人交来的单据中，商业发票上关于产地描述为“Country of Origin：E．E．C．”，产地证则表明“Country of Origin：E．E．C．Countries”。
议付行审核受益人提交的全套单据后认为，单单，单证完全一致，于是该行对受益人付款，同时向开证行索汇。
开证行在收到议付行交来的全套单据后，认为单单，单证不符：1 发票上产地一栏标明：E．E．C．，而信用证要求为E．E．C．Countries。
2 产地证上产地一栏标明E．E．C．Countries，与发票产地标明E．E．C．开证行明确表明拒付，并且保留单据听候处理。
收到开证行拒付通知后，议付行拒理力争：信用证对于发票并未要求提供产地证明，况且发票上的产地系与产地证一致。
故议付行认为不能接受拒付，要求开证行立即付款。
案例2 保兑责任的延伸案情I银行开立一张以M为受益人的不可撤销信用证，并且要求通知行A加保。
A银行对信用证加保后通知了M，在信用证到期日两天之前，M将全套单据交A 行议付。
A行发现全套单据有两处不符：其一是提单抬头做成了托运人抬头并空白背书，而信用证的要求是提单做成买方抬头；其二是信用证超支USD10000.00，考虑到信用证即将到期，A行立即将此情况通知M，M要求A行立即电传开证行I 银行要求其授权付款。
开证行在接到A行的电文后与其开证申请人协商，在后者的同意下，I银行授权A行议付提示的单据。
在I银行电告A银行对不符单据付款后，I行国内的政局开始动荡，政变使政府行将倒台，结果使I银行营业中断。
复习指导：信用证英文示例
From: Bank of ××Fuzhou, ChinaTo: Bank of ××London, UKDate:Fab.1,20××We open an Irrevocable Credit No.001 in favour of: ××Company, Limited, London for account of: China ××I/E Corporation, to the extent of: USD50 000(US dollar Fifty Thousand, 5% less is allowed).This Credit is available by beneficiary's drafts, drawn on us, in duplicate, at sight, for 100% of the invoice value, and accompanied by the following documents:--Full set of clean “on Board”,“ freight prepaid” Ocean Bill of lading, made out to order and blank endorsed, marked“notify China National Foreign Trade Transportation Corporation, at the port of destination.”--Invoice in quintuplicate, Contract No.& CreditNo.,20 metric tons(5%less is allowed) of 1 000kilso net each of chemicals, purity 90-99%,USD2.50 per kilo net CIF Shanghai including packing charges.--Weight Memo indicating gross and net weight of each package in quadruplicate.--Certificate of Quality in four copies issued by the manufactures.--Insurance Policies(or Certificate)in duplicate covering Marine ICC(A)for full CIF invoice value plus 10%.--Certificate of Origin: United Kingdom.--Packing List: Packed in seaworthy new steel drums.Shipment from UK port to Fuzhou. Partial shipment is not allowed. Transshipment is allowed, through B/L required. Shipment to be made on or before February 15,20××.This Credit is valid in London on or before February 30, 20××,for negotiation and all drafts drawn hereunder must be marked“drawn under Bank of××Fuzhou China ,Credit No.001 ”.Amount of drafts negotiated under this credit must be endorsed on the back hereof.Disposal of Documents: It is a condition of this credit that the documents should be forwarded to us by two consecutive airmails, the firs mail consisting of all documents except one of each items, if more than one, to be sent by second mail. Special Conditions:We hereby engage with the drawers, endorsers and bona fide holders of bills drawn and presented in accordance with the term of this credit that the bills shall be duly honored on presentation.This credit is subject to ICC Uniform Customs and Practice for Documentary Credits(1993revision).。
国际结算方式和案例分析——信用证
主要操作
开立信用证
信用证的通知
信用证的审核 信用证的修改
单据的审核
第三节 信用证实务
一、信用证的开立
❖ （一）信用证的开立基础：买卖合同 ❖ （二）进口人申请开证
1、填写开证申请书 2、开证申请人提交保证金或抵押品 3、开证申请人向开证行支付开证费用 ❖ （三）开证行开立信用证 1、开证要求 2、审核并签发信用证 3、根据开证申请书的要求选择开证方法
❖ Currency Code and Amount :32B: USD 25,000.00
❖ Available with …By :41A:INDUSTRIAL AND COMMERCIAL BANK OF CHINA
关于WC汇HE票INNZAH,BOYUNCEIGTYOTBIRAATINOCNH. WENZHOU
此时我方联系客户，希望其能遵守传真所言，接受 单据不符点，立即付款。但对方说什么也不同意。 最后，我方只好降低价格15%，对方才勉强同意 付款。
-
L/C + 传真
B
A
发货
交单
BANK A
寄单 拒付
BANK B
问题： 1。A公司为什么会遭到拒付？ 2。这个案例支持了L/C特点中的哪一点？
五、信用证的特点
行索偿； (9)开证行向交单行或偿付行付款； (10)开证行通知申请人赎单； (11)申请人付款赎单； (12)申请人提货。
四、信用证的内容
关于L/C本身 关于汇票 关于运输 关于货物 关于单据 其他
❖ FROM:ICBKCNBJWZU BIC ❖ TO:INDUSTRIAI AND COMMERCIAL BANK OF CHINA
QUANTITY AND AMOUNT ALLOWED. ❖ 3.ALL ALTERATIONS AND AMENDMENTS (IF ANY)
信用证实例(中英文)
SIGHT 即期
:42A:DRAWEE 付款人
BCYPCY2NO10
BANK OF CYPRUS LTD 塞浦路斯的银行名
:43P:PARTIAL SHIPMENTSห้องสมุดไป่ตู้是否允许分批装运
NOT ALLOWED 不可以
:43T:TRANSHIPMENT转运
******
******
TEL:******
FAX:******
TELEX:2451 & 4933 KYPRIA CY
SWIFT:BCYPCY2N
DATE:23 MARCH 2005
APPLICATION FOR THE ISSUANCE OF A LETTER OF CREDIT
SWIFT MT700 SENT TO:MT700转送至
INCLUDING THOSE OF THE REIMBURSING
BANK ARE FOR BEN. A/C. 在塞浦路斯以外银行产生的费用包括支付行的费用由信用证收益人负担，
:48: PERIOD FOR PRESENTATION 单据提交期限
DOCUMENTS MUST BE PRESENTED WITHIN
修改每个单据不符点费用将扣除80美元(最多40)
*IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US AND
REJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPON
CHARGES FOR EACH MESSAGE CONCERNING REJECTION AND/OR ACCEPTANCE
英文信用证案例分析
매입자유신용장분석1)신용장HSBC Trade Services汇丰银行贸易服务The Hong Kong and Shanghai Banking Corporation Limited6th Floor Kyobo Building, 1, 1-Ka, Chong-ro, Chingro-ku, Seoul, KoreaTelephone : 3700-9630/6, Facsimile : 722-6547香港上海汇丰银行有限公司六楼Kyobo，1，1-KA chingro Ku，首尔，韩国电话：3700-9630/6，传真：722-6547EXPORT DEPARTMENT出口部NEW DC ADVICE 新DC建议DA TE 17 DEC 2000日期2000.12.17 SOGANG CORP 西江公司SEOUL KOREA.首尔韩国A6302-812-10635TEL/FAX NO. 7615574电话传真DEAR SIR.DOCUMENTARYCREDIT NO跟单信用证号FOR支付ISSUED BY 发出方DC DUB831315采用直流dub831315发布USD 10,320.00 美元BRITISH BANK OF THE MIDDLE EAST UNITED ARAB EMIRATES英国中东银行阿拉伯联合酋长国WE ADVISE RECEIVED THE A TTACHED DOCUMENTARY CREDIT. PLEASE CHECK THE TERM S AND CONDITIONS OF THIS CREDIT IMMEDIATEL Y AND NOTE THA T WE ARE UNABLE TO MAKE ANY CHANGES WITHOUT THE ISSUING BANK’S AUTHORITY. ACCORDINGLY, SHOUL D ANY OF ITS TERMS/CONDITIONS BE UNACCEPTABLE PLEASE CONTACT THE OPENER DI RECTL Y WITH A VIEW TO OBTAINING A SUITABLE AMENDMENT WITHOUT DELAY TO BE A DVISED TO US. YOU ARE NOT ENTITLED TO REL Y ON ANY COMMUNICATIONS OR ANY DIS CUSSIONS A T ANY TIME WITH US., THE ISSUING BANK OR THE OPENER AS IN ANY W A Y AM ENDING THIS CREDIT, SA VE TO THE EXTENT THAT THE CREDIT HAS BEEN AMENDED IN W RITING UNDER AN ADVICE SIGNED BY OUR AUTHORISED SIGNATORIES. YOUR A TTENTION IS ALSO DRAWN TO ARTICLE 3 AND 4 OF UCP 500.我们建议接受附加的跟单信用证。
最新32个信用证案例英汉对照汇总
32个信用证案例英汉对照案例一：信用证不可撤消性受到约束的案例（答案在73页）(UCP500第4条款和第9条款a分条)Case Number 1 The Case of the Contingent Irrevocability of the CreditUCP500 Article 4 and sub-article 8(a)BackgroundType of Credit: IrrevocableApplication:UCP500Issuing Bank: Bank IAdvising Bank: Bank AAvailability: At sight with the Issuing BankExpiry: At the counters of the Issuing BankCircumstancesIssuing Bank: Bank I issued its irrevocable Credit and advised it to the Beneficiary through Bank A. Advising Bank: Bank A advised the Credit to the BeneficiaryCredit: Among the terms and conditions, the Credit asked for:1. Sight draft on the issuing bank2. Bills of lading issued to order of Bank I for account of the Applicant3. Special Conditions:(a) Payment of drafts drawn hereunder will be made only after the realization ofthe re-export proceeds program.Beneficiary: The Beneficiary shipped the goods and presented the documents required by the Credit to Bank A.Advising Bank:Bank A informed the Beneficiary that in view of the special conditions related to payment and because the Credit expired at the counters of the Issuing Bank, Bank Awould only forward the documents to Bank I for their action.Beneficiary: After determining that Bank A had no obligation to negotiate, relying upon the standing of the Issuing Bank as a premier financial institution, and being comfortable that the Creditwas subject to UCP500, the Beneficiary instructed Bank A to forward the documents toBank I.Issuing Bank: Informed Bank A that while the documents presented under the Credit were compliant, they were not in a position to honor the drawing, as the necessary funds had not beenmade available to them from the “re-export proceeds program”. If and when suchproceeds were made available, they would pay the drawing under their credit. Beneficiary: The Beneficiary never received payment for the goods shipped, even though the documents presented under the Credit complied fully with the terms and conditions of theCredit. Bank I stated that while their Credit was irrevocable, it contained special conditionsstating that irrevocability was subject to receipt of the necessary funds from the “re-exportproceeds program”. Since such proceeds were not received, Bank I had no oblig ation tohonor the drawing. Bank I suggested that the Beneficiary try to recover directly from theApplicant.Queries: Please review, analyze the queries, give your opinion and be prepared to answer each query(1) Would your Bank have issued or confirmed such an Irrevocable Credit?(2) If your bank advised such a Credit to the Beneficiary, would it have warned the Beneficiaryabout its special conditions?(3) Is it correct for Bank I to have issued this Credit subject to UCP500?(参考教材第3/24 -5页回答上述问题)供参考用翻译1. 背景：信用证种类：不可撤消应用规则：UCP500开证行：I行通知行：A行结算方式：在开证行即期付款到期地点：在开证行柜台2. 案情：开证行：开证行开立不可撤消信用证并由通知行通知受益人。
国际结算案例(内部资料)
国际结算案例（内部资料）第一步：（已知条件）华信公司与加拿大JBS公司经过几个回合的交易磋商，就各项交易条件达成共识，概括如下：货号品名规格成交数量单价HX111535-Piece Dinnerware and Tea Set542 SETS US$23.50/SETHX201220-Piece Dinnerware800 SETS US$20.40/SETHX440547-Piece Dinnerware443 SETS US$23.20/SETHX451095-Piece Dinnerware254 SETS US$30.10/SET成交价格条件：CIFC5% TORONTO包装条件：纸箱包装。
交货／装运条件：货物用集装箱自中国经海运至加拿大多伦多港，装运期为1998年4月。
保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海运货物水渍险、碰损破碎险和战争险。
付款条件：不可撤销即期信用证付款。
第二步：根据前交易条件，制定出合同（已知条件）陶瓷餐茶具SALES CONFIRMATIONS/C NO.:SHHX98027DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD.THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION, 676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET,TORONTO,CANADAPACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING &DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 V ALIDFOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE V ALUE AS PER THE RELEV ANTOCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERHUAXIN TRADING CO.,LTDMANAGER赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment, failing which the seller reserves the right to rescind without further notice, or to regard as still valid whole or a part of this contract not fulfilled by the buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality, claim should be filled by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premiumis to borne by the Buyer.4. The Seller shall not be held liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the seller shall notify the Buyer as soon as possible and furnish the Buyer within 15days by registered airmail with a certificates issued by the china Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this S/C, shall be settled through negotiation .In case no settlement can be reached through negotiation, the case shall then be submitted to the China international Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules. The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this S/C immediately after receipt of the same. Objection, if any, should be raised by the Buyer within 3 working days. Otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special condition:(These shall prevail over all printed terms in case of any conflict.)第三步：根据前两步已知条件，开证银行开出信用证。
国际结算案例
托收案例：某地B公司与国外马斯亚国际贸易有限公司成交了一笔业务。
在交易会上口头商谈时曾提过按凭单即期付款的信用证结算，签订合同时在合同支付条款规定：“Payment by draft drawn on buyer payable at sight ".另外，合同中关于装运货物的品质条款规定：“Quality certificate by C。
I。
B.at loading port to be taken as final”。
B公司按合同规定于交货期前按时备妥货物，准备装运，但始终未见买方开来信用证。
于是，于6月20日向买方去电催证。
但买方复电称，根据双方贸易合同规定并非信用证结算货款，是以即期付款交单方式办理托收。
B公司有关结算人员即查询该笔业务经办人员,经业务人员回忆在商谈时确定提过货款按即期付款的信用证方式结算，并未接受托收方式。
B公司有关人员又核对合同上关于支付条款的规定,认为该条款是凭买方为付款人的即期汇票付款，虽然并未接受托收方式，但从该条款中也未明确以信用证方式结算.双方几经交涉、洽商，但由于买方的外汇正在申请中，尚未正式获批，所以无法在装运期前开立信用证.B公司根据合同条款并考虑装运期，最后接受买方的意见，以见票45天付款交单（D/P 45 days after sight）办理托收,但由原即期付款改为远期付款，卖方要求并经同意由买方负担45天的远期利息。
B公司按期装运货物后,于7月25日按以见票45天付款交单办理托收手续，并在托收指示书上规定45天利息与货款一起收取。
9月20日B公司接到托收行通知,该笔托收票款业已收到,但据代收行称，付款人拒付利息,银行只收回货款部分.B公司经研究认为买方马斯亚国际贸易有限公司资信太差，本应按即期信用证结算,而在交货时却推翻诺言，要改以远期托收结算。
虽然其利息可以由买方负担，但待付款时又再次推翻诺言，拒付利息。
B公司随即于9月25日发电向买方追究,而买方于9月29日回电如下：“你25日电悉。
国际结算实验-信用证实验参考答案
国际结算实验-信用证实验参考答案实验4. 信用证结算业务4.2.1实验目标1、开证申请书填写完整、准确性的审核。
2、根据开证申请书正确缮制信用证。
3、掌握信用证的审证要求。
4、信用证通知、保兑的处理。
5、信用证修改的处理流程。
6、信用证中议付、寄单索偿的处理。
7、跟单信用证处理流程。
8、掌握UCP500对信用证业务处理中的规定。
4.2.2 实验要求1、开证行审核开证申请书。
2、开证行缮制全电证、简电证、SWIFT 格式下信用证。
3、通知行审核信用证、通知信用证。
4、开证行、通知行处理信用证的修改。
5、出口地银行议付、付款的处理。
6、寄单行寄单索偿的处理。
7、开证行通知进口商单到付款的处理。
4.2.3 实验素材一、开证申请书2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。
APPLICATION FOR IRREVOCABLEDOCUMENTARY CREDIT致：中国银行广东省分行TO: BANK OF CHINA, GUANGDONG BRANCH日期：DATE: MAY 10, 2003兹请贵行以□信开X 电开按下述项目开立不可撤销信用证Please issue by airmail/cable an irrevocable letter of credit as follows 有效期Expiry Date: July 30, 2003在受益人所在国In the beneficiary’s countryLC NO.230BS-453222申请人APPLICANT(Name & Address)CHINA IMP. & EXP. CORP. GUANGDONG INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINA TEL:89676777 受益人Beneficiary(Name & Address)PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION) 金额Amount(in figures and words) USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票天，贵行按 % 的发票金额支用，随附下列单据。
国际结算基本方式--信用证解析
（二）L/C的开立形式 1、信开本（To open by Airmail） 2、电开本（To open by Cable）
（1）简电本（Brief Cable）
➢简电本不是有效的L/C文件， 不能作为交单议付的依据。
• 案例分析：某公司出口一批冷冻鱼，7月16日接到通知行转来 的一张信用证简电通知。简电通知中表明了L/C号码、商品的 品名、数量和价格等项目，并说明“详情后告”。我公司收到 简电通知后急于出口，于7月20日按简电通知中规定的数量装 运出口。在货物装运后制作单据时，收到了通知行转来的一张 L/C证实书，证实书中规定的数量与简电通知中的数量不符。 问：我方应按信用证证实书的规定还是按简电通知书的规定制 作单据？
（2）L/C的装运期
• 一般应明确规定装运期；若只有有效期而无装运期， 可理解为二者为同一天，即“双到期”。
（3）L/C的交单期
• 根据《UCP600》的规定：银行拒绝接受迟于运输 单据21天提交的单据，但无论如何交单期不得晚于 L/C的有效期。
• 案例：国外开来不可撤销L/C，证中规定最迟装运期 为2001年12月31日，议付有效期为2002年1月15日。 我方按证中规定的装运期完成装运，并取得签发日 为12月10日的提单，当我方备齐议付单据于1月4日 向银行议付时，遭银行拒付。问：银行拒付是否有 道理？为什么？
保证取得代表货物的单据 保证按时、按质、按量收到货物 可以取得资金融通
3、对银行的作用
案例分析
我某出口公司按CIF条件，凭不可撤销L/C 向某外商出售货物一批。该商按合同规定 开来的L/C经我方审核无误，我出口公司在 L/C规定的装运期内将货物装上海轮，并在 装运前向保险公司办理了货运保险，但装 船完毕后不久，海轮起火爆炸沉没，该批 货物全部灭失，外商闻讯后来电表示拒绝 付款。
浙江财经国际结算双语案例分析
Case Number 1 The Case of the Contingent Irrevocability of the CreditUCP500 Article 4 and sub-article 8(a)BackgroundType of Credit: IrrevocableApplication:UCP500Issuing Bank: Bank IAdvising Bank: Bank AAvailability: At sight with the Issuing BankExpiry: At the counters of the Issuing BankCircumstancesIssuing Bank:Bank I issued its irrevocable Credit and advised it to the Beneficiary through Bank A.Advising Bank: Bank A advised the Credit to the BeneficiaryCredit: Among the terms and conditions, the Credit asked for:1. Sight draft on the issuing bank2. Bills of lading issued to order of Bank I for account of the Applicant3. Special Conditions:(a) Payment of drafts drawn hereunder will be made only after therealization of the re-export proceeds program.Beneficiary: The Beneficiary shipped the goods and presented the documents required by the Credit to Bank A.Advising Bank: Bank A informed the Beneficiary that in view of the special conditions related to payment and because the Credit expired at the counters of theIssuing Bank, Bank A would only forward the documents to Bank I for theiraction.Beneficiary: After determining that Bank A had no obligation to negotiate, relying upon the standing of the Issuing Bank as a premier financial institution, and beingcomfortable that the Credit was subject to UCP500, the Beneficiaryinstructed Bank A to forward the documents to Bank I.Issuing Bank: Informed Bank A that while the documents presented under the Credit were compliant, they were not in a position to honor the drawing, as thenecessary funds had not been made available to them from the “re-exportproceeds program”. If and when such proceeds were made available, theywould pay the drawing under their credit.Beneficiary: The Beneficiary never received payment for the goods shipped, even though the documents presented under the Credit complied fully with the terms andconditions of the Credit. Bank I stated that while their Credit was irrevocable,it contained special conditions stating that irrevocability was subject toreceipt of the necessary funds from the “re-export proceeds program”. Sincesuch proceeds were not received, Bank I had no obligation to honor thedrawing. Bank I suggested that the Beneficiary try to recover directly fromthe Applicant.Queries:Please review, analyze the queries, give your opinion and be prepared to answer each query(1) Would your Bank have issued or confirmed such an Irrevocable Credit?(2) If your bank advised such a Credit to the Beneficiary, would it have warned theBeneficiary about its special conditions?Is it correct for Bank I to have issued this Credit subject to UCP500?Case Number 2 The Case of Payment Against Copies of the Transport Documents UCP500 Article 14BackgroundType of Credit: Irrevocable NegotiableApplication: UCP500Issuing Bank: Bank IAdvising Bank: Bank ANegotiating Bank: Freely NegotiableAvailability: at sightExpiry: At the counters of Negotiating BankCircumstancesIssuing Bank: Bank I issued its irrevocable freely negotiable Credit in favor of the Beneficiary and advised it through Bank A.Advising Bank: Bank A advised the Credit to the BeneficiaryBeneficiary: Upon shipment, the Beneficiary presented the documents to Bank A for negotiation, informing Bank A that the full set of the original bills of lading,endorsed in blank, had been forwarded directly to the Applicant due to theshort transit time and normal delays of document processing. TheBeneficiary requested Bank A to telex Bank I for authority to pay despite thefact that copies of the bills of lading were presented and not the originals asrequired by the Credit.Negotiating Bank: Bank A, after examining the documents and determining that the only discrepancy was that copies instead of the originals of the bills of ladingwere presented, telexed Bank I for permission to negotiate despite thenoted discrepancy.Issuing Bank: Upon receipt of the telex from Bank A, Bank I notified the Applicant of the presentation of the documents to Bank A by the Beneficiary and therequest to pay against copies of the bills of lading instead of the originalsas required by the Credit. The Applicant authorized the payment againstthe documents presented. Bank I telexed Bank A accordingly. Negotiating Bank: Bank A, after receipt of such payment authorization, paid the Beneficiary and forwarded the documents to Bank I requestingreimbursement.Issuing Bank: Two days after authorizing payment, Bank I received the documents from Bank A and determined that all other terms and conditions of the Credit,except for the requirement for presentation of the original bills of lading,were complied with. Accordingly, Bank I credited the account of Bank Aand debited the account of the Applicant.Issuing Bank: The day after the debit to their account, and lacking receipt of the full set oforiginal bills of lading, the Applicant requested Bank I to issue a“steamship indemnity” to enable him to obtain the merchandise from thecarrier, as the goods had already arrived. Bank I, acknowledging thatpayment had already been made to Bank A and that the Applicant’saccount had been charged in reimbursement, issued the “steamshipindemnity” as requested by the Applicant.Issuing Bank: One week after payment under the Credit and subsequent issuance of the “steamship indemnity” and rel ease of the goods by the carrier to theApplicant, Bank I received a “Collection Instruction Letter” from RemittingBank X on behalf of a Principal/Shipper (a party other than the Beneficiaryof the Credit), enclosing a sight draft, a commercial invoice and theoriginal bills of lading that were to have been presented under theDocumentary Credit. Bank I tried communicate with the Drawee (the samecompany as the Applicant for the Credit) but was unable to make contactsince the company had gone out of business and the principals could notbe found. Bank I informed Remitting Bank X of their inability to contact theDrawee for collection of the item and requested instructions as to thedisposition of the documents.Remitting Bank: Remitting Bank X notified its client of Bank I’s message and requested instructions.Principal: The Drawer of the Draft for collection informed Remitting Bank X that they determined that Bank A had issued a “steamship indemnity” in favor of thecarrier, enabling the importer to take title to the goods, despite their inability toproduce the original bills of lading. Since the Drawer of the collection Draftwas the holder of the full set of original bills of lading, the Drawer claimed thattitle to the goods was with them and Bank A had no authority to dispose oftheir property without its corresponding payment. Accordingly, the Drawer, inabsence of immediate payment of the collection by Bank A, would be makinga formal demand on the carrier for payment of the value of the goods releasedagainst the steamship indemnity, plus related expenses.Remitting Bank: Remitting Bank X informed Bank A accordingly.Issuing/Collecting Bank: Bank I realized that it had been duped by the Applicant anddecided that since it had already paid for the merchandise onbehalf of the Applicant, they were not obligated to pay for thesame goods twice, especially in view of the potential fraud thatwas committed to induce the banks to enter into such atransaction. Bank I informed Remitting Bank X of its position. Queries:Please review, analyze the queries, give your opinion and be prepared to answer each query.What is (are) your opinion(s) and the reason(s) for it (them)? For example, what kind of fraud is it ？How many payments for goods have they defrauded the Issuing Bank of ?。
《国际结算：理论·实务·案例(双语教材)》chapter 7 part2
买卖双方签订即期销售合约，但买方申请开出一份远期付款的承兑信用证
项目
假远期信用证
即期信用证
相同点 不同点
对卖方即期支付票面金额
开出远期汇票；
须办理提示要求承兑和贴现的 手续；
贴现后，支付给卖方的款项为 票面金额=净款+买方支付的贴现 利息；
In case amendment(s) have been issued under the L/C, a beneficiary’s certificate is to be presented mentioning this L/C number, listing the amendment(s) received and confirming acceptance or rejection of the amendment(s) in a manner not inconsistent with any previous notification given by the beneficiary before.
5. Deferred Payment L/C 延期付款信用证
Deferred payment L/C is the kind of credit that issuing bank or nominated bank payment several days after receiving a complying presentation of documents.
Undertaking Clause
We (Issuing Bank) hereby issue the Irrevocable Documentary Credit in your favour. It is subject to the Uniform Customs and Practice for Documentary Credit (2006 Revision International Chamber of Commerce Publication No.600) and engages us in accordance with the terms thereof, and especially in accordance with the terms of Article 7a thereof.
国际结算信用证案例分析-英文
国际结算信用证案例分析-英文宁波大学答题纸（20 14 —20 15 学年第二学期）课号：012A06R01 课程名称：国际结算改卷教师：贺翔学号：126150121 姓名：卓婷婷得分：The Case of L/C1. Case:A foreign importing company signed a contrast with Chinese exporting company to purchase 500 tons of chemical fertilizer. The contrast requested that the letter of credit should be issued by Jan 30st 1994, and the goods should be shipped before Feb 5th.In Jan 20th, the buyer sent a credit, and its expiry date is Feb 10th. Due to some difficulties of shipping in time for the seller, so it asked the buyer to put the shipping date off to Feb 17th and the valid time of credit lasts to Feb 20, finally the seller agreed. Neither of them confirmed opening bank.Eventually, after getting goods loaded, the seller applied opening bank for negotiation to pay. Unfortunately it was refused.2. Solution and Personal thought:Although L/C is supposed to be written according to business contrast, it becomes legally independent after issuing. And opening bank only accepts clause restraint of initial credit but not business contrast.In this case, the buyer and the seller achieved an agreement of credit modification without confirming the bank or getting its permission. So the bank has the right to refuse the payment. As for the seller, to make things right, it can ask the buyer to confirm the bank to modify the extension of L/C. Or it can directly ask thebuyer to perform the payment based on revised contrast.As we know, there exists a triangle relationship between applicant, beneficiary and opening bank. L/C. Three parties should be clear with their own rights and obligations, and be aware of what the role each is playing in international payment.It’s obvious that modification and extension of L/C can be risky. When making any of them, both the seller and the buyer should be cautious. Even their business contrast is revised, the independent L/C should also be modified.。
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宁波大学答题纸
（20 14 —20 15 学年第二学期）
课号：012A06R01 课程名称：国际结算改卷教师：贺翔
学号：126150121 姓名：卓婷婷得分：
The Case of L/C
1. Case:
A foreign importing company signed a contrast with Chinese exporting company to purchase 500 tons of chemical fertilizer. The contrast requested that the letter of credit should be issued by Jan 30st 1994, and the goods should be shipped before Feb 5th.
In Jan 20th, the buyer sent a credit, and its expiry date is Feb 10th. Due to some difficulties of shipping in time for the seller, so it asked the buyer to put the shipping date off to Feb 17th and the valid time of credit lasts to Feb 20, finally the seller agreed. Neither of them confirmed opening bank.
Eventually, after getting goods loaded, the seller applied opening bank for negotiation to pay. Unfortunately it was refused.
2. Solution and Personal thought:
Although L/C is supposed to be written according to business contrast, it becomes legally independent after issuing. And opening bank only accepts clause restraint of initial credit but not business contrast.
In this case, the buyer and the seller achieved an agreement of credit modification without confirming the bank or getting its permission. So the bank has the right to refuse the payment. As for the seller, to make things right, it can ask the buyer to confirm the bank to modify the extension of L/C. Or it can directly ask the buyer to perform the payment based on revised contrast.
As we know, there exists a triangle relationship between applicant, beneficiary and opening bank. L/C. Three parties should be clear with their own rights and obligations, and be aware of what the role each is playing in international payment.
It’s obvious that modification and extension of L/C can be risky. When making any of them, both the seller and the buyer should be cautious. Even their business contrast is revised, the independent L/C should also be modified.。