浙科金融实务模拟--不可撤销可转让信用证

1、案例背景资料一、交易双方 1.卖方：上海体育用品进出口公司SHANGHAI SPORTING GOODS IMP. &EXP.CORPAddress: 215 HUQIU ROAD SHANGHAI CHINA TEL NO: (86)021 88596458FAX NO: (86)021 88546154公司在中国银行上海分行开立的账号：55194395986259874562.买方：PETRRCO 国际贸易公司PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406 WILLOWDALE ONT

2、ARIO, CANADA M2K 2W2TEL NO：（+01）8869FAX NO：（+01）8867公司在加拿大皇家银行开立的账号是：366548962558966585558二、背景 上海体育用品进出口公司SHANGHAI SPORTING GOODS IMP.&EXP.CORP. (以下简称上海公司)收到加拿大PETRRCO 国际贸易公司（PETRRCO INTERNATIONAL TRADING CO.）一笔订单。因为上海公司是一个中间商，它又同大连一家企业-蒙莱实业有限公司（MOONLIGHT INDUSTRY CO.,LTD）签订合约。由该厂提供产品。该厂以低于上海公司对外出口报

3、价的价格供货。上海公司要求买方开立可转让信用证。操作一 上海公司和加拿大公司签订售货确认书，要求用可转让信用证支付（见附件）。上海公司和大连公司签订购销合同，约定用信用证支付（见附件）。收到上海公司要求开立信用证的函电后，加拿大公司要根据售货确认书填写可转让信用证申请书，填写完毕后上交由银行进行审核。请你代加拿大公司方的业务员填写信用证申请书。 提示 DOCUMENTARY CREDIT APPLICATIONAPPLICANT：PETRRCO INTERNATIONAL TRADING CO.ISSUING BANK:ROYAL BANK OF CANADADATE AND PLACE OF

4、 EXPIRY OF THE CREDIT SHANGHAI,CHINAISSUED BY TRANSFERABLE CREDITBENEFICIARY:SHANGHAI SPORTING GOODS IMP. &EXP.CORPIRREVOCABLE CREDIT TO BENEFICIARYAMOUNT:USD88710.00 SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLYPARTIAL SHIPMENT TRANSHIPMENTallowed not allowed allowed not allowedSH

5、IPMENT FROM DALIANNOT LATER THAN FOR TRANSPORTATION TO CREDIT AVAILABLE WITH BANK OF CHINA,SHANGHAI BRANCHby 30 days before the month of shipment valid negotiationAGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARYSDRAFT AT SIGHTGOODSSBW32 BASKETBALLGBW322 FOOTBALLERVO VOLLEYBALLPRICE TERMCIF MELB

6、OURNEUSD16.95USD21.33USD12.15ADDITIONAL CONDITIONSInsurance is to be covered by the seller for 110% of the invoice of the value against All Risks and War Risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated 01/01/1981WE REQUEST YOU TO ISSUE YOUR IRREVO

7、CABLE DOCUMENTARY CREDIT FOR OUR ACCOUNT IN ACCORDANCE WITH THE ABOVE. INSTRUCTIONS.THE CREDIT SHALL BE SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT (ICC NO.500)TRSFERABLE IRREVOCABLE LETTER OF CREDIT To:BANK OF CHINA， SHANGHAIFM：THE ROYAL BANK OF CANADA, BRITISH, COLUMBIA INTE

8、RNATIONAL CENTER, 1055 WEST GEORGIA STREET, VANCOUVER, B.C V6E 3P30TEST NO. 3330 FORUSD 88710.00DATEDJANUARY 30,2002TO EXPIREAPIRL 30 2002IN CHINAIN ACCORDANCE WITH INSTRUCTION RECEIVED FROM ACCREDITORS WE OPEN OUR IRREVOCABLE TRANSFERABLE LETTER OF CREDIT IN FAVOR OF SHANGHAI SPORTING GOODS IMP. &

9、EXP.CORPFOR THE AMOUNT OFUSD 88710.00(SAYUS DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY) AVAILABLE BY YOUR DRAFT DRAWN AT SIGHT ONTHE ROYAL BANK OF CANADAACCOMPANIED BY THE FOLLOWING 1. COMMERCIAL INVOICE IN QUADRUPLICATES 2. PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBE

10、R OF CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON3. FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LANDING MADE OUT TO ORDER MARKED “FREIGHT PREPAID”AND NOTIFY APPLICATION4. INSURANCE POLICY OR CERTIFICATE CLAUSE DUPLICATE ENDORSED IN BLANK COVERING OCEAN MATIN CARGO CLAUSE ALL RISKS AND WA

11、R RISKS FOR 110 PERCENT OF INVOICE VALUE AS PER CIC DATED 1/1/19815. INSPECTION CERTIFICATE IN DUPLICATE SIGNED BY C.C.I.BCOVERING:2000 PCS SBW32 BASKETBALL US$16.95/PC 2000 PCS GBW322 FOOTBALL US$21.33/PC 1000 PCS ERVO VOLLEYBALL US$12.15/P PRICE TERM: CIF VANCOUVERTERMS OF SHIPMENT FROM DALIAN CHI

12、NA TO VANCOUVER CANADA DURING MARCH 2002GOODS TO BE PACKED IN CARTON CASES AND CONTAINER SHIPMENT PREFERABLE.TRANSSHIPMENT PERMITTED AND PARTIAL SHIPMENT PERMITTED.SHIPPING MARK: PITDOCUMENTS REQUIRED:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT W

13、ITHIN THE VALIDITY OF THE CREDITSPECIAL INSTRUCTIONS:THIS DOCUMENTARY CREDIT AS TRANSFERRED IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT (1993 REVISION) ICC PUBLICATION NO.500. Bank of ChinaOffice:Address:信用证通知书 ADVICE OF A DOCUMENTARY CREDIT 日 期D A T E：_FEBRARY 5,2002_我行编号：OUR

14、REF：_ 内容：L/C NO. _ NO.988_ 日期(Issuing Date)_JANUARY 30,2002_金额(Amount) USD88710.00SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY 申请人(Applicant) PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406 WILLOWDALE ONTARIO, CANADA M2K 2W2 装运期(Shipment Date)_During M

15、arch,2002_效期(Expiry Date)_30 2002 IN CHINA_ APIRL 30 2002 IN CHINA_根据下列银行的指示我行先将有关的内容通知如下(见附件)We advice you as followsX正本信用证An Original Documentary Credit.简电信用证Pre-Advice of A Documentary Credit信用证证实书Mail Confirmation of the Documentary Credit.信用证修改Original Amendment to the Documentary Credit.我行对信用证

16、加保兑This Documentary Credit Bears Our Confirmation.该信用证限制在我行This Documentary Credit is restricted to us.我行只做通知，不承担其他任何责任和义务We advise above conveys no engagement or obligation on our part. 中国银行 FOR BANK of CHINA_CHRISTINA_银行印签转让委托书Bank of China, shanghai branch325Renming Road, shanghaitel: (0086)02188

17、765439fax:(0086)02188765321Documentary credit No._No.988_ , opened by_the Royal Bank of Canada_ , by order of_ Petrrco International Trading Co._ _ Dear Sirs,Would you please transfer the abovementioned documentary credit as follows:New beneficiaries: Dalian Moonlight Industry Co.138 Zhongshan RoadD

18、alianChinaamount:USD 80000.00SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY validity:April 10,2002price: SBW32 basketball us$15.00/pc GBW322 football us$20.00/pc ERVO volleyball us$10.00/pc Shipment:before March 15, 2002Insurance amount:120% of Invoice valueAll other conditions rema

19、in unchanged. Please credit the balance of funds in our favor to our account with yourselves.We appreciate your assistance in this matter.Yours faithfullySHANGHAI SPORTING GOODS IMP. & EXP. CORP. SIGNATURE FROM:THE ROYAL BANK OF CANADATO:BANK OF CHINA， SHANGHAI BENEFICIARY:蒙莱实业有限公司APPLICANT:SHANGHAI

20、 SPORTING GOODSCOVERING: 2000 PCS SBW32 BASKETBALL US$16.95/PC 2000 PCS GBW322 FOOTBALL US$21.33/PC 1000 PCS ERVO VOLLEYBALL US$12.15/PCSHIPPING MARKS： PITVANCOUVERNO.1-UPDOCUMENTS REQUIRED: 1. COMMERCIAL INVOICE IN QUADRUPLICATES 2. PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER OF

21、CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON3. FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LANDING MADE OUT TO ORDER MARKED “FREIGHT PREPAID”AND NOTIFY APPLICATION4. INSURANCE POLICY OR CERTIFICATE CLAUSE DUPLICATE ENDORSED IN BLANK COVERING OCEAN MATIN CARGO CLAUSE ALL RISKS AND WAR RIS

22、KS FOR 110 PERCENT OF INVOICE VALUE AS PER CIC DATED 1/1/19815. INSPECTION CERTIFICATE IN DUPLICATE SIGNED BY C.C.I.B.SPECIAL INSTRUCTIONS: ALL NEGOTIATION AND TRANSFERS UNDER THIS CREDIT RESTRICTED TO ADVISING BANKTHIS DOCUMENTARY CREDIT AS TRANSFERRED IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR

23、 DOCUMENTARY CREDIT (1993 REVISION) ICC PUBLICATION NO.500. BILL OF EXCHANGE No.TEX-100 For US$80000.00 DALIANMARCH 25,2002 (amount in figure) (place and date of issue) At*sight of thisFIRSTBill of exchange(SECOND being unpaid) pay toDALIAN MOONLIGHT INDUSTRIAL CO.or order the sum of SAY UNITED STAT

24、ES DOLLARS EIGHTY THOUSAND TEN ONLY (amount in words) Value received for100 CTNSofBASKETBALL,FOOTBALL,VOLLEYBALL ( quantity ) ( name of commodity ) Drawn underTHE ROYAL BANK OF CANADA L/C No.988datedJANUARY 30th, 2002 To:THE BANK OF CHINA For and on behalf of 300 HUQIU ROAD，CHINA DALIAN MOONLIGHT IN

25、DUSTRIAL CO. X X X (Signature) 海运出口货物投保单 1)保险人：2)被保险人：中国人民保险公司 DALIAN MOONLIGHT INDUSTRIAL CO. 3)标记4)包装及数量5)保险货物项目6)保险货物金额 PIT/VANCOUVER/NO.1-UP 40 CTNS40CTNS20CTN SGW 32BASKETBALLBW 32FOOTBALLERW VOLLEYBAL USD36000.00USD48000.00USD12000.007)总保险金额:（大写）SAY US DOLLARS NINETY SIX THOUSAND ONLY 8)运输工具:(

26、船名)(航次) PRINCERSV.336 9)装运港: 10)目的港: VANCOUVER DALIA 11)投保险别: 12)货物起运日期：20-MARCH-02 ALL RISKS AND WAR RISKSAS PER CIC OF P.I.C.C. DATED 1/1/198113)投保日期：14)投保人签字：12-MARCH-02X XX BILL OF EXCHANGE No.TEX-100 For USD8710.00 SHANGHAIMARCH 25,2002 (amount in figure) (place and date of issue) At*sight of t

27、hisFIRSTBill of exchange(SECOND being unpaid) pay to SHANGHAISPORTING GOODS IMP&EXP.CORP or order the sum of EIGHT THUSAND SEVEN HUNDRED AND TEN DOLLARS (amount in words) Value received for100 CTNSofBASKETBALL,FOOTBALL,VOLLEYBALL ( quantity ) ( name of commodity ) Drawn underTHE ROYAL BANK OF CANADA L/C No.988datedJANUARY 30th, 2002 To:THE BANK OF CHINA For and on behalf of 300 HUQIU ROAD，CHINA SHANGHAISPORTING GOODS IMP&EXP.CORP X XX (Signature) C O M M E R C I A L I N V O I C E1)