国际结算的第四章Remittance.ppt

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Chapter 4,remittance,1,kinds of methods of settlements,Remittance,Documentary Collection,Documentary L/C,Letter of Guarantee(L/G),2,remittance and reverse remittance.,There are two main kinds of methods of settlements,namely,remittance and reverse remittance.,The remittance is that the funds flow in a,favorable direction,to the payment instructions transmitted therefrom.,The reverse remittance is that the funds flow in a,contrary direction,to the payment instructions transmitted therefrom.,3,remittance,Seller,Buyer,T/T,payment,4,reverse remittance,Seller,Buyer,collection,payment,5,Definition,Remittance refers to the,transfer of funds,from one party to another among different countries through,banks,.At the request of its customer,a bank transfers a certain sum of money to its overseas branches or correspondent banks and instructs them to pay a named person or corporation domiciled in that country.,6,Parties to a Remittance,Remitter,Payee/Beneficiary,Remitting Bank,Paying Bank,7,The remitter,the person who requests his bank to remit funds to a beneficiary in a foreign country.The remitter is also the payer.,8,The remitting bank,the bank who transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain sum of money to a beneficiary.,9,The payee,the person who is addressed to receive the remittance,10,The paying bank,the bank entrusted by the remitting bank to pay a certain sum of money to a beneficiary named in the remittance advice.,11,Remitting Bank,Paying Bank,Remitter,Payee/Beneficiary,12,Outward,Remittance,Inward,Remittance,13,Outward,Remittance,The,remittances which are handled by the home remitting bank,14,Inward,Remittance,The remittance which those are handled by foreign paying bank.,15,Methods of Remittance,Telegraphic Transfer(T/T),Mail Transfer(M/T),Remittance by Banker,s Demand Draft(D/D),16,Telegraphic Transfer(T/T),The most efficient means with the payment instruction transmitted by telex/SWIFT,In any major currency for any amount,A fast and accurate way to transfer funds abroad,17,Telegraphic Transfer(T/T),A secure way of remitting funds of substantial amounts payable to a specific beneficiary,To facilitate payments on a regular basis by means of a standing instruction,18,diagrame,19,Procedure,(1)The remitter makes out the necessary application form and gives his signed written application to his bank instructing it to issue a T/T,indicating the beneficiary,s full name,address and the name of beneficiary,s banker(if any).,20,(2),The remitting bank debits his customer,s account with the amount to be remitted together with its commission and expense(if any).,21,(3),The remitting bank issues a payment order to its branch or correspondent bank in the place where the beneficiary is domiciled.The payment order specifies the details of the payment including amount,name and address of beneficiary,and name of the remitter.,22,(4),Upon receipt of the payment order,the paying bank verifies the authorized signatures,notifies the beneficiary,and pays to him the stated amount minus expenses charged by itself.,23,(5),The paying bank claims reimbursement from the remitting bank in accordance with the latter,s instructions.,24,Specimen,从香港汇入港币,25,从世界各地汇入其他货币,26,Mail Transfer(M/T),The mail transfer is a remittance,at the request of a remitter,effected by a mail advice or payment order sent by the remitting bank to the paying bank authorizing the latter to notify and pay a certain sum in money to payee of the remittance.,27,Remittance by Banker,s Demand Draft(D/D),Demand Draft,A cheque payable to particular beneficiary drawn on specific Bank,usu.correspondent bank or branch office.,In any major currency for any amount,Payment guaranteed by the issuing bank,An inexpensive and simple method of funds transfer,28,A secure form of payment as the demand draft is payable to the specified payee,Re-purchasable and refundable if lost,To facilitate payments on a regular basis by means of a standing instruction,29,D/D(Demand draft),30,exercise,Draft No.20060613,Amount:HKD32,150.00,Place and date of draft:Tianjin,8 May,2003,Paying bank:Bank of China,Hong Kong,Payee:the order of United Trading Company,Hong Kong,31,exercise,Pay against this draft to the debit of our account.,Remitting bank:Bank of China,Tianjin,Remitter:China National Light Industrial Products Imp.&Exp.Corp.,Tianjin Branch,Tianjin,Please draw a demand draft to make remittance by D/D.,32,BANK OF CHINA,NO._,This draft is valid for one AMOUNT_,year from date of issue _,_,To:,_,Pay to _,THE SUM OF _,_,PAY AGAINST THIS DRAFT TO THE,DEBIT OF OUR ACCOUNT BANK OF CHINA,TIANJIN,signatures,Not negotiable,Account payee,33,Suppose Bank of China,Tianjin would be the remitting bank of the remittance,they have:,(1)a branch office-Bank of China,London,(2)an account bank-National Westminster Bank Ltd.,London,(3)a correspondent-Barclays Bank Ltd.,London,34,Bank of China,London will be more applicable to a paying bank.,35,Reimbursement of Remittance Cover,The paying bank has maintained an USD account with the remitting bank.Suppose an outward remittance in USD is made,you should write,“,cover instruction,”,as follows:,In cover we have credited your account with us.,36,Remitting bank,Paying bank,In cover we have credited your account with us.,USD account,37,The remitting bank has maintained a GBP account with the paying bank.Suppose an outward remittance in GBP is made,you should write,“,cover instruction,”,as follows:,In cover,please debit our account with you,38,Remitting bank,Paying bank,In cover,please debit our account with you,GBP account,39,Both paying bank and remitting bank have maintained USD account with XYZ Bank,New York.suppose an outward remittance in USD is made,you should write,“,cover instruction,”,as follows:,In cover we have authorized XYZ Bank,New York to debit our account and credit your account with them.,40,Remitting bank,Paying bank,In cover we have authorized XYZ Bank,New York to debit our account and credit your account with them,.,XYZ,bank,Open USD,account,Open USD,account,41,Remitting bank and paying bank have not maintained account with each other,nor have kept both the accounts with a third Bank.suppose an outward remittance is made,you should write,“,cover instruction,”,as follows:,In cover we have instructed X Bank to remit proceeds to you.,42,Using draft to Reimburse Remittance Cover,43,Refundment,The refundment,the,remitter,claimes,remitting bank inform paying bank,revocation,paying bank inform remitting bank,refund remittance,44,If the remittance had been paid,refuse the claim,If the payee apply,do with refusing gathering,45,Question,How to refund if we using D/D to remit?,46,Types of Remittance,Payment in Advance,Payment after Arrival of the Goods,47,Types of Remittance,Payment in Advance which is adopted in international trade is usually effected by remittance,and is advantageous to exporter.,48,Types of Remittance,Payment after Arrival of the Goods which is adopted in international trade is usually effected by remittance too,and is advantageous to importer.,49,汇款案例,2001,年,5,月,18,日，国内某外贸公司与加拿大一家公司经中间人介绍签订了一份金额为,39,万美元的贸易合同，合同规定：由进口方开出即期不可撤销的信用证向出口方付款。但过了合同规定的开证日期仍未见进口方开来信用证，经出口方的催问，对方称：,“,证已开出，请速备货,”,。然而，临近约定的装运期前一周，出口方还未收到信用证。出口方再次查询，对方才告知,“,因开证行与出口方银行并无业务代理关系，故此证已开往有代理关系的某地银行转交,”,。此时，船期已到，因合同规定货物需运抵加拿大，而此航线每月只有一班船，若错过这一次船期，则要推迟至下一个月才能装船，这样，将造成利息和费用的损失。这时，进口方提出改用电汇方式把货款汇来，以促成该笔生意。,50,鉴于以上情况，出口方只好同意并要求对方提供汇款凭证传真件，确认后马上发货。次日，进口方便传来了银行的汇款凭证，出口方财务人员持该传真件到银行核对签字无误后，以为款项已汇出，便安排货物装船。但货物出运后十多天，出口方财会人员查询时才发现货款根本未到帐。原来，该进口方瞄准出口方急于销货的心理，先购买一张小额汇票，涂改后，再传真过来，冒充电汇凭证，蒙骗出口方，使其遭受重大损失。,51,评析,:,汇款诈骗，是指诈骗者表面是正常贸易，实际上蓄意伪造、涂改信汇或电汇凭证，谎称已支付或汇出货款，企图诱使出口企业发货，以骗取其出口货物的不法行为。根据美国银行的资料，全世界平均每年伪造的票据就有,5,亿张之多。,20,世纪,90,年代的每一年中，伪造票据对美国境内银行造成的损失约为,13,亿美元。,1989,年以来，我国各地也发生多起利用票据进行诈骗的案件，给外贸企业及银行造成巨大损失。,52,此案例中，诈骗者首先以买方身份在正常贸易的幌子下，与出口企业（卖方）签订买卖合同，且规定采用信用证结算方式。然后诈骗者看准时机后，别有用心地将信用证结算方式改为汇款方式，并设法伪造、涂改汇款凭证，刻意制造货款已汇出的假象，哄骗卖方尽快地发货。其目的就是要骗取出口企业的出口货物。而本案例中的国内出口商不明真相，只凭中间人介绍或仅听对方信口开河，就草率签约，又急于求成，在对方的诱惑下，盲目发货，并误以为货款已收妥。这种诈骗案中的,“,汇款凭证,”,其实只是一些加盖银行假印章的进账单，或者是经过涂改、变造的汇票复印件和汇款委托书传真件。,53,汇款属于国际结算方式之一，它对促进国际贸易的发展具有十分重要的作用。防范类似上述汇款诈骗案，,首先，从事对外贸易的人员应努力提高防诈风险意识，掌握真假汇款鉴别方法；,其次，注意调查客户的资信情况，在签合同前，委托专职、权威的咨询机构对客户进行调查，降低上当受骗的几率；,最后，出口商应加强与银行、海关和运输部门的密切配合，发现案情，迅速通报有关方面，对诈骗者严惩。,54,