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信用證進(jìn)口押匯的風(fēng)險(xiǎn)這么復(fù)雜？如何防范！Is the risk of L / C import documentary bill so complex? How to prevent!
發(fā)布時(shí)間：
2021-10-11
信用證進(jìn)口押匯的風(fēng)險(xiǎn)這么復(fù)雜？如何防范！進(jìn)口信用證押匯是指銀行收到國(guó)外來(lái)單后，應(yīng)開證申請(qǐng)人要求向其提供的短期資金融通，用以支付該單據(jù)項(xiàng)下款項(xiàng)。在此基礎(chǔ)上，開證行在收到信用證項(xiàng)下的單據(jù)后先行付款，然后根據(jù)與進(jìn)口商之間的進(jìn)口押匯協(xié)議及進(jìn)口商簽發(fā)的信托收據(jù)將單據(jù)交進(jìn)口商，進(jìn)口商憑單提貨并在市場(chǎng)銷售后，將貨款及利息交還開證行。由此可見(jiàn)，進(jìn)口押匯的實(shí)質(zhì)是銀行對(duì)進(jìn)口商的一種短期放款。從進(jìn)口押匯的含義可以看出其
信用證進(jìn)口押匯的風(fēng)險(xiǎn)這么復(fù)雜？如何防范！
進(jìn)口信用證押匯是指銀行收到國(guó)外來(lái)單后，應(yīng)開證申請(qǐng)人要求向其提供的短期資金融通，用以支付該單據(jù)項(xiàng)下款項(xiàng)。在此基礎(chǔ)上，開證行在收到信用證項(xiàng)下的單據(jù)后先行付款，然后根據(jù)與進(jìn)口商之間的進(jìn)口押匯協(xié)議及進(jìn)口商簽發(fā)的信托收據(jù)將單據(jù)交進(jìn)口商，進(jìn)口商憑單提貨并在市場(chǎng)銷售后，將貨款及利息交還開證行。由此可見(jiàn)，進(jìn)口押匯的實(shí)質(zhì)是銀行對(duì)進(jìn)口商的一種短期放款。
從進(jìn)口押匯的含義可以看出其運(yùn)作大體分為三個(gè)步驟：開證行根據(jù)與進(jìn)口商簽訂的進(jìn)口押匯協(xié)議對(duì)外付款；進(jìn)口商憑信托收據(jù)領(lǐng)取貨運(yùn)單據(jù)；進(jìn)口商銷貨后，將貨款歸還銀行，換回信托收據(jù)。進(jìn)口押匯雖然給進(jìn)口商提供了融資便利，但對(duì)銀行的風(fēng)險(xiǎn)是顯而易見(jiàn)的。
進(jìn)口押匯過(guò)程中經(jīng)常面臨的風(fēng)險(xiǎn)有:
一、貨物價(jià)格下跌風(fēng)險(xiǎn)
當(dāng)進(jìn)口企業(yè)與外商簽訂進(jìn)口合同時(shí)，商品的市場(chǎng)價(jià)格看好，進(jìn)口是有利可圖的，但等貨物進(jìn)口銷售時(shí)，價(jià)格卻大幅度下跌，原想盈利反而虧損。這時(shí)企業(yè)的還款能力會(huì)出現(xiàn)問(wèn)題，風(fēng)險(xiǎn)就出現(xiàn)了。
二、企業(yè)挪用資金風(fēng)險(xiǎn)
進(jìn)口企業(yè)雖然將貨物賣出，順利收回貨款，但恰有其他方面急用款項(xiàng)，或債務(wù)糾紛賬款被凍結(jié)扣劃，無(wú)法按時(shí)歸還押匯銀行的到期押匯款，此時(shí)銀行的風(fēng)險(xiǎn)將不可避免。
三、匯率變動(dòng)風(fēng)險(xiǎn)
銀行對(duì)進(jìn)口企業(yè)押匯幣種如果是人民幣，則國(guó)內(nèi)貸款回收也是人民幣，就不會(huì)有匯率變動(dòng)風(fēng)險(xiǎn)。但若押匯幣種是美元或其他外幣，則企業(yè)要承擔(dān)人民幣貶值的風(fēng)險(xiǎn)。
那么如何防范進(jìn)口押匯中的風(fēng)險(xiǎn)?
第一，銀行要嚴(yán)格按照現(xiàn)行《擔(dān)保法》的要求構(gòu)建進(jìn)口押匯的擔(dān)保機(jī)制，確保每種方式的擔(dān)保合法有效，并且不會(huì)引發(fā)相互矛盾。在進(jìn)口押匯中，銀行一般將質(zhì)押的貨物或者單據(jù)轉(zhuǎn)交給了進(jìn)口商，這就可能導(dǎo)致質(zhì)押無(wú)效或者質(zhì)押效力不能對(duì)抗第三人，法院對(duì)此將認(rèn)為銀行放棄了物保，那么保證人就僅在物保價(jià)值之外的范圍內(nèi)承擔(dān)保證責(zé)任。因此，銀行應(yīng)該要求保證人在簽訂書面保證合同時(shí)，明確約定在銀行將貨物或單據(jù)交給進(jìn)口商后，自愿承擔(dān)包括對(duì)貨物所擔(dān)保債權(quán)范圍內(nèi)部分的責(zé)任，避免銀行因轉(zhuǎn)交質(zhì)物而造成保證人享有對(duì)銀行物保放棄的抗辯權(quán)而引發(fā)的貸款損失風(fēng)險(xiǎn)。
第二，嚴(yán)格審查押匯申請(qǐng)人以及擔(dān)保人的信用和能力， 全面考察開證申請(qǐng)人的資信狀況。進(jìn)口押匯業(yè)務(wù)的風(fēng)險(xiǎn)主要來(lái)自于申請(qǐng)人的業(yè)務(wù)經(jīng)營(yíng)能力和履約付款能力，銀行在信用證項(xiàng)下給客戶提供融資要清楚地認(rèn)識(shí)到客戶的信用風(fēng)險(xiǎn)才是最根本的風(fēng)險(xiǎn)。這一措施是最終防止押匯擔(dān)保機(jī)制固有缺陷的有效措施。從實(shí)踐來(lái)看， 一些押匯申請(qǐng)人惡意與擔(dān)保人串通，惡意逃避銀行債務(wù)。銀行尤其應(yīng)注意關(guān)聯(lián)公司之間的擔(dān)保和交易， 對(duì)進(jìn)口押匯業(yè)務(wù)的影響。
第三，嚴(yán)格把握開證額度的使用條件，科學(xué)匹配開證額度與保證金比例之間的關(guān)系。使用額度開立信用證應(yīng)滿足一些基本條件，在條件達(dá)到的前提下使用開證額度，搭配以部分比例的保證金開立信用證， 可以有效控制信用證項(xiàng)下貿(mào)易融資風(fēng)險(xiǎn)。
第四，在操作時(shí)要完善信息披露制度，增強(qiáng)微觀金融主體的風(fēng)險(xiǎn)防范意識(shí)，改善銀行融資信息的不對(duì)稱狀態(tài)。扭轉(zhuǎn)這一狀態(tài)的根本手段是全面、準(zhǔn)確、及時(shí)的信息披露與報(bào)告制度，進(jìn)行全面的風(fēng)險(xiǎn)管理。即對(duì)整個(gè)機(jī)構(gòu)各個(gè)層次的業(yè)務(wù)單位通過(guò)系統(tǒng)信息處理，集中化的控制與管理風(fēng)險(xiǎn)。銀行內(nèi)部和外部聯(lián)行間信息資源進(jìn)行歸類、整合，通過(guò)信息共享，建立可以在銀行內(nèi)部及聯(lián)行之間共享的信息系統(tǒng)、風(fēng)險(xiǎn)控制系統(tǒng)、決策支持系統(tǒng)，形成一個(gè)以風(fēng)險(xiǎn)管理為核心的資產(chǎn)負(fù)債管理體系。
第五，加強(qiáng)貸后管理。銀行有關(guān)部門應(yīng)隨時(shí)了解押匯申請(qǐng)人的經(jīng)營(yíng)狀況、銀行狀況、財(cái)產(chǎn)狀況以及進(jìn)口貨物的銷售、國(guó)際國(guó)內(nèi)市場(chǎng)信息。如發(fā)現(xiàn)押匯異常情況，及時(shí)采取防范、補(bǔ)救措施。應(yīng)加強(qiáng)對(duì)進(jìn)口押匯的風(fēng)險(xiǎn)管理，原則上不允許對(duì)客戶被動(dòng)押匯，特殊情況必須嚴(yán)格審批。
Is the risk of L / C import documentary bill so complex? How to prevent!
Documentary bill of import letter of credit refers to the short-term financing provided by the bank to the applicant at the request of the issuing applicant after receiving the foreign document to pay the amount under the document. On this basis, the issuing bank shall make payment in advance after receiving the documents under the letter of credit, and then deliver the documents to the importer according to the import documentary bill agreement with the importer and the trust receipt issued by the importer. The importer shall pick up the goods against the documents and return the payment and interest to the issuing bank after they are sold in the market. It can be seen that the essence of import documentary bill is a short-term loan from the bank to the importer.
From the meaning of import documentary bill, it can be seen that its operation is generally divided into three steps: the issuing bank makes external payment according to the import documentary bill agreement signed with the importer; The importer receives the shipping documents with the trust receipt; After the importer sells the goods, he will return the payment to the bank in exchange for the trust receipt. Although import documentary bill provides financing facilities for importers, the risk to banks is obvious.
Risks often faced in the process of import documentary bills include:
1、 Risk of falling goods prices
When an import enterprise signs an import contract with a foreign merchant, the market price of the goods is optimistic and the import is profitable. However, when the goods are imported and sold, the price drops sharply, and the original intention is to make a profit but lose money. At this time, the repayment ability of the enterprise will have problems, and the risk will appear.
2、 Risk of misappropriation of funds by enterprises
Although the import enterprise sold the goods and successfully recovered the payment for goods, there were other urgent funds, or the accounts in debt disputes were frozen and deducted, and it was unable to return the due pledged remittance of the documentary bank on time. At this time, the risk of the bank will be inevitable.
3、 Exchange rate change risk
If the bill negotiation currency of the bank to the import enterprise is RMB, the domestic loan recovery is also RMB, so there will be no risk of exchange rate change. However, if the documentary currency is US dollars or other foreign currencies, the enterprise shall bear the risk of RMB depreciation.
So how to prevent the risks in import documentary bills?
First, banks should build a guarantee mechanism for import documentary bills in strict accordance with the requirements of the current guarantee law to ensure that each way of guarantee is legal and effective and will not lead to contradictions. In the import documentary bill, the bank generally transfers the pledged goods or documents to the importer, which may lead to the invalidity of the pledge or the effectiveness of the pledge can not resist the third party. The court will think that the bank has abandoned the property protection, so the guarantor will bear the guarantee liability only within the scope beyond the value of the property protection. Therefore, when signing the written guarantee contract, the bank should require the guarantor to clearly agree that after the bank delivers the goods or documents to the importer, it will voluntarily bear the responsibility including the part within the scope of the creditor's rights guaranteed for the goods, so as to avoid the risk of loan loss caused by the guarantor's right of defense against the bank's property guarantee due to the transfer of the pledge.
Second, strictly examine the credit and ability of the documentary bill applicant and the guarantor, Comprehensively investigate the credit status of the applicant. The risk of import documentary bill business mainly comes from the applicant's business operation ability and performance payment ability. When banks provide financing to customers under letters of credit, they should clearly recognize that the customer's credit risk is the most fundamental risk. This measure is an effective measure to prevent the inherent defects of the documentary guarantee mechanism. In practice, Some documentary bill applicants maliciously collude with the guarantor to maliciously evade bank debts. Banks should pay particular attention to guarantees and transactions between affiliated companies, Impact on import documentary bill business.
Third, strictly grasp the use conditions of the L / C limit and scientifically match the relationship between the L / C limit and the margin ratio. Some basic conditions shall be met when opening a letter of credit with a credit limit. On the premise that the conditions are met, the credit limit shall be used and a partial proportion of the deposit shall be used to open a letter of credit, It can effectively control the trade financing risk under the letter of credit.
Fourth, in operation, we should improve the information disclosure system, enhance the risk prevention awareness of micro financial subjects, and improve the asymmetric state of bank financing information. The fundamental means to reverse this situation is a comprehensive, accurate and timely information disclosure and reporting system and comprehensive risk management. That is to centrally control and manage risks for business units at all levels of the whole organization through system information processing. Classify and integrate the internal and external inter-bank information resources of the bank, establish the information system, risk control system and decision support system that can be shared within the bank and among the inter-bank through information sharing, and form an asset liability management system with risk management as the core.
Fifth, strengthen post loan management. The relevant departments of the bank shall keep abreast of the applicant's business status, bank status, property status, sales of imported goods and international and domestic market information. In case of any abnormal situation of documentary bill, preventive and remedial measures shall be taken in time. The risk management of import documentary bills should be strengthened. In principle, passive documentary bills to customers are not allowed, and must be strictly approved under special circumstances.
Keyword:
信用證,the,of,and,to,押匯,documentary,風(fēng)險(xiǎn),進(jìn)口,銀行
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