背对背信用证详解.ppt

背对背信用证详解,天津分行单证中心 2011.6,背对背信用证,背对背信用证是指境内公司向境内分行申请开出以境外公司为受益人的信用证（下称“母证”），境外分行以母证作为保证，为境外公司开出背对背信用证（下称“子证”）并提供其所需进出口押汇的业务背对背信用证的优势,1.境外公司可借助境内公司的授信支持其进口业务 2.通过境内外付款期限的调整，拉长实际付款期限 3.通过转移定价的方式，将更多利润留存境外 4.由境内融资转变为境外融资我行受理背对背信用证的原则,1.母子证的申请人原则上应为关联公司. 2.境内公司的对外采购可通过其境外公司进行，贸易背景真实，境内公司和境外公司之间、以及境外公司与国外供应商之间的贸易存在一一对应关系 3.境内公司实力较强,在我行有授信额度或存入全额保证金质押 4.子证申请人应为母证的受益人,应在离岸部有授信额度.,背对背信用证的分类,1.行内背对背：母证开证行为天津分行通知行为总行离岸部，由离岸部开立子证 2.行外背对背：母证开证行为其他银行.母证的开证行应首选中农工建等国有银行，如开证行是全国性股份制银行或上市银行，融资报价会有区别原则上不接受商业银行作为母证开证行。

背对背信用证与普通信用证的区别,1.一个证变为了两个证同一批货物同一套提单 2.母子证条款需衔接 3.增加了母子证间的换单环节 4.子证到单后处理的时效性要比普通信用证更强背对背信用证图解,,境内公司,天津分行,境外公司,境外供货商,,1.申请开证,2.开立母证,3.申请开证,6.交单,7.付款,9.换单,,10.付款/承兑,,,,国外银行,,4.开立子证,,5.信用证通知,,,出口,出口,,,,6.提交单据,离岸部,背对背信用证的操作流程,一.签订合同:境外公司与国外供应商之间,境内公司与境外公司之间分别签定合同,合同条款应衔接.,背对背信用证的操作流程,二：制作开证申请书母证申请书的制作原则: 母证条款尽量简化 除发票外母证应尽量避免要求母证受益人直接出具单据 母子证的运输单据原则上应一致. 母证的指定行应为离岸部,失效地为受益人银行柜台.,背对背信用证的操作流程,子证申请书的制作原则: 1)子证可对母证的下列项目做出改动:减少单价及总金额; 缩短效期,装船期,交单期; 更改付款期限; 提高保险比例. 2)除发票,汇票外母子证规定的单据的种类份数一致,不能减少母证要求的单据 3)原则上应为指定开证行付款承兑在开证行柜台失效.,背对背信用证的操作流程,三: 开证条款预审:我行离岸部将对客户的首笔开证业务进行预审,母子证条款一经确定后原则上后续的开证业务都应按该条款办理.,母子证条款比较,31D: Date and Place of Expiry110620IN NEGOTIATING BANK COUNTER 50: ApplicantTIANJIN ABC CO.,LTD59: Beneficiary - Name & AddressHONG KONG DE TRADING CO.LIMITED 32B: Currency Code, Amount USD 9065000,00 41D: Available With.By. - Name&Addr CHINA MERCHANTS BANK(OFF-SHORE BANKING DEPARTMENT)BY NEGOTIATION 42C: Drafts at.90 DAYS FROM B/L DATE 42A: Drawee - FI BIC BKSHCNBJ022BANK OF HEBEI(TIANJIN BRANCH),31D/Date and Place of Expiry110531SINGAPORE50 /ApplicantHONG KONG DE TRADING CO. LIMITED59 /BeneficiaryWILMAR TRADING PTE LTD 32B/Currency Code, AmountUSD8946000, 41D/Available With . By .ANY BANK BY NEGOTIATION42C/Drafts at.SIGHT FOR 100PCT OF INVOICE VALUE QUOTING DATE AND NO. OF THIS CREDIT42A/DraweeCMBCCNBS008CHINA MERCHANTS BANK SHENZHEN (OFF-SHORE BANKING DEPARTMENT),母子证条款比较,43P: Partial ShipmentsALLOWED 43T: TranshipmentNOT ALLOWED 44E: Port of Loading/Airport of Dep. ANY MALAYSIAN/INDONESIAN PORT44F: Port of Dischrge/Airport of Dest RIZHAO CHINA 44C: Latest Date of Shipment110430 45A: Descriptn of Goods &/or Services COMM:RBD PALM OLEIN,IN BULKQUANTITY:7000 METRIC TONSPRICE:USD1295 PER MTPRICE TERM:CFR RIZHAO,CHINA TOTAL AMOUNT:USD9,065,000.00,43P/Partial ShipmentsALLOWED43T/TransshipmentNOT ALLOWED44E/Port of Loading/Airport of DepartureANY MALAYSIAN/INDONESIAN PORT44F/Port of Discharge/Airport of DestinationRIZHAO, CHINA44C/Latest Date of Shipment11043045A/Description of Goods and/or ServicesCOMM: RBD PALM OLEIN, IN BULK QUANTITY: 7000 METRIC TONS PRICE: USD1278.00 PER MTCFR RIZHAO, CHINA,母子证条款比较,46A: Documents Required +SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING THIS L/C NO. AND CONTRACT NO.201111. +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADEOUT TO ORDER AND BLANK ENDORSED, MARKED 'FREIGHTPREPAID' NOTIFYING THE APPLICANT.,+SIGNED COMMERCIAL INVOICE IN3ORIGINAL(S) AND 3 COPY(IES) INDICATING THIS CREDIT NO. AND CONTRACT NO. +FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING AND 3 COPIES MARKED ''FREIGHT PREPAID'' MADE OUT TO ORDER AND BLANK ENDORSED, NOTIFYING TIANJIN JULONG TRADE CO.,LTD +CERTIFICATE OF QUANTITY IN 3 ORIGINAL(S) AND 3 COPY(IES) ISSUED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY +CERTIFICATE OF QUALITY IN 3 ORIGINAL(S) AND 3 COPY(IES) ISSUED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY,母子证条款比较,+BOTH QUANTITY AND AMOUNT 2PCT MORE OR LESS ARE ALLOWED. +CHARTER PARTY/TANKER B/L TO BE ACCEPTABLE. +THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT TO BE ACCEPTABLE.,+ON BOTH QUANTITY AND CREDIT AMOUNT, 2PCT MORE OR LESS ARE ALLOWED.+TANKER/CHARTER PARTY B/L ISACCEPTABLE. +THIRD PARTY DOCUMENTS EXCEPTINVOICE AND DRAFT ARE ACCEPTABLE. +T/T REIMBURSEMENT IS NOT ALLOWED. +ALL DOCUMENTS EXCEPT INVOICE AND DRAFT, MUST NOT SHOW ANY L/C NO., CONTRACT NO., BANK'S CHOP, L/C ISSUING BANK'S INFORMATION, UNITPRICE, PRICE TERMS, VALUE OF GOODS, TOTAL AMOUNT, INVOICE VALUE,INVOICE NO., NAME OF APPLICANT AND ANY REFERENCE TO THE CREDIT, UNLESS OTHERWISE STIPULATED IN THE L/C.,母子证条款比较,+COPY OF ALL DOCUMENTS ACCEPTABLE.48: Period for PresentationDOCUMENTS MUST BE PRESENTEDWITHIN 41 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THIS CREDIT,+THE ISSUING BANK SHALL BE ENTITLED TO REQUIRE THE NOMINATED BANK TOSEND COPIES OF ALL THE DOCUMENTS PRESENTED UNDER THE CREDIT AND WHICH THE NOMINATED BANK HAS DETERMINED TO BE ACOMPLYING PRESENTATION. WERE THE DOCUMENTSTHUS DETERMINED TO BE COMPLYINGLOST IN TRANSIT AFTER BEING SENT BYTHE NOMINATED BANK, THE ISSUING BANK SHOULD BE ENTITLED TO EXAMINETHE COPIES OF THE DOCUMENTS TO DETERMINE IF THEY COMPLY WITH THETERMS OF THE CREDIT AND TOREFUSE REIMBURSEMENT TO THE NOMINATED BANK SHOULD THE ISSUINGBANK DETERMINE THAT THE DOCUMENTS DO NOT COMPLY WITH THE TERMS OF THE CREDIT 48 /Period for PresentationWITHIN 21 DAYS AFTERSHIPMENT DATE BUT ANYWAY WITHIN THE VALIDITY OF THE CREDIT,。