K24C1.

Nhm 18

TIU LUN MN THANH TON QUC T

MT S VN C BN V TN DNG TH D PHNG (STANDBY LETTER OF CREDIT)

Trong nhng nm gn y, cng vi qu trnh hi nhp kinh t vi th gii, cc hot ng kinh doanh ngy mt tr nn a dng v phc tp lm th trng bo lnh nc ta ngy mt tr nn si ng. Tn dng th d phng (L/C d phng) l mt loi hnh bo lnh kt hp c nhiu u im ca cc loi hnh bo lnh v tn dng th truyn thng. Bn cnh , xu th pht trin vt tri ca loi hnh bo lnh bng tn dng th d phng ti M v nhiu quc gia trn th gii gip loi hnh ny du nhp v c nhiu trin vng pht trin Vit Nam. 1. 1.1. Gii thiu: nh ngha

L/C d phng l mt tn dng chng t hay l dn xp tng t, th hin ngha v ca ngn hng pht hnh ti ngi hng li trong vic:
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Thanh ton li khon tin m ngi yu cu pht hnh L/C d phng vay hoc c ng trc. Thanh ton khon n ca ngi yu cu pht hnh L/C d phng. Bi thng nhng thit hi do ngi yu cu pht hnh L/C d phng khng thc hin ngha v ca mnh.

Do L/C d phng c xem nh l phng tin thanh ton th yu. S khc nhau v L/C thng mi v L/C d phng l L/C thng mi hot ng trn c s thc hin hp ng ca ngi bn. Ngc li, L/C d phng m bo cho ngi hng li trong trng hp ngha v khng c thc hin. Trong L/C d phng, ngn hng pht hnh ghi r L/C ny ch c gi tr thc hin khi c s vi phm ngha v ca ngi yu cu pht hnh L/C, ngc li nu khng c s vi phm y, L/C d phng s khng c thc hin. L/C d phng c s dng nh mt hnh thc bo lnh trong mt phm vi rt rng bao gm cc hot ng thng mi, ti chnh.

K24C1.Nhm 18

1.2.

Lch s hnh thnh:

Xut pht t o lut ngn hng ni a ca Hoa K (National act 1864), trong cm cc t chc tn dng M m nhn ngha v bo lnh tr n cho khch hng. (Hu ht cc nc khc bn ngoi Hoa K tip tc cho php). Trong khi cc hot ng kinh doanh ngy cng tr nn a dng v phc tp, nhu cu bo lnh ngy cng tng, cc ngn hng M phi tm mt cch thc hin nghip v bo lnh, t ra i nghip v bo lnh bng tn dng th (L/C). Thng 5 nm 1977, Lut din gii M c ban hnh cho php cc ngn hng bo lnh cho khch hng thng qua tn dng th (L/C). Sau 18 nm, bn sa i Lut din gii M cho php ngn hng ni a pht hnh L/C d phng v cc cam kt c lp khc. T , L/C d phng c s dng nh 1 cng c bo lnh ph bin ti M. n nm 1998, khi Phng Thng mi quc t (ICC) pht hnh ISP98, b quy tc quc t iu chnh L/C d phng v cng c Lin Hip Quc v bo lnh c lp v th tn dng d phng UNCITRAL ra i th phm vi v khi lng giao dch L/C d phng tng ln nhanh chng. 2.
2.1.

Tnh cht: Tnh c lp:

L/C d phng khng ph thuc vo s tn ti hay hiu lc ca bt k giao dch gc, hay hp ng y nhim, hay bt k iu kin, iu khon no khng c trong cam kt d phng. Theo iu 1.06c ISP98: V th tn dng d phng l cam kt c lp cho nn kh nng thc thi cc ngha v ca ngi pht hnh khng ph thuc vo: Quyn v kh nng ca ngi pht hnh trong vic i ngi yu cu pht hnh L/C hon tr tin. Quyn ca ngi th hng trong vic c ngi yu cu pht hnh thanh ton. Vic tham chiu trong L/C n bt c mt tha thun hon tr tin no hoc giao dch c s no. Kin thc thc hnh ca Ngi pht hnh hoc s vi phm bt c tha thun hon tr tin hoc giao dch cc c s no. 2.2. Tnh cht khng hy ngang:

Khng th chnh sa hay hy b L/C ca ngi pht hnh khi cha c s ng ca ngi th hng hay ngi y nhim 2

K24C1.Nhm 18

Mc d cc bn c th tha thun s dng loi L/C c th hy ngang nhng n y ngi th hng vo th bt li nn trong thc t hon ton khng xut hin loi L/C d phng c th hy ngang.

2.3.

Tnh cht km chng t

Ging nh mt tn dng th km chng t bi v nh s gip ca cc chng t mi thc hin c tn dng d phng. Vic xut trnh chng t nhm mc ch chng minh vic ngi yu cu pht hnh th tn dng khng thc hin cam kt trn hp ng, khi ngn hng pht hnh L/C d phng phi thanh ton cho ngi hng li. Theo iu1.06.d ISP98: Cc ngha v ca ngi pht hnh ph thuc vo vic xut trnh cc chng t v vic kim tra ni dung ca cc chng t yu cu. 2.4. Tnh cht rng buc:

Theo iu 1.06.e ISP98: C gi tr rng buc i vi ngi pht hnh d cho ngi yu cu c y quyn pht hnh, hoc ngi pht hnh nhn c ph hoc ngi hng li nhn c, hoc c tin cy vo th tn dng d phng hoc sa i hay khng. 2.5. Tnh cht d phng:

Ch pht hnh trn c s tr tnh, d phng cho mt kh nng s c hnh vi khng thc hin hp ng. Vic thanh ton L/C d phng ch c thc hin khi c hnh vi khng thc hin ngha v hp ng ca ngi yu cu pht hnh L/C. iu ny c ngha l nu ngi yu cu pht hnh L/C hon thnh ngha v hp ng th L/C d phng ht hiu lc v khng c hot ng thanh ton no c. y vic thanh ton ch mang tnh cht th yu ch khng phi l ngha v chnh yu m cc ngn hng chc chn phi lm nh cc loi L/C truyn thng. 3. Phn loi:

C nhiu cch phn loi L/C d phng, thun tin cho cc bn trong qu trnh s dng, cch phn loi thng dng nht l theo i tng m bo. Theo ISP98, L/C d phng c phn loi theo i tng m bo thnh cc nhm:
3.1.

L/C d phng m bo thc hin (Performance Standby L/C):

c pht hnh nhm m bo ngha v thc hin hp ng ca ngi yu cu pht hnh L/C, bao gm c trch nhim chi tr cc khon thit hi pht sinh do vi phm 3

K24C1.Nhm 18

hp ng trong qu trnh thc hin hp ng c s. Loi L/C ny gip ngi mua trong hp ng c s gim thiu ri ro do ngi bn khng cung cp c hng, hng tr chm hay thiu cht lng
3.2.

L/C d phng i ng (Counter Standby L/C):

c pht hnh nhm mc ch bo lnh pht hnh mt th tn dng ring bit hay 1 cam kt khc ca ngi hng li. Loi L/C ny hot ng nh sau: Ngi yu cu pht hnh L/C lp ch th yu cu ngn hng ca mnh (ngn hng ch th) yu cu ngn hng i tc pht hnh 1 L/C cho ngi hng li.
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Ngn hng i tc pht hnh 1 L/C d phng cho ngi hng li. Ngn hng ch th cng pht hnh 1 L/C cho ngn hng i tc.

Khi c yu cu chi tr t ngi hng li, ngn hng i tc s tin hnh chi tr v sau thu li s tin ny t ngn hng ch th theo tha thun trong L/C d phng i ng. Nh vy vi loi L/C ny, c hai ngn hng hot ng vi t cch l nh cung cp dch c v ti tr cho khch hng.
3.3.

LC d phng m bo u thu hay d thu (Bid/Tender Standby L/C):

L cam kt ca ngn hng s chi tr cho ngi hng li nu ngi yu cu pht hnh L/C trng thu nhng rt lui khng thc hin hp ng na. Thi hn hiu lc ca loi L/C ny thng do nh u t t ra, thng thng l ko di n khi nh u t trng thu v k kt c hp ng thng mi, nu nh u t khng trng thu, L/C s ht hiu lc.
3.4.

LC d phng cho khon ng trc (Advanced Payment Standby L/C):

Dng m bo cho cc khon ng trc m ngi hng li cp cho ngi yu cu pht hnh L/C. Trn thc t trong cc hp ng thng mi c gi tr ln, cc bn thng cp tn dng cho nhau thng qua cc khon t cc. V th s c mt ca cc L/C d phng cho cc khon thanh ton trc s m bo cho cc khon ng trc m ngi hng li cp cho ngi yu cu pht hnh L/C, trnh nhng ri ro v sau.
3.5.

L/C d phng tr tin trc tip (Direct-pay Standby L/C):

m bo cho cc khon thanh ton ti hn theo hp ng gc m khng quan tm vic c xy ra vi phm hp ng hay khng. Khi n hn thanh ton, d khng c vic vi phm hp ng, ngi th hng c quyn yu cu ngn hng chi tr cho mnh. V im ny, loi L/C d phng ny ging cc loi L/C truyn thng v ngn hng s chi 4

K24C1.Nhm 18

tr nu xut trnh c cc chng t ph hp trong thi hn hiu lc ca L/C, im khc bit chnh l phm vi s dng, loi L/C d phng ny thng dng m bo cc hp ng ti chnh, trong khi L/C truyn thng dng trong cc hp ng thng mi hng ha thng thng.
3.6.

L/C d phng bo him (Insurance Standby L/C):

Ngn hng pht hnh cam kt tr tin ph bo him, ph ti bo him hoc cc loi thu ph khc nu ngi yu cu pht hnh L/C khng tr nhng khon ny ng hn. C c s m bo ny, cc cng ty c th nhn tin hng trc khi thanh ton cc ngha v ti chnh cho nh nc nh np thu xut nhp khu hoc 1 s loi thu, ph khc.
3.7.

L/C d phng ti chnh:

m bo cho ngha v tr tin ca ngi yu cu pht hnh L/C, theo , ngi hng li s c ngn hng pht hnh thanh ton khi xut trnh bt k chng t no chng minh ngha v tr tin vay. Nhiu L/C d phng ti chnh c gi tr ln n gn 100% gi tr hp ng c s, nn n l 1 khon m bo gn nh tuyt i cho ngi hng li L/C. Loi hnh L/C ny l loi hnh tn dng bo lnh hp ng vay n hoc bo lnh thanh ton c cc ngn hng M s dng nhiu nht.
3.8.

L/C d phng thng mi (Commercial Standby L/C):

m bo cho trch nhim ca ngi yu cu pht hnh L/C, phi thanh ton cho hng ha hay dch v. V l d phng, nn ch khi ngi mua khng tr tin, th ngi bn mi c quyn xut trnh chng t yu cu ngn hng pht hnh L/C thanh ton. 4. 4.1. Vai tr Vai tr m bo v n c ngha v thc hin hp ng:

Khi c thng bo v vic pht hnh L/C d phng, ngi hng li c th yn tm v vic thc hin hp ng ca pha i tc, mt khc nu c s vi phm, h s c m bo thanh ton t nh pht hnh L/C d phng. Trong cc giao dch thng mi, v nguyn tc, bn no vi phm s phi bi thng thit hi pht sinh, do v li ch kinh t ca mnh, cc bn s c trch nhim thc hin tt ngha v ca mnh, c bit l ngi yu cu pht hnh L/C. nng cao hiu qu kinh doanh cng nh uy tn ca mnh, h phi thc hin tt hp ng, ngoi ra 5

K24C1.Nhm 18

v c vai tr ca ngn hng, h cng s c tc dng n c bn yu cu pht hnh L/C lm tt ngha v ca mnh. 4.2. Vai tr ti tr:

Khi ngn hng chp nhn pht hnh 1 L/C d phng ngha l h cung cp 1 cng c ti tr v vn v uy tn cho khch hng. Vai tr ny c th hin r i vi 1 s loi L/C d phng nh: L/C d phng m bo tin ng trc: m bo khon tn dng thng mi cp cho ngi bn v h tr thc hin hp ng. m bo khon tin ng trc cho ngi mua.
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L/C d phng bo him: S dng ph bo him xoay vng vn kinh doanh (ph bo him c th chim ti 10 % gi tr hng ha).
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L/C d phng thanh ton trc tip: c cho vay thanh ton vi mc li

sut u i.

5.

Quy trnh thanh ton L/C d phng:

K24C1.Nhm 18

Quy trnh:
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Ngi yu cu pht hnh L/C v ngi hng li thit lp giao dch c s.

Ngi yu cu pht hnh in vo mu n lp L/C d phng v gi cho ngi pht hnh. Nh vy, trong mt giao dch bng L/C d phng, c 3 hp ng ring bit, l hp ng giao dch c s gia ngi yu cu pht hnh L/C vi ngi hng li, mu n xin pht hnh L/C d phng do ngi yu cu pht hnh k, v bn thn L/C d phng .
Ngi pht hnh nu ng pht hnh L/C s thng bo n ngi hng li (c th thng qua ngi thng bo nu ngi yu cu pht hnh L/C yu cu). Sau khi nhn c m bo thanh ton ca ngn hng, ngi hng li cung cp dch v hoc hng ha cho ngi yu cu pht hnh L/C. Nu ngi yu cu pht hnh L/C khng thc hin ng ngha v hp ng, ngi hng li chun b cc chng t cn thit cho vic thanh ton L/C d phng v xut trnh n vi nh pht hnh.

Nh pht hnh kim tra tnh hp l ca cc chng t, nu n ng vi cc iu kin thanh ton, h s chi tr cho ngi hng li.
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Nh pht hnh yu cu pha ngi yu cu pht hnh L/C chi tr v gi cc chng t li cho h.
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Ngi yu cu pht hnh L/C dng cc chng t nhn hng ha, dch v t pha nh vn chuyn, kt thc chu trnh thanh ton L/C d phng. Kt lun: Tuy mi ch xut hin khng lu, nhng vi nhng u im vt tri ca mnh, L/C d phng ang tr thnh 1 trong nhng sn phm ti tr thanh ton c nhng bc pht trin nhanh nht trn th gii. L/C d phng l mt sn phm u vit v d s dng nhng cn kh mi m vi th trng Vit Nam. Vi nhng u im ca mnh, s dng loi hnh bo lnh ny c th gp phn gim thiu ri ro trong nhiu loi giao dch, gip a dng v ton din ha th trng bo lnh nc ta.

TI LIU THAM KHO

Buddy Baker, ABN AMRO Bank (March 7, 2005), Standby Letter of Credit, http://www.maxtrad.com

Lease of Bank Instrument, http://www.asiafg.com/bussiness03_2.htm ICC, (1998) Quy tc thc hnh tn dng th d phng quc t ISP98 Kha lun, Mt s vn v tn dng th d phng trong thanh ton quc t, http://kilobooks.com/threads/1947-NT198-M%E1%BB%99t-s%E1%BB%91-v%E1%BA %A5n-%C4%91%E1%BB%81-v%E1%BB%81-t%C3%ADn-d%E1%BB%A5ng-th %C6%B0-d%E1%BB%B1-ph%C3%B2ng-trong-thanh-to%C3%A1n-qu%E1%BB%91ct%E1%BA%BF DANH SCH NHM 18 Nguyn Th Ngc Qunh MSSV: 030124080749 Nguyn Th Thanh Lam MSSV:030124080426 Trn M Linh MSSV: 030124080634 ng Th Thu Phng MSSV: 030124081181