保函实务知识讲解ppt课件

,保函实务讲座,CASE1.直开保函（三方保函）CASE2.转开保函（四方保函）我行委托境外代理行开立保函CASE3.转开保函（四方保函）境外代理行委托我行开立保函,Title：外汇保函实务工程保函案例,Structure：MainpointsCasecontextDiscussion,CASE1.直开保函（三方保函）,一、保函文本审查,二、保函开立,三、保函索赔,Mainpoints,四、保函注销,CASE1.直开保函（三方保函）,Casecontext：,申请人需提交的申请资料：保函开立申请书P与B签定电讯工程合同履约保函文本我行与P签订的开立保函协议,投标人P中标后，与招标人B签定一项电讯工程合同，根据合同的约定，P需向B提供一份履约保函。应P的申请下，我行向B开立一份履约保函，担保P诚信及时的完成合同约定的电讯工程。,一、保函文本审查三方保函（直开保函）的结构(DirectGuarantee）,通知行,向B直接开立保函,签订电讯工程合同,选择通知行发送,ICBC(担保人),投标人P(申请人),招标人B(受益人),向B直接通知保函,保函开立申请,通知保函开立,一、保函文本审查,保函文本的条款由两部分内容组成：一、保函所应具备的八大基本要素部分二、保函附加条款部分,一、保函文本审查保函所应具备的八大基本要素,保函的受益人名称及其地址；保函的申请人名称及其地址；保函担保人的名称及其详细地址；保函的种类及其担保的目的；保函贸易背景；保函的担保金额及所使用的币种；保函的担保期限；保函的赔付条件，即保函的付款承诺。,TO：B（NAMEANDADDRESS)PERFORMANCEGUARANTEEREFDEARSIRS,WHEREASB（NAMEANDADDRESS)HASENTEREDINTOACONTRACTWITHP（NAMEANDADDRESS)FOR100KFWP820WITHACCESSORIES,ANDWHEREASPISREQUIREDUNDERTHECONTRACTTOPROCUREAPERFORMANCEGUARANTEEISSUEDBYANACCEPTABLEBANKINFAVOUROFBINSUPPORTOFTHEDUEANDPROPERPERFORMANCEOFTHEOBLIGATIONSUNDERTAKERBYPINRESPECTOFTHEABOVE-MENTIONEDCONTRACT.THEREFORE,INCONSIDERATIONOFTHEABOVE,WE,ICBCADDRESS,HEREBYIRREVOCABLYANDUNCONDITIONALLYGUARANTEEANDUNDERTAKETOPAYTOBASUMNOTEXCEEDINGUSDXXXORANYLESSERSUMSPECIFIEDBY,保函所应具备的八大基本要素Example,一、保函文本审查保函所应具备的八大基本要素:,保函贸易背景,审查要点贸易背景是保函开立的依据不能开立无贸易背景的保函保证申请人与受益人双方的正当权益能得到保障。保函中的有关条件应与基础合同中的有关内容和规定相吻合。,一、保函文本审查保函所应具备的八大基本要素:,保函的担保金额,应为确定的固定的数值WeherebyundertaketopayyouasumorsumsnotexceedingThemaximumamountofourundertaking(ofthisguarantee)is不能描述为：weagreetoholdyouharmlessfromanylosses,damages,costs,feesandexpensesyoumayormayhavesustainedarisingfromtheimproperorunduefulfillmentofthecontractualobligationsbytheapplicant,orfromthecountlitigationorarbitrationthereabout(我方同意赔付由于申请人未能圆满地完成其合同义务而给你方所造成的，或为此而发生诉讼或仲裁所引起的一切损失、损害、费用和开支。),一、保函文本审查保函所应具备的八大基本要素:,保函的担保期限审查,ThisPerformanceBankGuaranteeshallcomeintoforceonthedatehereofandshallbevaliduptoMar31,2009andwithaclaimperiodof90(ninety)days审查要点：效期是主张权力的期限保函不应该没有期限限制不得开立效期敞口保函实务中保函效期的两种表示方法实务中失效事件保函保函所适用法律的相关规定总行担保业务管理办法的相关规定,一、保函文本审查保函所应具备的八大基本要素:,保函的付款承诺的审查,Attn:避免开立从属性保函从属性保函付款承诺3ExampleEX1.intheeventofPdefaultinginperformanceofitsobligationsundertheabove-mentionedcontractwewillpayyoutheamountofyourlossuptoamaximumofUSD10millionThisisasuretyshipguaranteeunderwhichtheguarantorsliabilityisdependentonthedefaultoftheprincipalandislimitedtothelosssufferedbythebeneficiary.ItisthereforeoutsidetheRules.(ICCopinion),从属性保函付款承诺3ExampleEX2.wewillpayyouonfirstwrittendemandasumnotexceedingUSD10millionintheeventofPsdefaultinperformanceofitsobligationsundertheabove-mentionedcontractBecauseofthereferencetoPsdefaultinperformanceofitsobligationsThereisariskthattheguaranteewillbeconstruedasasuretyshipguarantee(whichisoutsidetheRules)despitethephraseonfirstwrittendemand.Suchreferencesshouldbeavoided,becauseiftheyareliterallyconstruedtheyrequiretheguarantortosatisfyitselfofthefactofdefault,whereasinatruedemandguaranteetheguarantorisconcernedonlywithpresentationofdocumentsinconformitywiththetermsoftheguarantee.(ICCcomment),从属性保函付款承诺3ExampleEX3.wewillpayonfirstwrittendemandtheamountofanylossyoumaysufferinconnectionwiththeabove-mentionedcontractuptoamaximumofusd10millionThoughthereisnoreferencetodefaultbytheprincipal,thisformofguaranteeisopentothesameobjectionasthatinIllustration2,inthatliterallyconstrueditrequirestheguarantortosatisfyitselfoftheamountofthebeneficiaryslossinsteadofbeingconcernedmerelywiththepresentationofthedemandandotherdocumentsandtheamountspecifiedinthedemand.(ICCcomment),独立性保函付款承诺示例EX.weundertaketopayyouonfirstwrittendemandtheamountspecifiedinsuchdemanduptoamaximumofUSD10millionThisisatruedemandguaranteewithintheRules,sincetheliabilitytopayisdependentsolelyonthepresentationofawrittendemand,andtheamountoftheliabilityistobeascertainedsolelyfromthedemanditselfandthetermsoftheguaranteefixingamaximumliability.Theliabilitytopayisdependentsolelyonthepresentationofawrittendemand,andtheamountoftheliabilityistobeascertainedsolelyfromthedemanditselfandthetermsoftheguaranteefixingamaximumliability.(ICCcomment),一、保函文本审查,保函附加条款,生效条款自动延展和不延期则赔款条款担保责任不变条款责任相关或责任连带条款利息条款,保函归还条款金额保全条款第一性责任承诺条款适用法律惯例权益让度条款可转让条款,一、保函文本审查保函附加条款:,.Thisperformancebondwillcomeintoforceonlywhentheapplicanthasreceivedaletterofcreditacceptabletohim(Theguaranteeshallbecomeeffectiveasfromthedatewhentheapplicantisinreceiptofthesaidadvancepayment)ISP982.03：Astandbyisissuedwhenitleavesanissuerscontrolunlessitclearlyspecifiesthatitisnotthenissuedorenforceable.Statementsthatastandbyisnotavailable,operative,effective,orthelikedonotaffectitsirrevocableandbindingnatureatthetimeitleavestheissuerscontrol.（注意保函登记表外帐务的日期应该是保函的开立日期。）,保函的生效条款,一、保函文本审查保函附加条款,保函的自动延展条款Thisguaranteeshallbeautomaticallyextendedforanotherthreemonthsiftheguarantorshallnothavereceived,bytheendofthevalidityhereoforofanyextensionthereto,anyconfirmationfromthebeneficiarythatifcanbereleasedfromitsobligationhereunder,保函的不延期则赔款条款Thisguaranteeisextendablefortheperiodrequestedbythebeneficiary.Shouldtheguarantornotbeableorwillingtoextendthevaliditythentheguarantorundertakestopayimmediately,一、保函文本审查保函附加条款,保函的担保责任不变条款Wefurtheragreethatnochangeoradditiontoorothermodificationtothetermsofthecontractorofworkstobeperformedthereunderorofanyofthecontractdocuments,whichmaybemadebetweenthetwocontractualpartiesshallinanywayreleaseusfromanyliabilityunderthisguarantee,andweherebywaiveourrighttoaskforthenoticeofanysuchchanges,additionsormodifications(我们在此同意:合同双方之间所达成的对合同条款、合同现下交易及合同文件的任何变更、附加或其他修改将无论如何不能解除我们在保函项下所承担的责任，我们并且在此放弃要求获得有关这种变更、增添或修改内容的通知权力),一、保函文本审查保函附加条款,保函责任相关或责任连带条款.KnowallmenbythisbondthatweandtheapplicantareheldandfirmlybondontothebeneficiaryinthesumofUSDXXXforthepaymentofwhichsumwellandtrulytobemade,theapplicantandusbindourselves,ourheirs,assigns,executors,administratorsandsuccessorsjointlyandseverallybythesepresents（众所周知，我们担保人和申请人，包括我们的后嗣、受让人、执行人、管理人和继承人在此凭下列条款，分别地、连带地、肯定地向受益人保证将予支付一笔为数美元）（bythesepresents律根据本文件）,一、保函文本审查保函附加条款,保函的利息条款Weherebyundertaketopayyoutheguaranteedamountplusinterestattherateofxx%P.A.calculatedfromthedatefallingthreedayafteryourclaimuntilouractualpaymenthavingbeenmade.(我们在此担保向你方支付保函的本金及利息，该利息将以年利率百分之xx的利率从你方索赔后的第三天算起，到我方的实际支付日为止。),一、保函文本审查保函附加条款,保函的归还条款Uponitsexpiration,thisguaranteeshallbenullandvoid,andshallbeimmediatelyreturnedtousforcancellation,anyactionofmaintainingtheoriginalofthisguaranteeoranyofitsamendmentshallthengivenorighttothebeneficiaryforlodginganymoreclaimhereunder（保函一旦到期即失去效力，应立即退回我方予以注销，此时，继续保留保函的正本及其任何修改的行为并不能使受益人得到保函项下继续享有索赔的权力.）,一、保函文本审查保函附加条,保函的金额保全条款Anypaymenthereundershallbemadefreeandclearofandwithoutdeduction,debt-offfororonaccountofanypresentorfuturetaxies,duties,charges,fees,perviousdebts,deductionsorwithholdingsofanynaturewhatsoeverandbywhomsoeverimposed.Ifsuchdeductionorwithholdingisinevitablebywhatsoeverreason,wepromisetoholdyoucompensatedforthesumthusdeductedorwithheldsoastokeepyoualwaysinthepositiontoreceivethewholeamountofyourclaim（此保函项下的支付将不得作出任何扣留或抵扣，不管是目前的，或是将来的税款、费用、以前的债务或是任何其他性质的扣款，也不管他是由谁强制规定，都将不得影响此保函项下的支付。倘诺由于某种原因，这种扣付将不可避免，我行则保证对你方进行补偿，以使你方获得全部索偿金额。）,一、保函文本审查保函附加条款,保函的第一性责任承诺条款Weherebyagreetostandasaprimaryobligorandnotmerelyasasurety（我们在此同意作为第一责任人而不仅仅是作为担保人而已）Weundertakeasaprincipalandnotasanaccessorydebtortomakepaymentofanyamountduehereunderuponourreceiptofwrittendemandfromthebeneficiary（将作为主债务人而不是附属债务人来支付）,一、保函文本审查保函附加条款,保函的第二性责任承诺条款Intheeventofdefaultbythesaidapplicantofthecontract，andduetofailureofrefusaltomakepaymentforcompensationofsuchdefault，theguarantorshallpaytothebeneficiarytheguaranteedamountuptoUSDXXX只有在申请人拒绝付款的前提下银行才负保函项下的支付责任，,一、保函文本审查保函附加条款,保函适用法律惯例的审查Thisguaranteeshallbesubjecttothelawofxxxcountry，andtheproceedingsshallbeexecutedexclusivelyinthecourtofxxx（此保函适用于某某国家的法律，诉讼也只能在某某法院进行）TheseRulessupplementtheapplicablelawtotheextentnotprohibitedbythatlaw.（ISP98）,一、保函文本审查保函附加条款在实务中的运用,保函的权益让度条款保函可转让条款的审查,Thissuretybondisneithernegotiablenortransferable,andthebeneficiarynominatedhereundershallbetheonlyonewhoseclaim,ifany,willbedulyentertainedbyus(.我们只受理指定受益人的索赔。)作为违约发生时的补偿手段的担保具有不可转让性（信用类担保）作为合同价款支付保证手段的担保具有可转让性（付款类担保）Thispaymentguaranteeistransferableorassignablesubjecttoourpriorwrittenconsent,二、保函开立基本步骤,单证中心对保函文本审查；法律送审（如非总行标准格式）；单证中心抓取准贷证；向保函通知行发出报文；单证中心按季收取保函费用。,三、保函索赔,收到保函索赔要求，及时审单，确定我行是否应承担担保责任；如单证不苻，在收到索赔后的三个工作日内，及时对外发电拒付；如单证相符，通知申请人，要求申请人与受益人联系，解决工程中出现的问题，撤销保函索赔；如在三个工作日内，不能解决问题，准备好赔付资金，以备我行履约。准备文件到当地外汇局办理履约核准手续；如收到受益人同意撤销保函索赔，通知申请人，解除保函赔付要求；如收到受益人同意我行hold保函索赔要求，等待进一步指示。通知申请人，要求进一步解决问题；如在收到索赔后的三个工作日内，未收到撤销索赔报文，及时对外履约，维护我行信誉。,四、保函注销操作,总行担保业务管理办法规定：“担保到期如未发生索赔，担保行应在担保到期次日向受益人发出担保失效通知，并在确认我行担保责任终止后及时注销该笔担保业务，退还该笔业务项下保证金，销表外帐。”对直开保函，在保函到期日的次日，向受益人发出保函到期时效的通知后，注销保函。对转开保函，在保函到期的次日，向境外通知行发出保函到期要求征得受让人的同意解除我行担保责任的请求。Astheguaranteeref.xxxissuedbyusexpireonxxx,plsobtainbeneficiarysconsentandconfirmusthatourliabilityundertheguaranteeisreleased.收到转开行解除我行担保责任的通知电文后，做保函撤销交易,通过日终数据反传，销表外帐。如果因保函正本丢失或其他原因没有收到转开行解除我行担保责任的确认，凭申请人的承诺函注销保函。申请人承诺申请人已完全履约将来如发生索赔，申请人保证偿付,五、非融资保函外管合规操作,首先要区分融资性保函和非融资性保函非融资性保函开立不需事先报外汇局批准开立后的次月第1个工作日内编制保函开立报表到当地外汇局备案如发生增额，或延长效期需在次月第1个工作日内编制保函增额，或延长报表到当地外汇局备案如发生履约，需在履约前到外汇局办理履约核准手续保函注销后的次月1日，编制保函注销报表向外汇局报备,CASE2.转开保函(四方保函）我行委托境外代理行开立保函,Mainpoints,转开保函（四方保函）的结构对反担保的理解开立反担保的要点我分行使用的反担保标准文本,CASE2.转开保函(四方保函）我行委托境外代理行开立保函,Casecontext,某国内电讯总公司的境外子公司在境外参加电讯工程投标，根据境外业主（电讯运营商）的招标书，境外子公司需要向境外电讯运营商提交一份投标保函，担保电讯子公司：1.保证投标人在其报价有效期内不撤标、不改标；2.一旦中标保证投标人在规定的期间内提交履约保函；3.保证投标人在中标后在规定的期间内与业主签定合同。,一、四方保函（转开保函）的结构和开立方式,ICBC(反担保人),转开行(担保人),招标书underlyingcontract,开立反担保counter-guarantee,国内总公司(申请人),境外业主(受益人),境外子公司(被担保人),提出开立申请,开立投标保函,二、对转开保函的理解,“转开保函”是指银行应其客户的要求，以提供反担保的形式来委托另一家银行(通常为受益人所在地的银行)代其出具保函，并由后者向受益人承担付款责任的行为，又称之为“连环担保”。在转开保函的形式下，真正的担保人系受益人所在地受托办理转开的银行，而申请人所在地的银行则只是处在反担保人，或称指示方的地位。申请人