各种各样的信用证样本_中英文对照.doc

信用证样本大全
(越南、韩国、塞浦路斯、加拿大、迪拜、阿尔及利亚、印度、日本)
一、越南信用证（信开）
Appliant(申请人) : MINEXPORT SAIGON
35-37 BEN CHUONG DUONG ST.,DIST.1
HOCHIMINH CITY,VIETNAM
Beneficiary（受益人）: /1207047109045731923
TAIZHOU JIADELI DOOR MACHINE CO.,
LTD,NO.188,NORTHERN DAXI ROAD,DAXI TOWN,WENLING CITY,ZHEJIANG PROVINCE,CHINA
Currency code,amount（信用证总额）:USD7380.00
Availlable With By:ANY BANK IN CHINA BY NEGOTIATION 任何银行议付
Drafts at: SIGHT FOR 100POT OF INVOICE value付发票的全部金额
Drawee（付款行）:EBVIVNVX
VIETNAM EXPORT IMPORT COMMERCIAL JOMO CHIMINH CITY,VIETNAM
Partial Shipments:NOT ALLOWED（不允许分装）
Transshipment:ALLOWED 允许转船
Loading on Boad/Dispatch/Taking in Charge at /Form: ANY CHINESE PORT起运港
Latest Date of shipment（最迟装船日）：060820
Description of Goods and /or services（货物描述）:1.NAME OF GOODS:ELECTRIC ROLLING DOOR MACHINE(FULL SET)
2.QUANTITY:100SETS
3.UNITPRICE:USD73.80/SETCIFTANCANG,HOCHINHCITY,VIETNAM(INCOTERMS2000)
4.AMOUNT:USD7,380.00
5.ORIGIN:MADE IN CHINA
6.QUALITY:BRAND NEW AND IN GOOD WORKING CONDITION
7.PACKING:EACH SET IS PACKED INTO ONE CARTON BOX
8.MARKINGIEN ANH,VIETNAM
Documents Required: THE FOLLOWING DOCUMENTS IN ENGLISH:
1.SIGNED COMMERCIAL INVOICE IN 03 ORIGINALS
AND 01 PHOTOCOPY
已签发的商业发票三正一副
2.FULL SET(3/3) ORIGINALS AND 01 PHOTOSHOP OF SIGNED CLEAN SHIPPED ON BOARD OCEAN BILLL OF LADING MADE OUT TO ORDER OF VIETNAM EXIMBANK MARKED FREIGHT PREPAID AND NOTIFY THE APPLICANT,ADDRESS AND TELEPHONE NBR OF SHIPPING AGENT IN HOCHIMINH CITY AND L/C NBR MUST BE INDICATED IN B/L
已装船的清洁提单三正一副，做成以VIETNAM EXIMBANK 为抬头，注明运费已付，通知申请人，地址和电话号码在胡志明市的货运代理，信用证号码必须显示在提单上。
3. (FULL NAME OF GOODS STATED)
由卖家出具的质量和数量证明2份正本，注明货物的全名。
4.CERTIFICATED OF ORIGIN ISSUED BY CHINA CHAMER OF COMMERCE ON OR BEFORE BILL OF LADING DATE IN 01 ORIGIN AND 02 COPIES
中国商会签发的原产地证明书一正两副，日期不得迟于提单日。
5.SIGNED DETAILED PACKING LIST IN 03 ORIGINALS AND 01 PHOTOCOPY.
已签发的装箱单三正一副
6.COPY OF FAX ADVISING APPLICANT DATED,VESSEL NAME,QUANTITYOFGOODS,PACKINGDETAILS,CONTRACT NO,NAME OF COMMODITY.INV value,L/C NBR,LOADING PORT,ETA HOCHINMINH CITY PORT .
VN WITHIN 03 WORKING DAYS FROM SHIPMENT DATE。
装船通知，写明开船日，船名，货物数量，装箱情况，合同号，货物名称，发票价值，信用证号码，装运港，目的港，在船开后的三个工作日内传真给议付申请人。
7.INSURANCE COVERED BY SELLER
INSURANCE POLICY /CERTIFICATE IN 02 ORIGINALS COVERING ALL RISKS FOR 110POT OF INVOICE value BLANK ENDORSED INDICATIONS CLAIM PAYBLE BY BAO VIET IN HOCHIMINH CITY,VIETNAM.
由卖家投保, 按发票金额百分之一百一十(110%)投保的运输一切险保险单或保险证明原件两份。空白背书指示
Charge ALL BANKING CHARGES OUTSIDE VIETNAM
INCLUDING ADVISING ,NEGOTIATING,REIMBURSING
COMMISION N AMENDMENT
CHARGES AT BEN’S ACC.ADVISING/
AMENDMENT CHARGES TO BE COLLECTED
BEFORE RELEASE OF L/C/ AMENDMENT
Period for presentation（单据提交日期）：DOCUMENTS MUST BE PRESENTED WITHIN
21 DAYS AFTER SHIPMENT DATE
开船后21天内提交

Confirmation instructions WITHOUT

Instructions to the paying/accepting/ PLS SEND DOCUMENTS IN COMPLIANCE WITH L/C
Negotiating bank TERMS AND CONDITIONS IN 2 LOTS(THE FIRST LOT
BY DHL AND THE SECOND ONE BY REGISTERED
AIRMAIL)TO VIETNAM EXIMBANK,NO.7,
LETHI HONG GAM ST.,DIST.1 HCMCITY,VIETNAM
WITHIN 07 BANKING DAYS AFTER OUR RECEIPT OF
DOCUMENTS STRICTLY COMPLIED WITH L/C TERMS
AND CONDITIONS,WE SHALL REIMBURSE YOU
ACCORDING TO YR INSTRUCTIONS IN THE CURRENCY OF THE CREDIT.
USD50.00 DISCREPANCY FEE WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH DISCREPANT SET OF DOCUMENTS PRESENTED UNDER THIS L/C

Advise through bank ICBKCHBJZJP

INDUSTRIAL AND COMMERCIAL BANK OF C HANGZHOU ,CHINA 。

二、韩国信用证（电开）
Issue of a Documentary Credit
BKCHCNBJA08E SESSION: 000 ISN: 000000
BANK OF CHINA
LIAONING
NO. 5 ZHONGSHAN SQUARE
ZHONGSHAN DISTRICT
DALIAN
CHINA-------开证行
Destination Bank : KOEXKRSEXXX MESSAGE TYPE: 700
KOREA EXCHANGE BANK
SEOUL
178.2 KA, ULCHI RO, CHUNG-KO--------通知行
Type of Documentary Credit 40A IRREVOCABLE--------信用证性质为不可撤消
Letter of Credit Number 20 LC84E0081/99------信用证号码,一般做单时都要求注此号
Date of Issue 31G 990916------开证日期
Date and Place of Expiry 31D 991015 KOREA-------失效时间地点
Applicant Bank 51D BANK OF CHINA LIAONING BRANCH----开证行
Applicant 50 DALIAN WEIDA TRADING CO., LTD.------开证申请人
Beneficiary 59 SANGYONG CORPORATION
CPO BOX 110
SEOUL
KOREA-------受益人
Currency Code, Amount 32B USD 1,146,725.04-------信用证总额
Available with...by... 41D ANY BANK BY NEGOTIATION-------呈兑方式任何银行议付
有的信用证为 ANY BANK BY PAYMENT, 些两句有区别, 第一个为银行付款后无追索权, 第二个则有追索权就是有权限要回已付给你的钱
Drafts at 42C 45 DAYS AFTER SIGHT-------见证45天内付款
Drawee 42D BANK OF CHINA LIAONING BRANCH-------付款行
Partial Shipments 43P NOT ALLOWED---分装不允许
Transhipment 43T NOT ALLOWED---转船不允许
Shipping on Board/Dispatch/Packing in Charge at/ from 44A RUSSIAN SEA----- 起运港
Transportation to 44B DALIAN PORT, P.R.CHINA -----目的港
Latest Date of Shipment 44C 990913--------最迟装运期
Description of Goods or Services: 45A
--------货物描述
FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT CFR DALIAN QUANTITY: 200MT
ALASKA PLAICE (WITH YELLOW BELLY) USD600/MT CFR DALIAN QUANTITY: 300MT
Documents Required: 46A------------议付单据
1. SIGNED COMMERCIAL INVOICE IN 5 COPIES.
--------------签字的商业发票五份
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" NOTIFYING LIAONING OCEAN FISHING CO., LTD. TEL[phone]
-------------一整套清洁已装船提单, 抬头为TO ORDER 的空白背书,且注明运费已付,通知人为LIAONING OCEAN FISHING CO., LTD. TEL[phone]
3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C.
-------------装箱单/重量单四份, 显示每个包装产品的数量/毛净重和信用证要求的包装情况.
4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR.
--------由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份..
5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, value OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBER.
--------受益人证明的传真件, 在船开后三天内已将船名航次,日期,货物的数量, 重量价值,信用证号和合同号通知付款人.
6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的原产地证明三份.
7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的健康/检疫证明三份.
ADDITIONAL INSTRUCTIONS: 47A-----------附加指示
1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE.
----------租船提单和第三方单据可以接受
2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE.
----------装船期早于信用证的签发日期是可以接受的
3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED.
---------允许数量和金额公差在10%左右
Charges 71B ALL BANKING CHARGES OUTSIDE THE OPENNING BANK ARE FOR BENEFICIARY'S ACCOUNT.
Period for Presentation 48 DOCUMENTSMUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.
Confimation Instructions 49 WITHOUT
Instructions to the Paying/Accepting/Negotiating Bank: 78
1. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, UNLESS OTHERWISE STATED ABOVE.
2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED.
"Advising Through" Bank 57A KOEXKRSEXXX MESSAGE TYPE: 700
KOREA EXCHANGE BANK
SEOUL
178.2 KA, ULCHI RO, CHUNG-KO

三、韩国信用证（电开）

Issue of a Documentary Credit

BKCHCNBJA08E SESSION: 000 ISN: 000000
     BANK OF CHINA
     LIAONING
     NO. 5 ZHONGSHAN SQUARE
     ZHONGSHAN DISTRICT
     DALIAN
     CHINA-------开证行
Destination Bank
:
KOEXKRSEXXX MESSAGE TYPE: 700
     KOREA EXCHANGE BANK
     SEOUL
     178.2 KA, ULCHI RO, CHUNG-KO--------通知行

Type of Documentary Credit
40A
IRREVOCABLE--------信用证性质为不可撤消
Letter of Credit Number
20
LC84E0081/99------信用证号码,一般做单时都要求注此号
Date of Issue
31G
990916------开证日期
Date and Place of Expiry
31D
991015 KOREA-------失效时间地点
Applicant Bank
51D
BANK OF CHINA LIAONING BRANCH----开证行
Applicant
50
DALIAN WEIDA TRADING CO., LTD.------开证申请人
Beneficiary
59
SANGYONG CORPORATION
     CPO BOX 110
     SEOUL
     KOREA-------受益人
Currency Code, Amount
32B
USD 1,146,725.04-------信用证总额
Available with...by...
41D
ANY BANK BY NEGOTIATION-------呈兑方式任何银行议付
有的信用证为 ANY BANK BY PAYMENT, 些两句有区别, 第一个为银行付款后无追索权, 第二个则有追索权就是有权限要回已付给你的钱
Drafts at
42C
45 DAYS AFTER SIGHT-------见证45天内付款
Drawee
42D
BANK OF CHINA LIAONING BRANCH-------付款行
Partial Shipments
43P
NOT ALLOWED---分装不允许
Transhipment
43T
NOT ALLOWED---转船不允许
Shipping on Board/Dispatch/Packing in Charge at/ from
44A RUSSIAN SEA----- 起运港
Transportation to
44B
DALIAN PORT, P.R.CHINA -----目的港
Latest Date of Shipment
44C
990913--------最迟装运期
Description of Goods or Services: 45A
--------货物描述
     FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT CFR DALIAN QUANTITY: 200MT
     ALASKA PLAICE (WITH YELLOW BELLY) USD600/MT CFR DALIAN QUANTITY: 300MT
Documents Required: 46A------------议付单据
1. SIGNED COMMERCIAL INVOICE IN 5 COPIES.
--------------签字的商业发票五份
     2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" NOTIFYING LIAONING OCEAN FISHING CO., LTD. TEL:[phone]
-------------一整套清洁已装船提单, 抬头为TO ORDER 的空白背书,且注明运费已付,通知人为LIAONING OCEAN FISHING CO., LTD. TEL:[phone]
     3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C.
-------------装箱单/重量单四份, 显示每个包装产品的数量/毛净重和信用证要求的包装情况.
     4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR.
--------由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份..
     5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, VALUE OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBER.
--------受益人证明的传真件, 在船开后三天内已将船名航次,日期,货物的数量, 重量价值,信用证号和合同号通知付款人.
     6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的原产地证明三份.
     7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的健康/检疫证明三份.
ADDITIONAL INSTRUCTIONS: 47A-----------附加指示
1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE.
----------租船提单和第三方单据可以接受
     2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE.
----------装船期早于信用证的签发日期是可以接受的
     3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED.
---------允许数量和金额公差在10%左右
Charges
71B
ALL BANKING CHARGES OUTSIDE THE OPENNING BANK ARE FOR BENEFICIARY'S ACCOUNT.
Period for Presentation
48
DOCUMENTSMUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.
Confimation Instructions
49
WITHOUT
Instructions to the Paying/Accepting/Negotiating Bank: 78
     1. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, UNLESS OTHERWISE STATED ABOVE.
     2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED.
"Advising Through" Bank
57A
KOEXKRSEXXX MESSAGE TYPE: 700
     KOREA EXCHANGE BANK
     SEOUL
     178.2 KA, ULCHI RO, CHUNG-KO

四、塞浦路斯信用证（电开）

TO:BANK OF CYPRUS LTD
LETTERS OF CREDIT DEPARTMENT
NTCOSIA COMMERCIAL OPERATIONS CENTER
INTERNATIONAL DIVISION
******
******

TEL:******
FAX:******
TELEX:2451 & 4933 KYPRIA CY
SWIFT:BCYPCY2N

DATE:23 MARCH 2005

APPLICATION FOR THE ISSUANCE OF A LETTER OF CREDIT

SWIFT MT700 SENT TO:MT700转送至
STANDARD CHARTERD BANK
UNIT 1-8 52/F SHUN NIND SQUARE
O1 WANG COMMERCIAL CENTRE,SHEN NAN
ROAD EAST,SHENZHEN 518008 - CHINA
渣打银行深圳分行
深南东路5002号
信兴广场地王商业大厦52楼1-8单元
电　　话： 82461688

:27: SEQUENCE OF TOTAL序列号
1/1 指只有一张电文
:40A: FORM OF DOCUMENTARY CREDIT跟单信用证形式 IRREVOCABLE 不可撤消的信用证
:20OCUMENTARY CREDIT NUMBER信用证号码00143-01-0053557
:31C: DATE OF ISSUE开证日
如果这项没有填，则开证日期为电文的发送日期。
:31DATE AND PLACE OF EXPIRY信用证有效期 050622 IN CHINA 050622在中国到期
:50: APPLICANT 信用证开证审请人
******* NICOSIA 较对应同发票上是一致的
:59: BENEFICIARY 受益人
CHAOZHOU HUALI CERAMICS FACTORY
FENGYI INDUSTRIAL DISTRICT, GUXIANG TOWN, CHAOZHOU CITY,GUANGDONG PROVINCE,CHINA.潮州华利陶瓷洁具厂
:32B: CURRENCY CODE,AMOUNT 信用证项下的金额
USD***7841,89
:41D:AVAILABLE WITH....BY.... 议付适用银行
STANDARD CHARTERED BANK
CHINA AND/OR AS BELOW 渣打银行或以下的
BY NEGOTIATION 任何议付行
:42CRAFTS AT 开汇票
SIGHT 即期
:42ARAWEE 付款人
BCYPCY2NO10
BANK OF CYPRUS LTD 塞浦路斯的银行名
:43PARTIAL SHIPMENTS 是否允许分批装运
NOT ALLOWED 不可以
:43T:TRANSHIPMENT转运
ALLOWED允许
:44AOADING ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM...装船港口
SHENZHEN PORT深圳
:44B:FOR TRANSPORTATION TO 目的港
LIMASSOL PORT发票中无提及
:44C: LATEST DATE OF SHIPMENT最后装船期
050601
:045AESCRIPTION OF GOODS AND/OR SERVICES 货物/服务描述
SANITARY WARE 陶瓷洁具
F O B SHENZHEN PORT,INCOTERMS 2000 fob深圳港，INCOMTERMS 2000
:046AOCUMENTS REQUIRED 须提供的单据文件
*FULL SET (AT LEAST THREE) ORIGINAL CLEAN SHIPPED ON BOARD BILLS OF LADING ISSUED TO THE ORDER OF BANK OF CYPRUS PUBLIC COMPANY LTD,CYPRUS,NOTIFY PARTIES APPLICANT AND OURSELVES,SHOWING
全套清洁已装船提单原件(至少三份)，作成以“塞浦路斯股份有限公司”为抬头，通知开证人和我们自己，注明
*FREIGHT PAYABLE AT DESTINATION AND BEARING THE NUMBER OF THIS CREDIT.
运费在目的港付注明该信用证号码
*PACKING LIST IN 3 COPIES.
装箱单一式三份
*CERTIFICATE ISSUED BY THE SHIPPING COMPANY/CARRIER OR THEIR
AGENT STATING THE B/L NO(S) AND THE VESSEL(S) NAME CERTIFYING
THAT THE CARRYING VESSEL(S) IS/ARE: A) HOLDING A VALID SAFETY
MANAGEMENT SYSTEM CERTIFICATE AS PER TERMS OF INTERNATIONAL
SAFETY MANAGEMENT CODE AND
B) CLASSIFIED AS PER INSTITUTE CLASSIFICATION CLAUSE 01/01/2001
BY AN APPROPRIATE CLASSIFICATION SOCIETY
由船公司或代理出有注明B/L号和船名的证明书证明他们的船是:
A)持有根据国际安全管理条款编码的有效安全管理系统证书; 和
B)由相关分级协会根据2001年1月1日颁布的ICC条款分类的.
*COMMERCIAL INVOICE FOR USD11,202,70 IN 4 COPIES DULY SIGNED BY THE BENEFICIARY/IES, STATING THAT THE GOODS SHIPPED:
A)ARE OF CHINESE ORIGIN.
B)ARE IN ACCORDANCE WITH BENEFICIARIES PROFORMA INVOICE NO.
HL050307 DATED 07/03/05.
由受益人签署的商业发票总额USD11,202,70一式四份，声明货物运输：
A)原产地为中国
B)同号码为HL050307 开立日为 07/03/05的商业发票内容一致

:047A: ADDITIONAL CONDITIONS附加条件
* THE NUMBER AND DATE OF THE CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS (IF REQUIRED).
信用证号码及日期和我们的银行名必须体现在所有单据上(如果有要求)
*TRANSPORT DOCUMENTS TO BE CLAUSED: ’VESSEL IS NOT SCHEDULED TO CALL ON ITS CURPENT VOYAGE AT FAMAGUSTA,KYRENTA OR KARAVOSTASSI,CYPRUS.
运输单据注明" 船在其航行途中不得到塞***的Famagusta, Kyrenta or Karavostassi这些地方
*INSURANCE WILL BE COVERED BY THE APPLICANTS.保险由申请人支付
*ALL DOCUMENTS TO BE ISSUED IN ENGLISH LANGUAGE.所有单据由英文缮制
*NEGOTIATION/PAYMENT:UNDER RESERVE/GUARANTEE STRICTLY 保结押汇或是银行保函 PROHIBITED. 禁止
*DISCREPANCY FEES USD80, FOR EACH SET OF DISCREPANT DOCUMENTS PRESENTED UNDER THIS CREDIT,WHETHER ACCEPTED OR NOT,PLUS OUR CHARGES FOR EACH MESSAGE CONCERNING REJECTION AND/OR ACCEPTANCE MUST BE BORNE BY BENEFICIARIES THEMSELVES AND DEDUCTED FROM THE AMOUNT PAYABLE TO THEM.
修改每个单据不符点费用将扣除80美元(最多40)
*IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US AND REJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPON
APPLICANT’S WAIVER OF SUCH DISCREPANCIES, NOTWITHSTANDING ANY COMMUNICATION WITH THE PRESENTER THAT WE ARE HOLDING DOCUMENTS AT
ITS DISPOSAL, UNLESS ANY PRIOR INSTRUCTIONS TO THE CONTRARY ARE R