第二章国际结算中的票据ws.pptx

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,#,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,2003.12,#,Chapter two,Negotiable instruments,General introduction,Bill of Exchange/Draft,Promissory Note,Check,What is a negotiable instrument?,Forms of circulation,Characteristics of negotiable instruments,Functions of negotiable instruments,Parties to a negotiable instrument,Title to a negotiable instrument,Negotiable instrument laws,General introduction,in a broad sense,a negotiable instrument refers to any,commercial title ownership,.,in a narrow sense,a negotiable instrument is a,written document,that contains,an unconditional promise,by the drawer to pay the payee or,an unconditional order,by the drawer to the drawee to pay the payee a fixed amount of money at a definite time,meaning of negotiable instruments,票据的概念,票据的含义：票据有广义狭义之分。,1）广义的票据：是指商业上使用的各种单据或凭证，如发票、提货单、栈单、仓单、保单等。,2）狭义的票据：,票据是出票人签发的，承诺自己或委托他人在见票时或指定日期向收款人或持票人无条件支付一定金额，可以流通转让的一种有价证券。,对该定义的理解：,1）以支付一定金额为目的,2）无条件支付,3）可以流通转让,4）转让无需通知债务人,5）受让人可以获得完整的权利,过户转让（,assignment）,非流通,特点：书面形式,转让通知原债务人或登记过户,受让人权利受前手缺陷,的影响,当事人：转让人、受让人、原始债务人,交付转让(,transfer),准流通或半流通,特点：,交付背书转让,不通知原债务人,受让人的权利受前手权利缺陷的影响,当事人：,转让人，受让人,流通转让(,negotiation),完全流通,特点：,正当受让人权利优于前手，不受其缺陷的影响,forms of circulation,举例说明：甲欠乙100元而出具以乙为债权人的字据给乙，让其凭字据找丙去取，同时乙原来曾欠丙30元未还，随后乙将此字据又转让给丁。问丁能否从丙处获得全额款项？,如是字据，按民法原则，丙可采取将其对乙的30元债权转让给丁的办法来冲抵而只需付70,如是票据，按票据法原则，必须全额付款，而不能用乙的权利缺陷来对抗丁的正当票据权利,Negotiability,（流通性）,指在法定的合理时限内，票据经过背书，交付而可以将票据权利转让给后手，手续简便但效力明确。,Non-causative,（无因性）,指票据一旦做成，票据上权利即与其原因关系相分离，成为独立的票据债权债务关系，不再受先前的原因关系存在与否的影响。,Requisite in form,（要式性）,指票据的形式必须符合法律规定：票据上的必要记载项目必须齐全且符合规定。,Literally determined content,（,文义性,）,Presenting for payment,（,提示性）,Characteristics of negotiable instruments,文义性案例分析,1997年8月，某市,A,公司与新加坡,B,商签订了一份进口胶合板的合同。合同总金额为700万美元，支付方式为付款交单，允许分批装运。第一批价值为60万美元的胶合板准时到货，质量良好，对双方合作很满意。就在第二批交货期来临之际，,B,商向,A,公司提出：鉴于贵公司资金周转困难，为了帮助贵方，我方允许贵公司采取远期付款。贵公司作为买方，可以给我方开出一张见票后一年付款700万美元的汇票，请中国人民建设银行某市分行承兑。承兑后，我方保证将700万美元的胶合板在一年内交货。贵方全部收货后，再付给我方700万美元的货款。,A,公司以为现在不付款，只开张远期票据就可得到货物在国内市场销售，于是欣然接受了,B,商的建议，给,B,商签发了一张见票后一年付款700万美元的汇票。但,A,公司始料不及的是，,B,商将这张承兑了的远期票据在新加坡的美国银行贴现600万美元。从此却一张胶合板都不交给,A,公司。事实上，,B,商将这笔巨款骗到手后便无影无踪了。一年后，新加坡的美国银行持这张承兑了的远期票据请建行某市分行付款。尽管,B,商没有交货，某市分行却不得以此为理由拒绝向善意持票人美国银行支付票据金额。最后，由于本案金额巨大，报请国务院批准，由建行某市分行付给美国银行600万美元而结案。,对于这张远期票据，,A,公司为出票人，,B,商为收款人，建行某市分行为付款人。,A,公司与,B,商之间的胶合板买卖合同是该票据的原因关系，使得,A,公司愿意向,B,商开立这张汇票。,A,公司曾经向建行某市分行提供了资金，它们之间的这种资金关系使得建行某市分行愿意向,A,公司提供信用，承兑了这张远期汇票。美国银行与,B,商之间有对价关系，美国银行善意地付了600万美元的对价而受让，从而成为这张汇票的善意持票人。但票据的最大特点就是，票据法律关系一经形成，即与基础关系相分离。票据基础关系的存在和有效与否并不对善意持票人的票据权利而产生影响。所以，,B,商实际上没有交货，或者,A,公司并没有足够的美元存在建行，都不影响美国银行对承兑人的付款请求权。对美国银行来说，这张票据上并没有写胶合板，只有一句话：“见票后一年付700万美元”。票据法律关系应依票据法的规定加以解决，票据基础关系则应以民法规定加以解决。,B,商正是利用了票据的特性才行骗得逞的。,支付工具,payment instrument,流通工具,transferable instrument,信用工具,credit instrument,融资工具,financing instrument,F,unctions of negotiable instrument,出票人,drawer,付款人,payer/drawee,收款人,payee,背书人,endorser,承兑人,acceptor,持票人,holder,Parties to a negotiable instrument,正当持票人/善意的持票人（,holder in due course/bona fide holder）：,The instrument should be complete and regular on its face;,The instrument is before maturity and the holder did not notice its previous dishonor,if any;,The holder took it in good faith and for value;,The holder did not notice any infirmity in the instrument or defect in the title of the person negotiating it,付对价持票人,holder for value,:,a person who possesses an instrument for which value has been given by himself or by some other person prior to him in forms of money,goods,or services.,Claim for payment(,第一次请求权，主权利),主票据权利：请求票据,主债务人,支付票据上所记载金额的权利，是,第一次请求权,。,Recourse(,第二次请求权),副票据权利：,在主票据权利未能实现时,，向,从债务人,要求偿还票据金额及其他金额的权利。属于,第二次请求权,。包括追索权和再追索权。,Only when the claim of holder for payment cant be satisfied,can recourse right be effected.,Titles to a negotiable instrument,British law,UK Bills of Exchange Act of 1882,（,1882年英国票据法,）,US Uniform Commercial Code of 1962,Article 3,（,1962,年美国统一商法典,）,French and German law,Uniform law for Bills of Exchange and Promissory Notes of Geneva of 1930,（,日内瓦统一法：日内瓦统一汇票本票法公约1930）,Convention Providing a Uniform Law for International Bills of Exchange and International Promissory Notes and Convention Providing a Uniform law for International Checks United Nations 1988,（,国际流通票据公约（草案）,Negotiable Instrument Law of Peoples Republic of China,我国的票据法,我国的第一部票据法已于 1995年 5月 10日由全国人大常委会通过，并于 1996年 1月1日起实施。,Negotiable instrument laws,Concept,Essential items required in a bill of exchange,Acts relating to a bill of exchange,Classification of bills of exchange,Practice of bills of exchange,Bill of exchange,section 3,bill of exchange act,1882,UK,A Bill of exchange is an unconditional order in writing,addressed by one person to another,signed by the person giving it,requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or the order of a specified person or to bearer.,definition,汇票是由一个人（,drawer）,向另一个人签发的(,drawee)/,受票人,无条件的,unconditonal,书面命令,order in writing,要求其在见票时或在未来某一规定的或可以确定的时间(,tenor),将一定金额的款项支付给某一特定的人或指定的人，或持票人(,payee),Absolutely necessary items,Relatively necessary items,Items at will,Essential items required in a bill of exchange,2003.12,2003.12,22,英国汇票实例,E,XCHANGE,FOR,USD41,084.34 Cambridge 8,th,April,19,98,At,Sight,pay this,Second,Bill of Exchange,First of same tenor and date unpaid,to the Order of,Unicam Limited Atomic Absorption,PO Box 207,York Street,Cambridge CB1 2SU,“,Drawn under Irrevocable Documentary Credit No.LC42198103A of Industrial+,Commercial Bank of China,China.,”,US Dollars Fortyone Thousand&Eightyfour Dollars.34,Value,Received,Which place to Account,To,INDUSTRIAL+COMMERCIAL BANK UNICAM LIMITED,OF CHINA BILL NO:5765 ATOMIC ABSORPTION,CHINA 100032-1,返回：,“,必要项目,1,”,“,其他项目,”,“,必要项目,2,”,2003.12,2003.12,23,汇票实例参考译文,汇兑,USD41,084.34,，剑桥,19,98,年,4,月,8,日,见票付此第二张,汇票,给,Unicam Limited Atomic Absorption,PO Box 207,York Street,Cambridge CB1 2SU,的,指定人,，相同期限及出票日期之第一张汇票不付,凭中国工商银行第,.LC42198103A,号不可撤消跟单信用证出票,美元肆万壹仟零捌拾肆元又,34,分,对价,已收到,出票人,此致,：中国工商银行 汇票号码：,UNICAM LIMITED,ATOMIC ABSORPTION,2003.12,汇票的内容,绝对必要的记载项目,“,汇票,”,字样、无条件付款命令、确定的金额、付款人的名称、收款人名称、出票日期、出票人签字。,相对必要的记载项目,出票地点、付款地点、付款日期,任意记载的项目,担当付款人、预备付款人、必须提示承兑及其日期、不得提示承兑、免作拒绝证书、免作拒付通知、免于追索,出票（,Issue）,背书（,Endorsement）,提示（,Presentation）,承兑（,Acceptance）,保证（,Guarantee or Aval）,付款（,Payment）,拒付（,Dishonor）,追索（,Recourse）,参加承兑和参加付款,（,Acceptance/Payment for honor),Acts relating to a bill of exchange,According to the,drawer,:,Bankers draft and traders draft,According to the,acceptor,:,Bankers acceptance and traders acceptance,According to the,tenor,Demand draft/sight draft and time/usance draft,According to whether,commercial documents are attached thereto,Clean draft and documentary draft,Classification of bills of exchange,汇票的种类,1,、银行汇票（,Bankers Draft),商业汇票,(Trade Bill),2,、跟单汇票,(Documentary Bill),光票,(Clean Bill),3,、即期汇票,(Sight Draft,Demand Draft),远期汇票,(Time Bill,Usance Bill),4,、商业承兑汇票,(Traders acceptance bill),银行承兑汇票,(Banks acceptance bill),What is a promissory note,Essential items of a promissory note,The difference between a bill and a note,Types of notes,Promissory note,本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。,UK Bills of Exchange Act of 1882,Article 83,A promissory note is an unconditional promise in writing made by one person to another,signed by the maker,engaging to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or to bearer.,Uniform Law for Bills of Exchange and Promissory notes of Geneva of 1930,Meaning of Promissory note,收款人,制票人,本票基本关系人,1、出票人即付款人,(maker),2、收款人,(payee),The word“promissory note”,An unconditional promise to pay,Name of the payee,Signature of the maker,Place and date of issue,Tenor,A sum certain in money,Place of payment,Essential items of a promissory note,An order to pay&a promise to pay,Basic parties involved:three-party instrument&two-party instrument,Forms:in a set&one copy,Acts involved:,for a promissory note,never accepted,Main obligor:,for a draft,the drawer is primarily liable for payment before acceptance,but after acceptance the acceptor becomes primarily liable for payment.,for a promissory note,maker is always primarily liable for payment.,When dishonor,protest is needed for foreign bill but not for promissory note.,difference between a bill and a note,本票与汇票的区别,1、基本当事人不同,2、付款方式不同,本票,的出票人自己出票自己付款，是承诺式票据；,汇票,是出票人要求付款人无条件地支付给收款人的书面支付命令，付款人没有义务必须支付票款，除非他承兑了汇票，所以汇票是命令式或委托式的票据。,3、包含的交易数不同,本票包含一笔交易结算；汇票包含两笔交易结算。,4、本票不允许制票人与收款人做成相同一个当事人，汇票允许出票人与收款人做成相同一个当事人。,5、承兑等项不同,本票不须：(1)提示要求承兑(2)承兑(3)参加承兑(4)发出一套,汇票以上四条均有,通常汇票由出票人签发一套，一般为两份正本，第一份写名,“,first of exchange(1),”,，,第二份写明,“,second of exchange(2),”,，,如果其中一份已凭以付讫款项，另一份便自动失效，所以，许多汇票均注明,“,付一不付二,”,。,6、主债务人不同,本票：出票人；,汇票：承兑前，是出票人；承兑后，承兑人,7、国际本票遭到退票，不须做成拒绝证书。汇票则要求。,Traders notes,Bankers notes,国际小额本票（,International Money Order）,旅行支票（,Travellers Cheque）,中央银行本票（,Central Bankers Notes）,流通存单（,Negotiable certificates of deposit,）,各种债券（,Various bonds,）,国库券,Types,Concept and essential items,Difference between a bill and a cheque,Types,Cheques,英国1882年票据法：,Briefly speaking,a cheque is a bill of exchange drawn on a bank payable on demand.,Detailedly speaking,a cheque is,an unconditional order in writing addressed by the customer to a bank,signed by that customer authorizing the bank to pay,on demand,a sum certain in money,to or to the order of a specified person,or to bearer,.,Concept and essential items,支票是,以银行作为付款人的即期汇票,。,支票是银行存款客户向他开立帐户的银行签发的，授权该银行即期支付一定数目的金额给一特定之人或其指定之人或来人的无条件书面支付命令。,银行客户,付款银行,收款人,1,2,3,Due 11th July,1999,Check,London,31st Jan.,1999,No.111111,BANK OF EUROPE,LONDON,Pay to,Tianjin Economic&Development Corp.Or order of the sum of,five thousand pounds GPB5000,For Sinn-British Tradingy,London,signature,Check-payment instrument&bill-payment and credit instrument,Acts:certified and crossed,Limitations on the drawer and drawee:for a check,the drawee must be the bank with which the drawer opens a checking account,A check can be cancelled before payment while for a bill,the payment is irrevocable after acceptance,in a set&one copy,Difference between a bill and a cheque,划线支票（,crossed check):a crossing is in effect an instruction by the drawer or holder to the paying bank to pay the fund to bank only instead of over the counter of the paying bank.,现金支票(,open check),保付支票（,certified check),Types,A check is certified by the drawee bank.Once a check is certified by the drawee bank,all other obligors on the check will be discharged of the liability of the payment.,保付&保证,：,保付只是支票的行为，保证是三种票据的共同行为,保付只能由支票的付款人作出，保证人则可是除票据债务人以外的任何人,保付人成为绝对的债务人，出票人和背书人的责任便免除，保证人和被保证人都是汇票的债务人,全额保付,支票保付人向持票人支付了支票金额，票据关系消灭，保证人支付后，还可向被保证人和其前手追索,Certified checks,The word“exchange”,An unconditional order to pay,A fixed amount of money,Name of the payee,1)限制性（,Restricted Order）,不能流通转让,只有汇票上指定的收款人才能接受票款,e.g.pay to*only;not tranferrable,2)指示性（,Demonstrative Order）,可经背书转让,pay to the order of*/pay to*(or order),3)来人抬头（我国不允许）,pay to bearer,Absolutely necessary items,(一),Date of issue,to determine the expiry date and paying date;,make sure whether the drawer has disposing capacity,Name of drawee,The signature of the drawer,without the signature of the drawer or forged signature makesan instrument invalid.,(二),Absolutely necessary items,(二),Place of issue,Place of payment,Tenor,即期付款(,pay on demand/at sight),远期付款：出票后定期,certain days after date,见票后定期,certain days after sight,定日付款,fixed date,提单日后定日付款,certain days after B/L,Calculating the due date of a bill,严格按照汇票的文义推算，月为日历月，半15天，如遇节假日则顺延,at 30 days after date;at 60 days from*,Relatively necessary items,利息、利率及汇率,（,interest，interest and exchange rate,）,提示期限（,Limit of time for presentation）,出票依据（,Drawn Clause）,免作退票通知或放弃拒绝证书（,Notice of Dishonor Excused or Protest Waived）,付一不付二,预备付款人（,Referee in case of need）,Items at will,票据风险、欺诈及其防范,一、票据风险与票据欺诈,票据作为国际结算中一种重要的支付凭证，在国际上使用十分广泛。由于票据种类繁多，性质各异，再加上大多数国内居民极少接触到国外票据，缺乏,鉴别,能力，因而在票据的使用过程中也存在着许多风险。,票据欺诈：,利用票据骗取他人资金、财物的行为,二、票据的伪造及风险承担,1、伪造出票人签字,2、伪造背书,三、票据欺诈的防范,1、企业和个人,2、银行,在票据的风险防范方面，要注意以下几点：,1、贸易成交以前，一定要了解客户的资信，做到心中有数，防患于未然。特别是对那些资信不明的新客户以及那些外汇紧张、地区落后、国家局势动荡客户。,2、对客商提交的票据一定要事先委托银行对外查实，以确保能安全收汇。,3、贸易成交前，买卖双方一定要签署稳妥、平等互利的销售合同。,4、在银行未收妥票款之前，不能过早发货以免货款两空。,5、即使收到世界上资信最好的银行为付款行的支票也并不等于将来一定会收到货款。近年来，国外不法商人利用伪造票据及汇款凭证在国内行骗的案件屡屡发生，且发案数呈上升趋势，对此不能掉以轻心。,Comprises:,1）,to draw and sign a bill;,2）,to deliver it to the payee,According to the negotiable instrument law,：,The bill should be complete in form stipulated by the negotiable instrument law in the place of issue；,By drawing a bill,the drawer engages that on due presentment the bill will be accepted and paid and that,if dishonored,he will compensate the holder。,Issue,payee,payer,drawer,The payee or holder signs on the back of the bill and delivers it to the endorsee,Endorsement,Notes:,A valid endorsement should be an endorsement of the entire bill;,By endorsing an instrument,the endorser guarantee that on due presentment the bill shall be accepted and paid as specified.,Types：,1),Special endorsement,记名背书/特别背书/正式背书/完全背书,Pay to the order of ABC Co.,signed,2),Blank endorsement,空白背书,3)Restrictive endorsement,限制性背书,Pay to A only/not transferable/not negotiable/pay to A bank for account of B Co.,4),Endorsement for collection,委托取款背书（托收背书）,5),Endorsement for pledge,质押背书,endorsee,endorser,date,A,First endorsement,C,B,Second endorsement,C,Third endorsement,E,D,Fourth endorsement,The drawee sign on the face of bill,and deliver it to the person presenting for acceptance,by which the drawee shows his assent to the order of drawer,Forms：,the word“accepted”;date;signature of the drawee,Types：,general acceptance:without any qualification,qualified acceptance:,1)a conditional acceptance(refuse to accept),e.g.accepted payable providing goods in order;accepted payable at,some place,(local acceptance);payable at,a longer time after date,2)partial acceptance,Acceptance,This act is usually performed by a third party called guarantor,who engages to pay on presentment for a sight bill and accept and pay at maturity for a time bill.,Guarantee,Notes:,1）,the guarantor stands for a debtor such as drawer,endorser,or acceptor and assumes his indebtedness to the holder,2）,when the guarantor is compelled to pay,his right of recourse arises against the guaranteed and all the prior parties of the guaranteed.,In the event of a draft being dishonored,the holder in due course can sue every person who signed the draft prior to him.,Qualifications to exert and preserve the right of recourse:,Completeness in form of the draft,Presenting for acceptance and payment on the due time,Notice of dishonor,拒付通知,When dishonored by non-payment or non-acceptance,the holder must give notice to all the parties who remain liable that the draft has been dishonored to preserve their liabilities on the draft.,Protest,拒绝证书,A written statement certified by a notary public or other authorized person for the purpose of giving evidence that a bill has been presented for acceptance or for payment but dishonored.,图示,Recourse,拒绝证书（,Certificate of Protest）：,是在拒付地点证明拒付事实的要式公证书。我国则是规定拒绝证明及其等效形式,有：,承兑人或付款人出具的拒绝承兑