国际结算第六章 托收.ppt

Chapter 6 Collection,本章内容,Whats collection. 何谓托收 Parties in collection. 托收中的当事人 Classification of collection 托收的种类 Documentary Collection Practice 跟单托收实务 5. Documents & Bills under collection 托收项下的单据和票据 6. The risks & advantages of collection 托收的优缺点 7. Financing under a collection 托收项下的融资 8. The Introduction of URC522 托收统一规则国际商会第522号出版物介绍,6.1* Definition,After the exporter has shipped the goods (or rendered services) to his customers abroad, he draws a bill of exchange on the latter with or without shipping documents attached thereto and then gives the draft to his bank together with his appropriate collection instructions. 在出口商对其国外客户装运货物或者提供服务之后，他开出以后者为付款人的汇票，汇票可以附带也可以不附带货运单据，然后将汇票连同他恰当的托收指示交给他的往来银行(代为收款),6.2* Parties in collection,Drawer or principal. The principal is generally the customer of a bank who prepares documentation (collection documents) and submits(remits) them to his bank(remitting bank) with a collection order for payment from the buyer(drawee). Drawee it is the buyer or the importer to whom the collection items are to be presented for acceptance or payment.,6.2* Parties in collection,Remitting bank It is the bank to which the drawer entrusts the collection items. It receives documentation from the seller for forwarding to the buyers bank along with instuctions for payment. Collecting bank it is the bank entrusted by the remitting bank to present the collection items to the drawee.,6.3* Classification of collection,Clean Collection Documentary collection Document against payment (D/P) D/P at sight D/P after sight Document against acceptance (D/A),6.3* Classification of collection,托 收,光票 托收,跟单 托收,付款交单 D/P,承兑交单 D/A,即期付款交单,远期付款交单,Clean collection,Definition Clean collections are collections on financial instruments without being accompanied by commercial documents ,such as invoice,bill of lading,insurance policy,etc.,Features of Clean collection,Only the draft and,if necessary,an instruction letter are sent out for collection. The exporter is,in fact,shipping on open-account terms. It may represent an underlying trade transaction or a purely financial transaction involving no movement of merchandise and,therefore,no documents.,Documentary collections,Documentary collections may be described as collections on financial instruments being accompanied by commercial documents or on commercial documents without being accompanied by financial instruments. 金融单据指汇票、本票、支票或者其他用来获得现金付款的类似凭证。 商业单据指发票、运输单据、所有权单据或者其他类似的单据。,6.3.1* Classification of Collection,D/P at sight 即期付款交单 Upon first presentation the buyers shall pay against documentary draft drawn by the sellers at sight .The shipping documents are to be delivered against payment only. 在第一次提示时买方必须对卖方提交的跟单汇票见票付款，货运单据只有在付款后才可以被交给买方。,D/P after sight 远期付款交单 The Buyers shall duly accept the documentary draft drawn by the Sellers at xx days sight upon first presentation and make payment on its maturity.The shipping documents are to be delivered against payment only. 买方在第一次见票时对买方提供的XX天后到期的远期汇票承兑并在到期日付款。货运单据只有在付款后才可以被交给买方。,6.3.1* Classification of Collection,6.3.3* Classification of collection,D/A 承兑交单 The buyer shall duly accept the documentary draft drawn by the sellers at xx days sight upon first presentation and make payment on its maturity.the shipping documents are to be delivered against acceptance。 买方在第一次见票时对买方提供的XX天后到期的远期汇票承兑并在到期日付款。货运单据在买方承兑后即可以被交给买方。,6.4. Documentary Collection Practice,Features of documentary collection procedure Procedures,6.4.1 Features of documentary collection procedure,The documentary collection procedure involves the step-by-step exchange of documents giving title to goods for either cash or contracted promise to pay at a later time. The collection procedure is chronological:The banks in a documentary collection transaction do not act until the preceding steps have been completed.,Workflow of D/P at sight,1）contract,2）delivery,3）draft,4）collecting,5）presentation,6）Payment,8）,9）,Principal,Drawee,Remitting bank,Collecting bank,7）Hand out Doc.,6.4.2 Procedures,Workflow of D/P after sight,1）Contract,2）Delivery,3）Draft,4）Collecting,5）Presentation,6）Acceptance,9）,10）,Principal,Drawee,Remitting bank,Collecting bank,8）Hand out Doc.,7）Payment,Workflow of D/A,1）Contract,2）Delivery,3）Draft,4）Collecting,5）Presentation,6） Acceptance,9）,10）,Principal,Drawee,Remitting bank,Collecting bank,8） Payment,7） Hand out Doc.,6.5 托收项下的 单据和票据,托收项下的汇票 收款人可以是银行也可以不是银行 在即期付款交单中并不一定需要汇票 托收中的运输单据 运输单据是物权凭证的情况下 运输单据不是物权凭证的情况下 托收中的商业单据 主要依据合同约定，表明卖方完成交货。不同的合同要求不同,6.6* The risks & advantages of collection,To the exporter Risks (1) (2) (3) Advantages (1) (2) (3) (4) (5) To the importer Risks (1) (2) (3) Advantages (1) (2) (3) (4),6.6.1* To the exporter,Risks : 进口商信誉欠佳，受到货后会找借口拒收，迫使对方降价。 进口国政治经济情况变化亦有可能带来风险。 外汇风险。 Advantage 可以获得银行融资 货物的所有权由代收行控制，某种程度保护了货物 声誉良好的代收行，会敦促进口人尽快付款，否则进口人会习惯延迟付款。 在付款交单的情况下，较为可靠。 结算费用较少,6.6.2* To the importer,Risks : 由可能不得不在货物抵达前付款，无机会检验货物。货物是否对板很大程度取决于进口商信誉。 进口商在承兑交单的情况下，会承担两种不同的法律责任。 在某些国家，对汇票作成拒绝证书被认为是一种破产行为，有时会带来不可想象的后果。 Advantage 往往对出口商有利。 采用远期汇票可以获得商业信用。 开证方便，而且费用比信用证少。 可以获得银行融资。,6.7 Financing under Collection,银行对出口商的资金融通 出口押汇 Collection bill purchased Advance against Collection 为出口商承兑信用额度 银行/出口商对进口商的融资 进口押汇 Trust receipt (T/R),6.7.1 银行对出口商的资金融通,出口押汇Loan Secured by Documentary 托收行以物权运输单据及汇票为质押品给出口商提供信贷的方式。 Collection bill purchased（净额押汇） Advance against Collection （部分押汇） 为出口商承兑信用额度 Line of acceptance Credit for Exporter,6.7.2 银行/出口商对进口商的资金融通