Cu 1: Cc loi tin t c s dng trong thanh ton quc t? c im mi loi?
*ging cu 1 ca phn cc iu kin thanh ton trong hp ng mua bn ngoi thng. Cu 2: Tin t do chuyn i l g? Cho v d. - Khi nim: l nhng tin t m lut tin t ca nc hoc khi kinh t c tin t , cho ai c thu nhp tin ny c quyn yu cu Ngn hng chuyn i t do m khng cn giy php. (khi nim trong sch) L cc loi tin t c t do chuyn i tin t gia cc nc m khng ph thuc bt c yu t no
- C hai loi: ton b v mt phn.
+ Ton b: chuyn i ra bt c loi tin quc gia no khng cn tha mn iu kin. Hu ht l cc ng tin mnh ca cc nn kinh t pht trin v n nh. Trong mua bn quc t, thng quy nh ng tin t do chuyn i trnh xung gi v linh hot i tin nc no nu mun.
V d: USD ca M, EURO ca chu u, GBP ca Anh, JPY ca Nht Bn, AUD ca Australia, CHF ca Thy S, CAD ca Canada.
+ Mt phn: vic chuyn i ph thuc vo 1 trong 3 yu t: o Ch th chuyn i: c hai loi ch th l ngi c tr v ngi phi c tr. Ngi c tr phi c giy php th mi i c tin t, cn ngi phi c tr c quyn chuyn i t do. o Mc chuyn i: t mc no lut quy nh tr ln, mun chuyn phi c giy php, di hng mc th t do. o Ngun thu nhp tin t: cc ngun thu nhp bng tin ca ngi phi c tr t kinh doanh thng mi v dch v quc t, u t nc ngoi...ti nc c tin t c chuyn i t do, cn cc ngun thu nhp phi thng mi, phi u t mun chuyn i phi c giy php. V d: PHP- Peso Philippines, TWD- la i Loan, THB- Bt Thi Lan, KRW- Won Hn Quc, IDR- Rupiad Indonesia, EGP- Pound Ai Cp...
Cu 3: T gi hi oi l g? C s hnh thnh t gi hi oi? - Khi nim: + C bn: l quan h so snh gia hai tin t ca hai nc vi nhau. + Khi nim c tnh th trng: gi c ca mt n v tin hng c th hin bng mt s n v tin t nc kia. - C s hnh thnh: + Ch bn v tin vng: o Tn ti 1875- 1914 o 3 iu kin ca ch bn v vng: (1) vng m bo nhu cu c t do, (2) kh nng chuyn i 2 chiu gia tin v vng (3) Vng c t do xut nhp khu. o Tnh chung ca tin t trong giai on ny l tin c bng vng c a vo lu thng v giy bc ngn hng c t do i ra vng qua hm lng vng ca n. So snh hm lng vng ca hai tin t vi nhau gi l ngang gi vng hay ni cch khc ngang gi vng l c s hnh thnh t gi hi oi trong ch bn v vng. + Ch hi oi vng: o L giai on CNTB pht trin thnh CNQ, cc quc gia tch tr vng, tch ly tim lc ng thi nng sut lao ng tng cao, khi lng hng ha sn xut ra ngy cng nhiu. o Pht hnh giy bc Ngn hng (bank notes) v cam kt i cc giy bc ra vng theo mt t l nht nh. o Thc t ch c USD v GBP vn duy tr i tin giy ra vng, nhng cc nc vn cng b hm lng vng cho ng tin nc mnh o TGH c xc nh da trn vic so snh hm lng vng m giy bc Ngn hng i din. + Ch Bretton Woods: o cn gi l ch hi oi vng da vo USD, ng USD gi vai tr trung tm o TGH gia cc ng tin ca cc nc thnh vin c xc nh da trn c s so snh hm lng vng m cc ng tin i din vi hm lng vng ca USD. o ch c ng USD c i trc tip sang vng, cc ng tin khc mun i sang vng phi i gin tip sang USD v t i sang vng theo t l 35$/1ounce vng. y l t l c nh gia ng la v vng.
Nhn xt: Qua 3 thi k trn ta thy, hm lng vng l c s so snh hai ng tin vi nhau v gi l ngang gi vng (gold parity). T gi hi oi c th tch ri ngang gi vng nhng trong mt bin nht nh. T gi hi oi c th = ngang gi vng chi ph chuyn vng.
+ Ch tin t hu Bretton Woods: o Tin t ca tt c cc quc gia u khng i ra vng thng qua hm lng vng (k c USD) -> hm lng vng ca tin t khng cn l tnh chung ca tin t trong giai on ny -> Ngang gi vng khng cn l c s hnh thnh t gi hi oi vng. o C s no xc nh t gi khng da trn vng m da trn ngang gi sc mua PPP (Purchasing Power Parity) theo quy lut mt gi (Rules of one price). o Ngang gi sc mua l t l trao i gia 2 ng tin, theo t l ny th s lng hng ha/dch v trao i c l nh nhau trong nc v nc ngoi khi chuyn 1 n v ni t ra ngoi t v ngc li. Cu 4: Cc loi ngoi hi quy nh trong Php lnh ngoi hi 2005? - ng tin ca quc gia khc hoc ng tin chung chu u v ng tin chung khc c s dng trong thanh ton quc t v khu vc (sau y gi l ngoi t) - Phng tin thanh ton bng ngoi t, gm sc, th thanh ton, hi phiu i n, hi phiu nhn n v cc phng tin thanh ton khc. - Cc loi giy t c gi bng ngoi t, gm tri phiu Chnh ph, tri phiu cng ty, k phiu, c phiu v cc loi giy t c gi khc. - Vng thuc d tr ngoi hi nh nc, trn ti khon nc ngoi ca ngi c tr; vng di dng khi, thi, ht, ming trong trng hp mang vo v mang ra khi lnh th Vit Nam. - ng tin ca nc Cng ho x hi ch ngha Vit Nam trong trng hp chuyn vo v chuyn ra khi lnh th Vit Nam hoc c s dng trong thanh ton quc t Cu 5: Cc loi t gi phn loi theo cc phng tin thanh ton quc t? C 5 loi t gi phn loi theo cc phng tin thanh ton quc t: - T gi chuyn tin bng in: l t gi m NH bn ngoi t cho KH km theo trch nhim l NH s chuyn ngoi t cho ngi th hng bng phng php chuyn tin in t. C c im l: t gi c bn ca mt quc gia, tc thanh ton nhanh, chi ph cao. - T gi chuyn tin bng th l t gi m NH bn ngoi t cho KH khng km theo trch nhim chuyn tin bng phng tin in t m NH s chuyn P/O (lnh chuyn tin) ra bn ngoi bng con ng th tn thng thng. C c im l khng thng dng, tc chm, chi ph r. - T gi sc l t gi m NH bn sc ngoi t cho KH km theo trch nhim chuyn sc n ngi th hng quy nh trn sc. T gi sc = t gi in hi Li pht sinh trn t gi in hi k t khi mua sc n khi sc c tr tin. - T gi hi phiu Ngn hng tr tin ngay l t gi m NH bn hi phiu ngoi t tr tin ngay cho KH l ngi th hng hi phiu, KH s k hu chuyn nhng hi phiu cho ngi khc m KH l ngi c ngha v tr tin ngoi t cho anh ta. Ngi c chuyn nhng khi nhn c hi phiu s xut trnh n ngn hng ch nh trn hi phiu nhn tin ngay sau khi xut trnh. T gi hi phiu Ngn hng tr tin ngay = T gi in hi Li sut huy ng ngoi t. - T gi hi phiu Ngn hng tr chm l t gi m NH bn hi phiu ngoi t tr tin chm cho KH l ngi th hng. KH s k hu chuyn nhng hi phiu cho ngi khc m KH l ngi c ngha v tr tin ngoi t cho anh ta. Khi hi phiu n thi hn thanh ton ngi c chuyn nhng s xut trnh hi phiu n ngn hng ch nh nhn tin. T gi hi phiu Ngn hng tr chm = T gi in hi Li pht sinh t khi NH bn hi phiu n khi hi phiu c tr tin. Thi hn ny thng bng thi hn tr tin ghi trn hi phiu + Thi gian chuyn t hi phiu t NH bn hi phiu n NH tr tin ghi trn hi phiu. Cu 6: Cc nhn t tc ng n t gi hi oi? C 4 nhn t: a) Chnh lch lm pht gia 2 quc gia: Gi mc chnh lch lm pht gia 2 nc l I=IV- IA Vi IV: tc lm pht ca tin nh gi (tng trng ng Vitnam) IA: tc lm pht ca tin yt gi (tng trng ng USD) Nu I=0, khng c lm pht hoc lm pht 2 nc bin ng cng bin , cng mc lm pht th TGH gia 2 ng tin s n nh. Nu I <0 IV < IA th ng tin yt gi (v d trong TH ny l USD) s gim gi so vi tin nh gi (ng Vit nam). Nu I >0 IV> IA th ng tin yt gi (v d trong TH ny l USD) s tng gi so vi tin nh gi (ng Vit nam) Kt lun: Nc no c mc lm pht ln hn th ng tin ca nc b mt gi so vi ng tin nc cn li. (Reference (Ref): Chnh lch lm pht da vo thuyt ngang gi sc mua ca ng tin PPP. Theo thuyt ny, mc gi ca mt nc tng ln tng i so vi mc tng gi ca nc khc trong di hn s lm cho ng tin ca nc gim gi v ngc li. Nh vy, yu t chnh lch lm pht ch c nh hng n bin ng ca t gi trong di hn. Vic nghin cu yu t ny lm c s d on bin ng ca t gi trong ngn hn s em li kt qu khng ng tin cy.) b) Chnh lch li sut gia 2 quc gia (li sut y l li sut tin gi ngn hn): Theo thuyt ngang gi li sut: li sut ca hai nc phi tng thch vi nhau cho vn ca nc ngy khng chy sang nc kia v ngc li. Nu c chnh lch li sut, vn ca nc c mc li sut thp s chy sang nc c mc li sut sut cao Cng thc ngang gi li sut (IRP- Interest rate parity): (1+ Iu) = (Rf/Rs)x (1+ Ie). Vi Iu: li sut ca ng nh gi(%/ nm) Ie: li sut ca ng yt gi(%/ nm) Rs: t gi giao ngay Rf: t gi k hn
Vi cc yu t khc l khng i, khi li sut I tng -> vn s chy vo trong nc => cung ngoi t tng ln, cu ngoi t gim xung s lm t gi gim xung. Ngc li, khi li sut I gim, dng vn s chy ra ngoi, cung ngoi t gim, cu ngoi t tng ln, t gi s tng ln. Nhn xt: S chu chuyn ca dng vn ch c tc ng ln t gi trong ngn hn, v ch phn nh s chuyn quyn s dng ti sn, ch khng phi chuyn quyn s hu vn. c) Cung v cu v ngoi hi: Khi cung > cu ngoi hi -> ng ni t tng gi, t gi hi hi oi gim. Khi cung < cu ngoi hi -> ng ni t gim gi, t gi hi oi tng ln. Cc yu t nh hng n cung cu ngoi hi: CCTTQT (l bng cn i phn nh nhng khon thu chi bng tin ca mt quc gia vi phn cn li ca th gii), Tng sn phm quc dn v GDP/u ngi tng, Nhu cu ngoi hi bt thng. Ngoi ra, cn c nhng yu t khc nh thu quan, hn ngch, tm l ca ngi dn thch nm gi ng tin no. (Ref: Cung cu v ngoi t trn th trng l nhn t nh hng trc tip n s bin ng ca t gi hi oi. Cung cu ngoi t li chu s nh hng ca nhiu yu t khc nhau trong c cn cn thanh ton quc t: Nu thu> chi CCTT d tha cung>cu ngoi hi TGHD gim Nu thu<chi CCTT thiu ht cung <cu ngoi hi TGHD tng).
d) Cc yu t phi kinh t khc Cu 7: Phng php tnh t gi cho v tc dng ca n? Trnh by cng thc tnh t gi cho v cho v d - Tc dng t gi cho: trong giao dch ngoi hi, khch hng c nhu cu giao dch cc ng tin cha c nin yt t gi trn th trng. V d: xc nh t gi gia cc ng tin nh gi vi nhau, xc nh t gi gia cc ng tin yt gi vi nhau hoc xc nh gia ng tin yt gi ca cp t gi ny vi ng tin nh gi ca cp t gi kia. V th, phng php tnh t gi cho l thc s cn thit. - Phng php tnh t gi cho: + Xc nh TGH ca 2 tin t v tr nh gi ca 2 cp t gi khc nhau: Mun tm TGH ca 2 tin t v tr ng tin nh gi, ta ly t gi ca tin t nh gi chia cho t gi ca tin t yt gi. Mun tm t gi bn (ask) ta ly t gi mua ca ngn hng chia cho t gi bn ca ngn hng. Mun tm t gi mua (bid) ta ly t gi bn ca ngn hng chia cho t gi mua ca ngn hng. Cng thc: Bid (c) A/B= Ask C/B : Bid C/A Ask (c) = Bid C/B : Ask C/A Vd: USD/CHF = 1,2312/17 (1) USD/CAD = 1,1125/30 (2) CAD/CHF= (1): (2) Bid (c) CAD/CHF= 1,2317/1.1125= 1,1071 Ask (c) CAD/CHF= 1,2312/1,1130= 1,1061 + Xc nh TGH ca 2 tin t v tr yt gi ca 2 cp t gi khc nhau: Mun tm TGH ca 2 tin t v tr ng tin yt gi, ta ly t gi ca tin t yt gi chia cho t gi ca tin t nh gi. Mun tm t gi bn (ask) ta ly t gi mua ca ngn hng chia cho t gi bn ca ngn hng. Mun tm t gi mua (bid) ta ly t gi bn ca ngn hng chia cho t gi mua ca ngn hng. Cng thc: Bid (c) A/B= Ask A/C : Bid B/C Ask (c) A/B= Bid A/C : Ask B/C Vd: USD/VND = 17,400/17,500 (1) JPY/VND = 188/190 (2) USD/JPY = (1): (2) Bid (c) USD/JPY = 17,500/188 =93,09 Ask (c) USD/JPY = 17,400/190= 91,58 + Xc nh TGH ca tin v tr yt gi v nh gi ca 2 cp t gi khc nhau: Mun tm TGH ca tin v tr yt gi v nh gi ca 2 cp t gi khc nhau, ta nhn hai t gi vi nhau. Mun tm t gi bn, ta ly 2 t gi mua ca ngn hng nhn vi nhau. Mun tm t gi mua, ta ly 2 t gi bn ca ngn hng nhn vi nhau. Cng thc: Bid (c) A/B= Ask A/C * Ask C/B Ask (c) A/B= Bid A/C * Bid C/B Vd: GBP/ USD = 1,8650/60 (1) USD/JPY = 90,76/80 (2) GBP/JPY= (1) *(2) Bid (c) GBP/JPY = 1,8660*90,80= 169,43 Ask (c) GBP/JPY = 1,8650*90,76= 169,26 Cu 8: Khi nim Cn cn thanh ton quc t? Kt cu ca cn cn thanh ton quc t? - Khi nim: Cn cn thanh ton quc t l bng cn i gia cc khon thu v cc khon chi bng mt ng tin no gia ngi c tr v ngi phi c tr trong mt thi hn nht nh. - Kt cu: + Hng mc thng xuyn/cn cn ti khon vng lai: Phn nh cc khon thu/chi lm tng/gim ti sn ti chnh v quyn s hu ca mt nc vi mt nc khc.y l hng mc quan trng, phn nh thc cht ca cn cn thanh ton quc t. Bao gm: cn cn thng mi, cn cn dch v, cn cn thu nhp, chuyn giao mt chiu. + Hng mc vn/cn cn ti khon vn: Phn nh cc khon thu/thu lm tng/gim ti sn ti chnh v quyn s dng ca nc ny vi nc khc. Bao gm: CC vn di hn/CC vn ngn hn. Rt quan trng i vi nhng nc c CC vng lai thm ht. + Hng mc chnh lch: Sai st do thng k/ghi chp. Mt s m th hin mt lng vn ra/ Mt s dng phn nh mt lung vn chy vo. + Hng mc d tr chnh thc: Phn nh mc thay i v lng vng/ngoi t/ti sn d tr m cc t chc tin t nm gi. Thay i d tr ngoi hi ca mt nc. Tn dng vi IMF v cc NHTW khc. Mc thay i ngun d tr chnh thc o lng mc thm ht hoc thng d ca mt nc v cc giao dch ca TK thng xuyn v TK vn. Cu 9: Giao dch k hn? c im vn dng? - Giao dch k hn l giao dch trong mt ngi mua v mt ngi bn chp thun thc hin mt giao dch hng ha vi mt khi lng xc nh ti mt thi im xc nh trong tng lai vi mt mc gi c n nh vo ngy hm nay. - c im: + L tha thun gia ngi mua v ngi bn, ch c ngi mua v ngi bn tham gia vo k kt hp ng. + Thi im thc hin giao dch: ti mt ngy xc nh trong tng lai do ngi mua v ngi bn tha thun. Khi ngy thanh ton ti, ngi mua tr tin mua hng ha vi mc gi tha thun ban u, cn ngi bn chuyn giao hng vi s lng n nh ban u => hp ng c thc hin/thanh ton vo ngy o hng. + Gi c do hai bn t tha thun vi nhau da trn nhng c tnh c nhn. Gi hng trn th trng giao ngay vo thi im giao nhn hng c th thay i, tng ln hoc gim xung so vi mc gi k kt trong hp ng. => mt trong hai bn mua hoc bn s chu thit hi => ri ro thanh ton s tng ln khi mt trong hai bn khng thc hin hp ng. Cu 10: Giao dch swap? c im vn dng? - Giao dch hi oi hon i (swap) l giao dch bao gm ng thi c hai giao dch: giao dch mua v giao dch bn dng mt s lng ng tin ny vi mt ng tin khc (ch c hai ng tin c s dng trong giao dch), trong k hn thanh ton ca hai giao dch khc nhau v t gi ca hai giao dch c xc nh ti thi im k kt hp ng. - Swap = Mua k hn + Bn giao ngay Mua giao ngay + Bn k hn - c im vn dng: + p ng nhu cu mua bn ngoi t, m vic chuyn giao xy ra 2 thi im: ngy hiu lc v ngy o hn. + Phng trnh ri ro t gi bin ng, bo tn vn + Tm thi chuyn t ng tin ny sang ng tin khc m k lm gia tng trng thi hi oi thc + Kim li thng qua chnh lch t gi Cu 11: Giao dch hi oi tng lai? c im vn dng? - Giao dch hi oi tng lai: l giao dch trong mt ngi mua v mt ngi bn chp thun thc hin mt giao dch hng ha vi mt khi lng xc nh ti mt thi im xc nh trong tng lai vi mt mc gi c n nh vo ngy hm nay. - c im vn dng: + Cc hp ng tng lai c nim yt v giao dch trn cc SGD. SGD cho php cc nh giao dch v danh c mua i bn li cc hp ng tng lai m khng phi xc nh r pha i tc trong mt hp ng c th. + Chi tit ca hp ng c SGD chun ha v s lng hng ha trong hp ng, cch thc yt gi, cht lng hng ha, a im giao hng (i vi hp ng tng lai hng ha) => hp ng tng lai l sn phm ca SGD. + Hp ng tng lai khng ch r ngy c th m hai bn phi thc hin hp ng m ch quy nh khong thi gian (thng thng l thng) thc hin hp ng v bn bn c quyn quyt nh thi im c th trong thi gian thc hin hp ng ni trn. Cu 12: Giao dch quyn chn? c im vn dng? - Giao dch quyn chn (option) l giao dch ngoi t trong bn mua c quyn nhng khng c ngha v phi thc hin giao dch cam kt vi bn bn, trong khi bn bn c ngha v phi thc hin giao dch cam kt khi bn mua c yu cu theo t gi tha thun trc. + Quyn chn mua: l hp ng cho php ngi nm gi n c quyn mua mt khi lng nht nh hng ha ti mt mc gi xc nh v torng mt thi hn nht nh. + Quyn chn bn: l hp ng cho php ngi nm gi n c quyn bn mt khi lng nht nh hng ha ti mt mc gi xc nh trong mt khong thi gian nht nh. - c im vn dng: + Cc hng ha c th l c phiu, ch s c phiu, tri phiu, ch s tri phiu, thng phm, ng tin hay hp ng tng lai. + Ngi mua quyn c quyn thc hin hoc khng thc hin quyn, cn ngi bn phi c ngha v thc hin khi ngi mua yu cu. i li ngi mua phi tr cho ngi bn mt khong tin c xem l gi ca quyn chn. + C 2 loi quyn chn: quyn chn M v quyn chn Chu u. Quyn chn M cho php ngi nm gi quyn c th thc hin quyn vo bt k thi im no cho n tn ngy ht hn v bao gm c ngy ht hn. Quyn chn chu u ch cho php ngi nm quyn thc hin quyn vo ngy ht hn. Cu 13: Cc bin php iu chnh cn cn thanh ton quc t? - Bin php vay n (vay d tr) lm tng ti khon d tr chnh thc cn bng CCTTQT. - p dng cc chnh sch v bin php tc ng ln cung cu ngoi hi (nh chnh sch chit khu cao, thu hi vn T nc ngoi, bn r cc CK nc ngoi, ph gi tin t kch thch xut khu, thu ht vn u t vo nc mnh...) - Xut ngoi hi (vng tr n) - Tuyn b v n. Cu 14: So snh giao dch k hn v giao dch tng lai? Giao dch k hn Giao dch tng lai K kt gia 2 bn c giao dch trn SGD => tnh thanh khon cao Ni dung ty 2 bn Ni dung c chun ha Ngy thanh ton xc nh Khng quy nh ngy thanh ton Thanh ton khi n hng iu chnh s d k qu hng ngy => c th thot khi v th trc thi hn Ri ro cao Hn ch ri ro nh nghip v k qu
PHN PHNG TIN THANH TON Cu 1: So snh Sc thng mi v Sc du lch? - Ging nhau: u l mnh lnh rt tin v k v c thanh ton ngay khi xut trnh. - Khc nhau: Sc thng mi Sc du lch Loi Sc Sc do c nhn ( Doanh nghip) pht hnh da trn ti khon sn c trong Ngn hng, Ngi hng li l Ng khc Sc do chnh Ngn hng pht hnh, Ngi hng li l khch du lch c tin Ngn hng ny S tin trn Sc L 1 s xc nh s c Ngi k pht Sc ghi vo Sc c mnh gi c in sn trn mt Sc Thi hn xut trnh 30 ngy k t ngy k pht Khng c thi hn Cch thanh ton Thng l hnh thc chuyn khon S c tr bng tin mt khi xut trnh Khu vc c thanh ton Rng hn Hp hn, sc ch c gi tr thanh ton trong cc khu vc ngn hng c ghi sn trn Sc, ngoi khu vc ny th ko c thanh ton. Hnh thc Bt buc c 2 phn: Cung Sc v thn Sc Ko p dng quy nh ny Ngi hng li Ngi th hng ghi trn Sc, hoc ngi cm sc Ngi mua sc (khch du lch) Chuyn nhng C th chuyn nhng bng cch trao tay (Sc v danh), hoc k hu (Sc theo lnh) Khng th chuyn nhng Tr tin Sau khi sc c xut trnh cho NH + c s ng ca ngi k pht K i chng ti ngn hng ch nh
Cu 2: Trnh by cc loi Sc trong thanh ton quc t? Cn c vo tnh cht chuyn nhng, Sc c chi lm 3 loi: - Sc ghi tn: loi sc ghi r h tn ngi hng li, khng th chuyn nhng bng cch k hu, ch c ngi hng li c tn trn Sc mi c lnh tin t ngn hng. - Sc v danh: khng ghi tn ngi hng li, ch ghi cu Tr cho ngi cm sc, do khng cn th tc k hu vn c th chuyn nhng bng hnh thc trao tay. Mt Sc coi nh mt tin, loi ny dng nhn tin mt. - Sc theo lnh: tr theo lnh ngi hng li c tn ghi trn Sc. Trn Sc ghi yu cu tr theo lnh ca ng X, c th chuyn nhng bng cch k hu (nh cch k hu ca hi phiu). Cn c vo cch thanh ton, Sc c chia thnh 2 loi: - Sc chuyn khon: l loi sc m ngi k pht sc ra lnh cho ngn hng trch tin t ti khon ca mnh chuyn tr sang mt ti khon khc ca mt ngi khc cng hoc khc ngn hng. Sc chuyn khon khng th chuyn nhng c v khng th lnh tin mt c. - Sc tin mt: l loi sc m ngn hng thanh ton s tr tin mt v ngi pht hnh sc phi chu ri ro khi b mt sc hoc b nh cp. Ngi cm sc khng cn s y quyn cng lnh c tin. Cn c vo ngi pht hnh, Sc c chia thnh 2 loi: Sc c nhn Sc Ngn hng Ngi pht hnh Ch ti khon (DNgip,C nhn) m ti Ngn hng pht hnh. Ngn hng (theo yu cu ca con n, ng nhp khu cn chuyn vn ra nc ngoi) Ngi chp nhn lnh rt tin Ngn hng nm gi ti khon Ngn hng i l ca Ngn hng trn nc ngoi. c tr tin khi Sau khi xut trnh cho Ngn hng, C s ng ca Ngi k pht Xut trnh cho Ng hng i l, ko cn kin ca Ng hng pht hnh sc Ngoi ra cn cc loi Sc c bit nh: - Sc du lch: loi sc do ngn hng pht hnh v c tr tin ti bt c mt chi nhnh hay i l ca ngn hng . Ngn hng pht sc ng thi cng l ngn hng tr tin. Ngi hng li l khch du lch c tin ti ngn hng pht sc. Trn sc du lch phi c ch k ca ngi hng li. Khi lnh tin ti ngn hng c ch nh, ngi hng li phi k ti ch ngn hng kim tra, nu ng, ngn hng mi tr tin. Sc du lch ko c thi hn. Trn sc du lch c ghi r khu vc cc ngn hng tr tin, ngoi khu vc , sc khng c gi tr lnh tin. C 2 c im phn bit sc du lch vi sc thng thng, l sc c mnh gi c in trn mt sc v sc du lch phi c tr bng tin mt khi pht hnh. - Sc gch cho l loi sc trn mt trc ca n c hai gch cho song song vi nhau. Sc gch cho khng th dng rt tin mt, thng c dng chuyn khon qua ngn hng. Sc loi ny do ngi hng li sc gch cho bng hai cch: (1) Sc gch cho thng: tc l gch cho khng tn tc l gia hai gch song song khng ghi tn ngn hng lnh h tin (khng ghi g, hoc ghi v cng ty, hoc ko c gi tr chuyn nhng, hoc ch tr vo ti khon ca ngi hng li ) (2) Sc gch cho c bit, gch cho c ghi tn tc l gia hai gch song song c ghi tn mt ngn hng no . Trong cch ghi ny ch c ngn hng mi c quyn lnh h tin m thi. Gch cho khng tn c th tr thnh gch cho c tn. Ngc li, gch cho c tn khng th chuyn thnh gch cho khng tn. Mc ch ca sc gch cho l trnh dng sc rt tin mt v nu sc gch cho c tn ngn hng th c ngha l ngi hng li sc chnh thc nh ngn hng lnh h tin cho mnh v ch c ngn hng y m thi. (ghi tn 1 Ngn hng no , hoc ghi ko c gi tr chuyn nhng, tr Ngn hng A ) - Sc ti khon ca ngi hng li: L loi sc m ngi hng li khng mun ngn hng tr tin mt m mun tr bng chuyn khon ghi vo ti khon ca ngi hng li vi mt cu ghi ngang qua t sc "Tr vo ti khon" hoc "ch ghi vo ti khon ca ngi hng li" Cu 3: Hi phiu l g? c im ca hi phiu? a/Khi nim: Theo o lut hi phiu Anh 1882: Hi phiu l mnh lnh v k ca 1 ngi k pht (Drawer) cho 1 ng khc (Drawer), yu cu ng ny khi nhn thy HP hoc 1 ngy c th nht nh hoc n 1 ngy c th xc nh trong tng lai phi tr 1 s tin nht nh cho 1 ng no hoc theo lnh ca ng ny tr cho ng khc hoc tr cho ngi cm HP. Theo Lut Cng c chuyn nhng ca VN nm 2005 HP i n l giy t c gi do Ngi k pht lp, yu cu Ngi b k pht thanh ton ko k 1 s tin xc nh khi c yu cu hoc vo 1 thi im nht nh trong tng lai cho Ngi th hng. b/ c im HP: Tnh tru tng: - HP c lp da trn cc giao dch hp ng c s (Giao dch c s ca HP thng mi l Hng thng mi, ca HP ngn hng l H cung ng d.v chuyn tin k kt gia Ngn hng v ng yu cu chuyn tin) , nhng HP ny tr thnh ngha v tr tin c lp vi H c s. - Hiu lc ca HP ko ph thuc bo nguyn nhn sinh ra HP => HP khng b lut cc nc cm ( HP khng l HP ko c hnh thnh trn giao dch c s) Tnh bt buc tr tin - Vic tr tin ca HP l v k tr khi HP k pht sai lut. - Ngi k pht l ngi chu trch nhim cui cng trong vic thanh ton cho ng th hng (nu khi chuyn nhng m b ngi b k pht t chi thanh ton/chp nhn) Tnh lu thng - HP l chng t c gi, c tnh tru tng, v c tnh bt buc tr tin nn HP c th lu thng. - HP c th dng thanh ton tin mua hng/tr n, chuyn nhng, cm c, th chp, vai vn, chit khu v ti chit khu. HP l tri v 1 bn - HP l cng c do ng pht hnh yu cu ng b k pht thc hin ngha v dn s tr tin, v vy ngha v nhn s ny c c thc hin hay ko ph thuc vo s chp nhn ca ng b k pht. - HP s v hiu nu ng b k pht t chi thanh ton 1 cch hp php hoc b ph sn.
Cu 4: Cc loi Hi phiu trong thanh ton quc t? Cn c vo thi hn thanh ton - HP tr ngay: l HP quy nh Ngi b k pht phi tr tin ngay khi HP c xut trnh. Tuy nhin tr ngay y cn ph thuc vo tp qun thanh ton (i khi l tr vo ngy k tip ca ngy xut trnh) - HP c k hn: quy nh ng b k pht tr tin khi HP n hn thanh ton ghi trn HP (Nu quy nh thi hn tr chm HP l X ngy k t ngy xut trnh th ngy tr tin l X ngy tnh t ngy Ngi b k pht chp nhn HP tr i) Cn c vo chng t i km - HP trn: l loi HP m vic tr tin ch dc trn HP, ko da vo c.t km theo. Trong TTQT, loi HP ny thng dng thu tin cc ph vn ti, bo him, hoa hnghoc c dng i tin mua hng ca nh nhp khu tin cy. - HP km chng t: vic tr tin da trn c HP v chng t km theo. Loi HP ny thng c s dng lm phng tin i tin ca phng thc thanh ton km chng t. Cn c vo tnh chuyn nhng - HP ch danh: ghi r tn ngi th hng, ko th chuyn nhng bng cch k hu. Loi HP ny t c s dng trong TTQT v thng mun thu tin ng nc ngoi th phi chuyn nhng HP cho Ng hng. - HP theo lnh: ghi r tn ng th hng km t Theo Lnh, c th chuyn nhng d dng bng cch k hu, do c s dng rng ri trong thanh ton. Cn c vo ngi k pht HP - HP thng mi: l HP do ngi bn k pht i tin ng mua khi ng bn hon thnh ngha v quy nh trong H thng mi. - HP ngn hng: do Ngn hng pht hnh ra lnh cho Ngn hng i l ca mnh trch 1 s tin nht nh t ti khon ca Ngn hng pht hnh HP tr cho ngi th hng ch nh trn HP. Cn c vo trng thi chp nhn - HP cha c k chp nhn - HP c ng b k pht k chp nhn: c 2 loi HP chp nhn (1) Chp phiu thng mi, (2) Chp phiu ngn hng Cn c vo loi tin ghi trn HP - HP ngoi t - HP ni t Cn c vo c s hnh thnh HP - HP khng: HP c lp m ko da trn giao dch hp ng c s no. - HP thc: HP thng mi (da trn H thng mi) , HP ngn hng (da trn H cung ng d.v chuyn tin k kt gia Ngn hng v ng yu cu chuyn tin) Cu 5: Ni dung ca Hi phiu? Yu cu chung v hnh thc ca HP - Phi lm bng vn bn - Hnh mu ko nh hng n gi tr php l ca HP: c th vit tay, nh my, in sn, nn trnh vit v in bng bt d phai, mc . - S bn: 1 hoc nhiu hn 1 (u l bn gc) i. Tiu HP Lut ULB1930, Lut VN:Bt buc phi ghi (cng th ting lp HP), ko ghi th HP v hiu (nhng theo lut Anh, M th ko cn ghi min trong ni dung c din t Exchange for) ii. S hiu HP - Cc HP s c ghi s d dng khi dn chiu - S hiu HP do ngi k pht t ra (nu dng trong L/C th thng l s hiu quy nh trong L/C) - y l ni dung ko bt buc, ko lm hng gi tr php l ca HP iii. Mt lnh thanh ton v iu kin mt s tin xc nh V iu kin - HP l mnh lnh, ko phi yu cu - Ngi k pht khi a ra lnh th ko km theo iu kin hay l do no - Ngi b k pht c th thanh ton/ chp nhn thanh ton hoc t chi thanh ton (tuy nhin vic thanh ton/ chp nhn thanh ton l v iu kin) S tin ghi trn HP: Nn ghi bng s v ghi bng ch km theo n v tin t - Lut CCCCN Trung Quc v ISBP: Phi ng thi ghi bng s v ghi bng ch, nu c s sai khc thi HP s v hiu - Theo ULB 1930: ko bt buc phi ghi c ch v s, c th ghi bng ch hoc s. Cn cho php ghi nhiu hn mt ln bng ch hoc nhiu hn mt ln bng s. + Nu c s khc nhau gia cc s tin ghi bng ch hoc gia cc s tin ghj bng s => chn s tin nh hn thanh ton + C s sai khc gia s tin ghi s v ghi ch => bng ch - Lut Anh, M: nu c sai khc gia s v ch => bng ch - Lut CCCN 2005: + Phi ghi c bng ch v bng s + Nu c sai khc gia ch v s => bng ch + Nu s tin bng s/ hoc bng ch nhiu ln m ko trng nhau => thanh ton s tin nh hn. iv. a im v thi gian k pht a im: HP c lp u th ghi a im . v HP quc t, a im k pht c ngha quan trng suy ra ngun lut iu chnh HP. - Phn ln cc nc cho php b trng a im k pht v ly a ch ghi cnh tn Ngi k pht lm a im k pht HP, ngc li nu bn cnh tn Ngi k pht ko c a ch th HP v hiu. - Lut VN quy nh nu a im k pht ko xc nh c th trn HP, th s dng a im kinh doanh hay ni thng tr ca ng k pht. Thi gian k pht: l ngy pht sinh quyn i tin ca Ngi k pht v Ngi b k pht, y cn l cn c xc nh thi hn tr tin ca HP Thi gian xut trnh: - Thanh ton ngay: 1 nm (ULB 1930) v 90 ngy (Lut VN) k t ngy k pht v thanh ton/ t chi trong vng 3 ngy (Lut VN). - Thanh ton sau: nu ko quy nh th l At sight. Theo ULB, VN thi hn xut trnh yu cu chp nhn l 1 nm k t ngy k pht. Chp nhn/ t chi chp nhn trong vng 2 ngy. v. Thi hn Thanh ton - Thanh ton ngay: Payable at sight, Payable on presentation, Payable on demand - Thanh ton sau: At Xdays after sight, At Xdays after acceptance, On the future fixed day, At Xdays after date of B/L, At Xdays after date of B/E. vi. Tn ngi th hng c th l ng k pht, hoc ngi khc ngi k pht ch nh, hoc bt k ng no c chuyn nhng bng cch k hu, hoc ng cm phiu. (ch danh, theo lnh, trao tay) vii. Tn v a ch ca ngi b k pht - L ngn hng pht hnh L/C nu thanh ton bng L/C - L nh Nhp khu nu thanh ton bng phng thc khc (m s, nh thu) - Phi ghi a im t.ton nu ko s thanh ton ti a ch ca ngi b k pht viii. Tn v a ch ca ngi k pht Phi ghi tn v a ch ca ngi k pht v ng k pht s l ngi cui cng thanh ton cho ngi th hng trong trng hp HP chuyn ngng nhng Ngi b k pht t chi thanh ton/ko chp nhn. ix. Ch k ngi k pht Cu 6: Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu? A- Ngi k pht Quyn li - To lp HP i tin Ngi b pht hoc bt c ngi no do anh ta ch nh - To lp HP quy nh vic tr tin theo lnh ca Ngi k pht hoc theo lnh ca bt c ngi no do Ngi k pht ch nh. - Nhn tin t Ngi b k pht HP - Xin chit khu HP ti Ngn hng nhn tin trc khi HP n hn tr tin - Xin th chp HP ti Ngn hng vay tin - Chuyn nhng quyn hng li HP cho mt hay n ng hoc hy b t HP - Cc quyn php l v cc li ch tng lai ca HP nh quyn khiu ni trc Ta n hay trng ti khi c vi phm Ngha v - Trng hp HP c chuyn nhng chon g khc m ng ko thu c tin ca HP th Ng k pht c ngha v phi tr tin cho ngi - Ng k pht k tn ko phi l tn ca mnh s phi chu trch nhim nh th l k tn ca mnh - Ng k pht c th ph nhn hay hn ch trch nhim ca mnh bng li vn ghi trn HP. Nhng ,quy nh ny ch c gi tr rang buc ring v Ng k pht HP B- Ngi b k pht Quyn li - Kh chu trch nhim vi HP trc khi k chp nhn thanh ton HP - Chp nhn hoc t chi tr tin HP - Thu li HP hoc hy b n sau khi tr tin HP - Thc hin ngha v quy nh trn HP ch khi no HP n hn thanh ton hoc chp nhn thanh ton - Kim tra dy chuyn chuyn nhng xem c hp thc hay ko trc khi thc hin ngha v tr tin HP Ngha v - Tr tin HP v HP tr tin ngay khi xut trnh - Chp nhn thanh ton v HP tr chm sau khi HP c xut trnh - Thc hin cc ngha v khc do Lut HP quy nh Cu 7: Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnh thc ca chp nhn hi phiu? Khi nim: Chp nhn l hnh vi th hin bng ngn ng ca Ngi b k pht ng tr tin HP v iu kin Ti sao phi chp nhn: HP l lnh i tin ca 1 bn v bn kia, do HP phi c bn kia chp nhn thanh ton th HP mi tin cy => lu thng chuyn nhng d dng. HP cha chp nhn vn c th lu thng (Ng k pht chu trch nhim tr tin cui cng cho Ngi th hng nu sau khi chuyn nhng Ng b k pht ko ng tr tin cho Ng hng li) Hnh thc ca chp nhn - Chp nhn trn mt trc ca HP: Ngi b k pht th hin ch ng thanh ton HP bng cch ghi cc t nh: ng , chp nhn v k tn, ghi ngy thng - Chp nhn bng 1 vn th ring bit: Ngi b k pht to lp 1 vn bn chp nhn trong th hin ch ng thanh ton, ghi ngy thng v k tn. Vn bn ny co th l giy t truyn thng hoc chng th in t. Vn bn chp nhn phi c chuyn n NGI TH HNG HP Nguyn tc ca chp nhn - Do HP l 1 mnh lnh i tin v k => ng k chp nhn cng phi v k (t ra k khi chp nhn => HP v hiu) - C th chp nhn tng phn - Mi s chp nhn lm thay i ni dung HP c coi l t chi chp nhn hay chp nhn c k - Chp nhn xy ra khi HP ht hn hiu lc/hn thanh ton th coi l v hiu Cu 8: Bo lnh thanh ton hi phiu? Hnh thc bo lnh? Nguyn tc bo lnh thanh ton hi phiu? Khi nim: Bo lnh HP l vic ca 1 ng th 3 (Ngi bo lnh) cam kt vi Ng th hng HP s th hin ngha v tr tin thay cho Ng b k pht ( Ng c bo lnh) nu khi n hn m Ng c bo lnh ko thanh ton ng hn hoc ko y s tin HP Hnh thc bo lnh - Bo lnh bng vn th ring bit: thng l do Ng bo lnh pht hnh, trong th hin s cam kt ca Ng bo lnh l s tr tin cho Ng th hng HP theo cc k v ni dung ca bo lnh, nu Ng b k pht ko thc hin y ngha v tr tin ca mnh. - Bo lnh trc tip trn HP: tin hnh bo lnh bng cch ghi ngay trn b mt HP ni dung cam kt c Ng bo lnh. Ng bo lnh ch vic ghi t bo lnh-Guaranteed hoc 1 t tng t nh Aval v k tn Nguyn tc bo lnh - Bo lnh l v k - Bo lnh phi ghi tn Ng c bo lnh, nu ko ghi th coi nh bo lnh cho Ng k pht HP - Ngi c bo lnh l Ng b k pht hay Ng chp nhn HP - C th bo lnh tng phn trn tr gi HP - Sau khi thc hin xong ngha v bo lnh th Ngi bo lnh c tip nhn cc quyn ca Ng c bo lnh v cc bn c lien quan n lu thng HP Cu 9: Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Lu thng Sc? a) Lu thng hi phiu Khi nim: HPc lu thng khi n c chuyn t ng ny sang ng khc nhm mc ch i tin, chuyn nhng quyn hu, chit khu hay cm c HP. C 2 cch lu thng: trao tay v k hu chuyn nhng Lu thng HP bng cch trao tay p dng v HP - HP tr cho ng cm (to bearer): bt c ai cm HP ny u tr thnh ng th hng, Ng b k pht phi tr tin cho ng hin ang cm HP khi xut trnh - HP c k hu trng (blank endorsement): tc l trn HP ko ch nh ch danh ng th hng k tip, Ng no cm gi HP th c quyn th hng Lu thng HP bng th tc k hu HP: ph bin nht, y phi l loi HP tr theo lnh ca Ng th hng b) Lu thng HP tr ngay Quy nh lu thng HP tr ngay qua Ngn hng nh sau:
tr
1. Giao dch c s 2. Thc hin giao dch c s 3. K pht HP tr tin ngay i tin Ngi b k pht 4. Tr tin ngay sau khi xut trnh HP c) Lu thng HP tr chm HP tr chm l Hp trong quy nh Ngi b k pht phi tr tin sau 1 thi gian nht nh k t ngy HP xut trnh/ ngy k pht HP hoc 1 ngy c th trong tng lai. Gm cng on: Cng on chp nhn HP v cng on nh Ngn hng thu tin khi HP o hn HNH V NH TRN - Cng on chp nhn thanh ton HP 1. Giao dch c s 2. Thc hin ngha v 3. Yu cu Ngi b k pht k chp nhn thanh ton 4. Hon tr HP chp nhn cho Ng k pht - Cng on nh Ngn hng thu tin khi HP o hn: cng on ny tin hnh nh nh thu HP tr ngay. Lu thng sc? Sc c chuyn t a im pht hnh n a im tr tin sc gi l lu thng sc, c 2 loi: NGN HNG NGI K PHT NGN HNG NGI TR TIN NGI TR TIN NGI B K PHT
Lu thng chuyn giao sc: l vic lu thng t a im pht hnh -> a im tr tin nhng ko lm thay i quyn s hu sc ca ng th hng Vd: ng nhp khu sau khi nhn hng xong a. S k pht sc (private check) tr tin cho Ng xut khu v giao sc cho anh ta b. Ng xut khu l th hng Sc ko th t mnh thu tin sc m phi y thc cho Ngn hng xut khu thu h tin. c. Ngn hng nc xut khu y thc cho Ngn hng nc nhp khu thu h tin sc d. Ngn hng nc nhpk xut trnh sc cho ngi nhp khu yu cu tr tin T khu a->d l khu chuyn giao sc, ko c vic thay i quyn s hu sc v Ng th hng Lu thng chuyn nhng sc: l vic chuyn giao sc t Ngi th hng ny n Ngi th hng khc => l thay i quyn hng li sc gia cc Ngi th hng. sc c th nh tin mt thc hin chc nng lu thng thun li th vic chuyn nhng Sc phi c tin hnh n gin, nhanh gn, tc thi (k hu), trnh th tc phc tp nh quy nh ca dn lut. Cu 10: Ni dung ca Sc? Hnh thc ca Sc: - Sc l 1 vn bn giy, c chia lm 2 phn: phn cung sc ( lu v theo di, quyt ton vi Ngn hng), phn tch ri (trao cho ng th hng); thng tin ca lnh rt tin ghi ln c 2 phn. [quy nh ny ko p dng vi sc du lch]. - c in sn theo mu ca tng Ngn hng Theo Cng c Geneve 1931 (ULC 1931) quy nh, 1 t Sc hp l phi bao gm: - Tiu Sc phi c in pha trn mt trc t Sc. - Mt lnh v k tr 1 s tin nht nh - Tn ca ngi b k pht - a im tr tin - a im v thi gian pht hnh Sc - Ch k Ng k pht Sc Theo Lut CCCCN VN 2005 - T Sc c in phi trn Sc - S tin xc nh - Tn ca Ngn hng hoc t chc cung ng dch v thanh ton l Ng b k pht - Tn Ngi th hng do Ng k pht ch nh; hoc yu cu thanh ton Sc theo lnh ca Ng th hng; hoc yu cu thanh ton Sc cho Ng cm gi. - a im thanh ton - Ngy k pht - Tn i vi t chc hoc h tn v c nhn + ch k ca Ng k pht Yu cu php l v ni dung Sc: - Tiu Sc: bt buc v cng ngn ng vi ni dung Sc - Thi gian pht hnh: cn c xc nh hiu lc Theo lut CCCN 2005 VN: 30 ngy k t ngy k pht v ko qu 6 thng k t ngy k pht Theo ULC 1931 Sc pht hnh v thanh ton trong cng 1 quc gia: phi xut trnh trong vng 8 ngy k t ngy pht hnh Cng chu lc: 20 ngy, khc chu lc: 70 ngy - S tin: l 1 s xc nh, phn ch khp vi phn s - Lnh rt tin v hi hn - Ngi b k pht: Ngn hng hoc t chc tn dng cung ng dch v thanh ton - Ch k ngi k pht: tn i vi t chc, h tn v ch k i vi c nhn Cu 11: K phiu l g? Ni dung ca K phiu? K phiu l mt cam kt tr tin v iu kin do Ngi lp phiu pht ra ha tr mt s tin nht nh cho cho Ngi th hng quy nh trn k phiu hoc theo lnh ca ngi ny tr cho mt ngi khc. Ni dung k phiu: - Tiu - S hiu ca k phiu - S tin - a im - Thi hn thanh ton - Ngi th hng - i im thanh ton - Ngi pht hnh Cu 12: So snh Hi phiu v K phiu? Ging nhau: - u l mt loi giy t c gi tr, iu chnh v vic thanh ton khng iu kin mt khon tin nht nh do ngi k pht tr cho ngi th hng theo quy nh - C hi phiu v k phiu u chu iu chnh ca cc ngun lut: Lut hi phiu Anh 1982, lut thng mi thng nht ca M, cng c Genevo 1930 v lut cng c chuyn nhng Vit Nam 2005; - Cng c cc nghip v: k hu chuyn nhng, bo lnh thanh ton, chit khu, cm c. Khc nhau:
Tiu ch Hi phiu K phiu Bn cht L cng c i tin, giy i n Ch n con n L cng c ha tr tin, cam kt tr tin Con n ch n Ngi lp Do ch n lp C th ph nhn hoc hn ch trch nhim ca mnh bng 1 iu quy nh r rng trn hi phiu v iu nay ch c hiu lc vi ngi k pht Ngi thiu n lp Khng th ph nhn hoc hn ch trch nhim ca mnh bng mt iu quy nh trn k phiu. Mi quy nh nh vy s khng c hiu lc Ngi th hng Ngi k pht hoc ngi th 3 c k pht chuyn nhng L ngi ghi trn k phiu hoc l ngi th 3 c chuyn nhng. ngi pht hnh c ngha v tr tin cho ngi th hng S ngi k pht Do mt ngi l pht to lp C th do mt hoc nhiu ngi lp Thi gian pht hnh Pht hnh sau khi ngi xut khu hon thnh ngha v ca hp ng c s Phi pht hnh trc khi ngi xut khu thc hin ngha v ca hp ng c s S bn Mt hoc nhiu hn Ch c mt bn Tnh lu thng Khng cn bo lnh, tuy nhin cn chp nhn ca ngi k pht lu thng Kh nng thanh ton ca k phiu hon ton ph thuc ngi pht hnh ra n. Do lu thng d dng cn c bo lnh thanh ton ca 1 t chc c uy tn K hn C nhiu trng hp ghi thi gian hi phiu khng r rng, do kh xc nh thi gian ca hi phiu thuc loi tr no (tr ngay hay tr sau). C lut quy nh hi phiu c coi l v hiu. song cng c lut coi nh l hi phiu tr ngay (Cng c Geneva 1930, lut cng c chuyn nhng Vit Nam 2005) c xc nh r rng c th trn k phiu. nu khng ghi k hn thanh ton th mt s lut coi l k phiu tr ngay (Cng c Geneva 1930, lut cng c chuyn nhng Vit Nam 2005) Nghip v chp nhn thanh ton C nghip v chp nhn thanh ton: ngi k pht chp nhn tr tin v iu kin Khng pht sinh nghip c chp nhn thanh ton Phm vi s dng Ch s dng trong quan h thng mi c s dng khng ch trong quan h thng mi m cn trong cc quan h dn s khc Mi lin h Thng c 3 ngi lin h vi nhau: ngi k pht, ngi tr tin theo hi phiu (ngi b k pht) v ngi th hng Thng c 2 lin h: ngi k pht v ngi th hng
Cu 13: Cc loi k hu hi phiu p dng trong thanh ton quc t? Trong nhng trng hp no, ngi th hng phi k hu hi phiu? Cc loi k hu hi phiu p dng trong thanh ton quc t. 1, K hu trng L k hu khng ch nh tn ngi th hng k tip do th tc k hu mang li. C 2 loi k hu trng: + Ngi k hu ch k tn + Ngi k hu k tn v km theo cu Tr cho Pay to hoc cu Tr theo lnh bt c ai Pay to the order of any Vi cch k hu ny, vic chuyn nhng hi phiu khng cn phi l hu na, m ch bng cch trao ray, ai nht c hi phiu th ngi ng nhin tr thnh ngi th hng hi phiu. V vy, u im ca loi k pht hi phiu nay l d lu thng, tuy nhin nhc im ca n l ri ro qu ln.
2, K hu ch danh hay k hu hn ch L k hu ch nh r tn Ngi th hng k tip theo th tc k hu mang li. vi cch k hu ny, ch c ngi no c ch nh l Ngi th hng k tip th ngi mi c quyn hng li s tin ca hi phiu. Ngi th hng k tip khng c quyn k hu chuyn nhng hi phiu cho ngi khc. n y dy chuyn chuyn nhng coi nh kt thc. 3, K hu theo lnh ch danh L k hu trong ch nh Ngi b k pht hoc tr cho ai hoc tr theo lnh ca ai . V d: Tr theo lnh cng ty G Pay to the order of Company G cng ty A k. Theo cch k hu ny, Ngi th hng hi phiu c th l cng ty G v cng c th l mt ai cn ty thuc vo lnh c Cng ty G. K hu theo lnh to iu kin hi phiu c chuyn nhng lin tc t ngi ny sang ngi khc bng th tc k hu ni tip. Tuy nhin, vic chuyn nhng bng th tc k hu cui cng phi c thc hin trc khi hi phiu n hn thanh ton. Trong thanh ton quc ni cng nh quc t, k hu theo lnh rt pht trin v tr thnh mt tp qun trong chuyn nhng. 4, K hu min truy i L cch k hu trong Ngi k hu ghi thm cu min i li tin: Tr theo lnh Cng ty G, min, truy i. Pay to the order of Company G, without recourse Cng ty A k tn. V d: Ngi k pht hi phiu l cng ty A, ngi b k pht l cng ty B. Dy chuyn k hu nh sau: Cng ty A k hu chuyn nhng cho cng ty G tr theo lnh cng ty G Cng ty G k hu chuyn nhng min truy i cho cng ty K tr theo lnh cng ty K, min truy i Cng ty K k hu chuyn nhng min truy i cho cng ty H tr theo lnh cng ty H, min truy i. n hn thanh ton hi phiu, cng ty H xut trnh hi phiu i tin cng ty B. Trong trng hp cng ty B t chi tr tin cho cng ty H, cng ty H s i tin cng ty A l ngi k pht hi phiu (cng ty H khng c quyn i tin cng ty K v cng ty G do 2 cng ty ny ghi cu min truy i khi anh ta k hu chuyn nhng) Ch : Nu trong dy chuyn k hu khng c ghi ch min truy i th Cng ty H c quyn truy i li tin Ngi k hu no trc tip chuyn nhng cho mnh hoc bt c ngi k hu no trong dy chuyn k hu . Nhng trng hp ngi th hng phi k hu hi phiu Khi chit khu, ngi hng li hi phiu phi k hu chuyn nhng hi phiu cho ngn hng Cu 14: K hu Sc? Yu cu v ni dung v hnh thc k hu Sc? Yu cu v ni dung k hu sc: - Ngi k hu l ngi th hng hin hnh ghi trn sc; - K hu c hiu lc khi ngi th hng k tip tip nhn sc; - Ngi k hu chuyn nhng sc cho Ngi th hng k tip l tr n, tuy nhin ngha v tr n vn cha c coi l hon thnh nu nh Ngi th hng k tip cha nhn c tin t Ngn hng tr tin. - Ngi th hng hin hnh c th k hu chuyn nhng sc cho ngi k pht sc, nu nh anh ta cn chuyn nhng quyn hng li sc cho ngi k pht sc hoc c th k hu chuyn nhng cho bt c ngi no k trn t sc. - Th hin bng ngn ng ch chuyn nhng quyn hng li sc cho mt ngi khc. C cc loi ch chuyn nhng sau: + Chuyn nhng cho mt ngi ch danh (sc s khng c chuyn nhng k tip bng th tc k hu tip theo); + Chuyn nhng cho bt k ngi no cm sc hoc ch k m khng ch nh ai l ngui th hng k tip. (k hu trng hoc k hu cho ngi cm sc). K hu trng c th bin thnh k hu ch danh bng cch thm tn ngi khc vo trc ch k ca ngi k hu; + Chuyn nhng theo lnh ca ngi ch danh (sc c th c tip tc k hu cho n khi no ht thi hn phi xut trnh sc); - K hu phi v iu kin. Nu k hu c km theo mt hay mt s iu kin no , th coi nh l khng c cc iu kin , k hu vn c hiu lc ngoi tr cc iu kin nu - K hu phi chuyn nhng ton b quyn hng li ca sc, vic chuyn nhng mt phn quyn li ca sc l v hiu, bi v khng th thc hin vic chia s quyn li pht sinh ca sc cho nhiu ngi th hng; - K hu min truy i l loi k hu m ngi k hu ghi thm vo ch chuyn nhng l khng c i tin ngi k hu. Trong trng hp sc khng c thanh ton, ngi th hng ang cm sc vn c quyn i tin ngi k pht sc. - Ngi th hng sc quc t khng th t mnh thu tin t t sc, m phi y quyn cho ngn hng thu h theo phng thc thanh ton nh thu. Ch : Ngn hng mun thu c tin ca sc th phi chng minh mnh l ngi c ngi th hng y quyn ng ra thu tin sc, v vy k hu y quyn pht sinh. K hu y quyn khng lm thay i quyn s hu sc t ngi k hu sang ngn hng. Yu cu v hnh thc k hu sc: - K hu vo mt sau ca sc, khng k vo mt trc nhm trnh vi k hu bo lnh thanh ton sc. - C th k hu vo mt tip phiu. Tip phiu phi c gn vi sc v th hin l mt b phn cu thnh ni dung sc. - Ngi k hu chuyn nhng sc phi k bng tay hay cn gi l k gc tc l k trc tip vo t sc. Ch k ca ngi k pht sc phi l ch k ca ngi ch ti khon m sc ra lnh rt tin t ti khon hoc l ch k y quyn. Cu 15: Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thc bo lnh? Bo lnh thanh ton sc l vic ngi th ba cam kt vi ngi th hng sc s thanh ton v iu kin ton b hay tng phn s tin ca sc nu khi xut trnh m sc khng c tr tin. Yu cu v ni dung bo lnh sc: - Ngi bo lnh l ngi th ba, khng th l ngi k pht cng nh khng th l ngn hng tr tin. - Ni dung bo lnh phi ghi r l bo lnh cho ai: ngi k pht sc hay ngi k hu sc. Mt bo lnh khng ghi r l bo lnh cho ai th c coi l bo lnh cho ngi k pht sc. - Bo lnh l khng th hy b trong thi gian hiu lc ca sc, ngoi tr trng hp sc v hiu. - Bo lnh thanh ton sc l bo lnh c lp, c ngha l ngi bo lnh thc thi ngha v thanh ton ca mnh nh cam kt trong ni dung bo lnh ghi trn sc, ngoi ra khng b chi phi bi cc yu t hay ni dung khc. - Sc cha ng cc quyn hp php i vi li ch tng lai ca sc mang li cho ngi th hng sc. Bo lnh sc ch gii hn v ngha vu thanh ton sc, cn khng bo lnh vic thc thi cc quyn khc ca sc. Yu cu v hnh thc bo lnh: - Bo lnh thanh ton sc c ghi ngay vo mt trc ca sc bng mt t n gin nh nhn bo lnh, bo lnh, cho ai v k tn. Khng ghi bo lnh mt sau trnh nhm ln vi k hu sc. - C th bo lnh bng mt tip phiu, nu nh khng th ghi bo lnh vo mt trc ca sc, tuy nhin, tip phiu phi th hin l b phn cu thnh ni dung sc. - Bo lnh bng mt vn th ring bit cng c p dng kh ph bin trong TTQT. Vn th l th bo lnh letter of guarantee. Vi vic bo lnh bn vn th ring, ngi bo lnh ch b rng buc trch nhim i vi ngi no quy nh trong th bo lnh. Ngc li, nu bo lnh k ngay trn sc, ngi bo lnh s phi chu trch nhim i vi tt c nhng ngi lin quan c ch nh trn sc (ngi th hng u tin, ngi k hu, ngi k pht, ngi b k pht). Cu 16: Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin? Thi hn xut trnh sc - 30 ngy k t ngy l pht v khng vt qu 6 thng k t ngy k pht (ULC1931) - Sc pht hnh v thanh ton trong cng mt quc gia: phi xut trnh trong vng 8 ngy k t ngy pht hnh. - cng chu lc: 20 ngy - khc chu lc: 70 ngy a im xut trnh i im xut trnh c ghi trn sc, nu khng ghi th sc c php xut trnh ti a im ch ghi bn cnh tn Ngi k pht sc. Trong trng hp ny, theo quy nh ca Lut cng c chuyn nhng Vit Nam nm 2005, a im xut trnh l a ch kinh doanh chnh ca Ngi k pht sc. Thc hin tr tin Ngi th hng sc c th yu cu tr tin ton phn hay tng phn s tin ghi trn sc. S tin tr tng phn phi c th hin trn b mt ca sc hoc th hin trong vn th ring bit. Ngi th hng sc cng c th yu cu tr tin trc thi hn xut trnh do lut nh, bi v sc ch c th pht hnh nu nh trn ti khon pht sc c s d C. S d C lun tn ti trong thi hn xut trnh sc. i vi sc c nhiu k hu, khi tr tin cn kim tra tnh hp thc ca dy chuyn k hu. Vic k hu chuyn nhng sc ch c th c thc hin trong khong thi gian dnh cho vic xut trnh do lut nh. Mt dy chuyn k hu vt qua khi khon thi gian l khng hp thc. Nhng ngi th hng sc sau thi gian xut trnh khng th buc ngn hng nm gi ti khon ca ngi k pht sc tr tin. Sc c th xut trnh i tin ti Trung tm thanh ton b tr, nu nh trn sc c quy nh r rng. - Ngay trong ngy xut trnh hoc ngy lm vic k tip. Cu 17: Cch thc quy nh thi gian thanh ton v s tin thanh ton trong hi phiu? Cch thc quy nh thi gian thanh ton Thanh ton ngay Thanh ton sau - Payable at sight - Payable on presentation - At X days after sight - At X days after acceptance - payable on demand - At X days after date of B/L - At X days after date of B/E - On the future fixed day
Cch thc quy nh s tin thanh ton Lut CCCCN Trung Quc v ISBP: - Phi c ghi bng s, ng thi bng ch - C s sai khc th hi phiu s v hiu. Theo ULB 1930 (6, C1): c th ghi bng ch hoc bng s hoc ng thi bng ch v bng s - C sai khc gia cc s hoc cc ch s tin nh hn - C sai khc gia s tin ghi s v ghi ch bng ch. Lut Anh M: nu c mu thun gia s v ch bng ch Lut CCCN 2005: - Phi ghi c bng s v bng ch - Nu c mu thun gia s v ch bng ch - Nu s tin bng ch/ hoc bng s nhiu ln v khng trng nhau th s thanh ton s tin nh hn Cu 18: So snh hi phiu dng cho phng thc nh thu v hi phiu dng cho phng thc tn dng chng t?
Hi phiu dng trong phng php nh thu Hi phiu dng trong phng php tn dng chng t - Ngi b i tin l ngi nhp khu - Cn c ha n thng mi v hp ng - Ngi b i tin l ngn hng pht hnh L/C - Cn c vo L/C
Cu 19: iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trch nhim kim tra g? Vic thnh lp sc phi tha mn cc K: 1, ngi k pht sc phi c s d trn ta khon tin gi khng k hn ti ngn hng, s tin ph hnh trn t sc khng c vt qu s d trn ti khon. 2, sc phi lm bng vn bn, c 1 hnh mu nht nh trong ton quc do NHNN pht hnh. cc nc t bn ngi pht hnh quyt nh hnh mu ca sc. 3, tiu sc ph c ghi trn t sc bng 1 th mc v cng ngn ng k pht sc 4, trn sc ph ghi r a im v ngy thng lp sc; a ch ca ngi yu cu trch ti khon, s ti khon phi trch; NH tr tin; tn v a ch ngi hng li sc; ch k ca ngi pht hnh sc 5, s tin ghi (cch ghi v cch tr nh trong hi phiu). hin nay c nhiu NH dng my in s tin, k hiu tin vo ch trng 6, sc mang tinhc1 cht thi hn, chi c gi tr thanh ton trong thi hn hiu lc ca n. Thi hn hiu lc c ghi r trn t sc: - 8 ngy k t ngy pht hnh sc v l sc lu thng trong phm vi 1 nc - 20 ngy lu thng trong cng mt chu lc - 70 ngy lu thng khng cng mt chu lc Khi thanh ton sc, NH c trch nhim kim tra: Kim tra bng mt thng nu thy ng mu, ng ch k v khng ty xa th NH mi chp nhn thanh ton. Cu 20: So snh Sc v Hi phiu? 1, V ngun lut iu chnh: Tiu ch Hi phiu Sc Lut quc t - Cng c Geneve 1930 (ULB 1930) - Vn kin y ban lut thng mi quc t LHQ 1982 - Cng c Geneve 1931 (ULC 19331) - Lut v sc quc t ca Uy ban lut thng mi ICC 1982 Lut quc gia mang tn quc t - Lut hi phiu Anh 1982 - lut thng mi thng nht Hoa K 1962
Lut Vit Nam - Php lnh thng phiu 08/1999 - Lut cc cng c chuyn nhng 2005 - Lut cc cng c chuyn nhng 2005 - quy ch cung ng v s dng sc (ban hnh km lut CCCCCN 2005)
2, V ni dung Ging nhau - Tiu ; - S tin - a im tr tin - Ngy k pht
Khc nhau Tiu ch Hi phiu Sc Bn cht L mt mnh lnh i tin v iu kin L mt lnh rt tin v iu kin Thi hn thanh ton Tr tin ngay Tr tin sau Sc c thanh ton ngay khi xut trnh
3, V c im Ging nhau C Hi phiu v Sc u c 3 c im chung l: Tnh tru tng; Tnh bt buc; Tnh lu thng.
Khc nhau: Tiu ch Hi phiu Sc S hnh thnh v lu thng - Hnh thnh t cc giao dch c s l giao dch n thng mi. - Nhng hi phiu khng c hnh thnh t cc giao - da trn c s tn dng Ngn hng; - Sc c pht hnh m trn ti khon khng c s d hoc vt qu hn dch c s gi l Hi phiu khng ngch thu chi c coi l sc khng Cch thanh ton Tt c cc loi hi phiu u c th c thanh ton bng tin mt hoc thng qua chuyn khon ngn hng Loi sc gch cho, sc chuyn khon, sc in t ch thanh ton thng qua chuyn khong khng c thanh ton bng tin mt Thi hn hiu lc Tt c cc loi hi phiu u c thi hn hiu lc Sc du lch l loi sc khng c hiu lc
4, V nghip v xut trnh thanh ton Ging nhau: - C th xut trnh sai thi hn do bt kh khng - a im thanht ton nu khng ghi r a im kinh doanh ca ngi k pht Khc nhau: Tiu ch Hi phiu Sc Thi hn xut trnh theo lut
CCCCNVN 2005 - i vi Hp tr ngay: 90 ngy k t ngy k pht. - i vi hp tr chm: 1 nm k t ngy k pht Thi hn xut trnh l 30 ngy k t ngy k pht - i vi hp tr ngay: ngi b k pht phi thanh ton hoc t chi thanh ton trong vng 3 ngy lm vic k t ngy xut trnh - i vi hp tr chm: Ngn hng b k pht phi thanh ton trong ngy xut trnh hoc ngy lm vic tip theo nu ngi k pht c tin trong ti khon ngi b k pht phi k chp nhn hoc t chi thanh ton trong vng 2 ngy lm vic k t ngy xut trnh
PHN: CC IU KIN THANH TON TRONG HP NG MUA BN NGOI THNG Cu 1: Phn bit cc loi tin t trong thanh ton quc t. Cn c vo phm vi s dng + Tin t quc gia: do Ngn hng TW pht hnh, l ng tin php nh, ni t ca tng quc gia, tn ti di hai hnh thi: tin mt (cash) v tin tn dng (credit money). + Tin t quc t: l tin t chung ca mt khi kinh t, tin hip nh (Bretton Woods, Jamaica, SEV, EU, ALBA) + Tin t th gii: l tin t c tt c cc quc gia trn th gii tha nhn v s dng lm phng tin thanh ton quc t (vng) Cn c vo s chuyn i + Tin t t do chuyn i: l tin t m bt c ai c thu nhp l tin t ny u c quyn yu cu h thng ngn hng nc chuyn i t do tin t ny ra tin t nc khc m khng cn c giy php. Tin t t do chuyn i ton phn: USD, EURO, GBP, JPY... Tin t t do chuyn i tng phn: PHP, TWD, THB, KRW, IDR + Tin t chuyn khon: khng c chuyn i sang cc loi tin t khc, ch c quyn chuyn nhng t ti khon ca ngi ny sang ti khon ca ngi khc ti h thng cc Ngn hng. + Tin t clearing: khng c chuyn i sang cc loi tin t khc, khng c chuyn khon sang ti khon khc, ch c ghi trn ti khon b tr (C hay N). Cn c vo hnh thc tn ti + Tin mt: tin giy, tin kim loi + Tin tn dng: tin ti khon, tin ghi s Cn c vo mc ch s dng + Tin t thanh ton + Tin t tnh ton Cn c vo mc s dng trong d tr v thanh ton quc t + ng tin mnh + ng tin yu Cu 2: Nu cc iu kin m bo hi oi? iu kin m bo hi oi no c th p dng trong iu kin hin nay? Cc iu kin m bo hi oi nhm mc ch m bo gi tr thc t ca cc khon thu nhp bng tin khi tin t ln xung tht thng. C cc iu kin m bo ngoi hi sau: iu kin m bo hi oi bng vng: c biu hin hai hnh thc + Gi c ca hng ha v tng gi tr ca hp ng c quy nh trc tip bng mt s lng vng nht nh. + Gi c v tng gi tr ca hp ng c quy nh bng mt ng tin v xc nh gi tr bng vng ca ng tin , y l cch quy nh gin tip. Gi tr bng vng ca tin c biu hin qua hm lng vng ca ng tin v gi vng trn th trng. iu kin m bo hi oi bng ngoi hi: l vic la chn mt ng tin tng i n nh, xc nh t gi vi ng tin thanh ton m bo gi tr ca tin t thanh ton. C hai cc quy nh l: + Hp ng quy nh ng tin thanh ton v tnh ton l 1 loi tin, xc nh t gi vi mt ng tin khc. + Hp ng quy nh ng tin tnh ton (l ng tin tng i n nh) v thanh ton bng ng tin khc. y l cch p dng trong thanh ton quc t hin nay. iu kin m bo hn hp + L vic kt hp c 2 iu kin m bo bng vng v iu kin m bo ngoi hi m bo gi tr tin t. + Gi c c tnh theo ng tin t bin ng v xc nh hm lng vng ca ng tin ny. + n lc tr tin nu hm lng vng thay i th gi c ca hng ha cng s c xc nh li. + Bng cch xc nh t gi gia ng tin thanh ton v ng tin tnh ton (trung bnh cng ca 2 t gi cao v thp) ti nc c ng tin TNH TON vo ngy hm trc hm thanh ton. iu kin m bo hi oi theo r tin t Hin nay, khng tn ti hm lng vng ca cc ng tin ng thi khng c ng tin no l t bin ng, m t gi bin ng lin tc. Do vy, phi da vo nhiu ngoi t ca nhiu nc l cn c m bo hi oi. C 2 cch tnh s bin ng ca r tin t iu chnh gi tr hp ng: + Cn c vo trung bnh cng s bin ng ca tng t gi trong r. + Cn c vo s bin ng ca c r tin t vi ng tin hp ng iu kin m bo cn c vo tin t quc t: SDR, EUR + Gi tr H s iu chnh cn c vo mc chnh lch gia t gi ca SDR/EUR vi ng tin hp ng. + p dng ging iu kin m bo ngoi hi (coi SDR/EUR l nhng ng tin tng i n nh) Cu 3: iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc? Khi nim: Tr tin trc l vic ngi nhp khu phi tr cho ngi xut khu ton b hoc mt phn tin hng sau khi k hp ng hoc khi hp ng c ph duyt nhng trc khi ngi bn giao hng. Phn loi: Tr tin trc nhm mc ch cp tn dng xut khu. Loi ny c c im sau y: + ng trc cho ngi xut khu + Vic tr tin s c thc hin x ngy sau khi k hp ng hp khi hp ng c hiu lc. + S tin tr trc ln hay nh ph thuc vo nhu cu vay ca ngi xut khu v kh nng cp tn dng ca ngi nhp khu. + Gi c hng ha s r hn so vi tr tin ngay do li cho vay c cch khu tr vo gi tr hng nhp khu. Tr tin trc nhm t cc m bo thc hin hp ng + Thi gian tr trc ngn (10-15 ngy trc ngy giao hng) + Quy nh: x ngy trc ngy giao hng + Trng hp p dng: bun bn ln u, ngi bn nghi ng kh nng thanh ton ca ngi mua. + Thng khng tnh li. + S tin ng trc nhiu hay ch ph thuc vo tng trng hp c th. Cu 4: Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton tr tin ngay no? Phn loi: Ngay sau khi ngi bn giao hng xong, khng trn phn tin vn ti ti ni giao hng ch nh Ngay sau khi ngi bn giao hng xong trn phng tin vn ti ti ni giao hng ch nh Ngay sau khi chng t c xut trnh Ngay sau khi nhn c chng t v kim tra chng t Ngay sau khi nhn hng xong iu kin c s giao hng ExW, FAS, FCA ph hp vi loi hnh thanh ton tr tin ngay sau khi ngi bn giao hng xong, khng trn phng tin vn ti ti ni giao hng. Cu 5: Nu cc loi thanh ton tr tin ngay? iu kin FOB, CIF th ph hp vi loi thanh ton tr tin ngay no? Phn loi:*ging cu 4. iu kin FOB. CIF ph hp vi thanh ton tr tin ngay khi ngi bn giao hng xong trn phng tin vn ti ti ni giao hng ch nh. Cu 6: Khi nim, cc loi chuyn tin. Quy trnh thanh ton v trng hp p dng ca phng thc chuyn tin. Khi nim: Chuyn tin l phng thc m trong khch hng (ngi yu cu chuyn tin- Applicant) yu cu Ngn hng ca mnh chuyn mt s tin nht nh cho mt ngi khc (ngi hng li Beneficiary) mt a im nht nh bng phng tin chuyn tin do khch hng quy nh. Cc loi chuyn tin: c hai loi: - Chuyn tin bng th ( M/T: mail transfer remittance) - Chuyn tin bng in ( T/T: Telegraphic transfer remittance) Quy trnh thanh ton: Ngi hng li thc hin ngha v quy nh trong hip nh, hp ng hoc cc tha thun. Ngi yu cu chuyn tin ra lnh cho NH ca nc mnh chuyn ngoi t ra bn ngoi NH chuyn tin bo n TK ngoi t ca ngi yu cu chuyn tin. NH chuyn tin pht lnh thanh ton cho NH tr tin nc ngi hng li. NH tr tin bo n TK vo NH chuyn tin. NH tr tin bo c TK ngi hng li. Trng hp p dng: Thng p dng trong trng hp thanh ton quc t phi thng mi Nn p dng km theo mt s bin php nga ri ro cho ngi mua C th dng c lp hoc l mt b phn ca cc phng thc thanh ton khc. Vn bn php l iu chnh Cu 7: Khi nim, quy trnh thanh ton v trng hp p dng phng thc m ti khon (ghi s) Khi nim: Phng thc thanh ton m ti khon hay ghi s l mt phng thc trong quy nh rng ngi ghi s sau khi hon thnh ngha v ca mnh quy nh trong hp ng c s s m mt quyn s n ghi n ngi c ghi s bng mt n v tin t nht nh v n tng nh k nht nh do hai bn tha thun (thng, qu, na nm) ngi c ghi s s thanh ton cho ngi ghi s. Quy trnh thanh ton: Ngi ghi s cung ng dch v v m s ci ghi n Ngi c ghi s. Ngi c ghi s yu cu Ngn hng chuyn tin thanh ton theo nh k Ghi n ti khon c ghi s Pht lnh chuyn tin cho Ngn hng trung gian (Ngn hng i l) Ngn hng trung gian bo n ti khon Ngn hng chuyn tin. Ngn hng trung gian bo C ti khon ngi ghi s. Trng hp p dng: Tin cy ln nhau p dng trong mua bn hng i hng, gi bn, i l kinh tiu, nhiu ln, thng xuyn C li cho ngi c ghi s Gi hng c th s cao hn Dng trong thanh ton phi thng mi Cu 8: Nu cc loi ghi s? i vi trng hp ghi s khng c m bo th ngi ghi s phi lm g m bo quyn li ca mnh? Phn loi: + Cn c vo m bo thanh ton: - Ghi s c m bo (open account to be secured): l phng thc trong quy nh Ngi c ghi s c c m bo thanh ton cho ngi ghi s ng nh k thanh ton. m bo thanh ton c th bng th bo lnh ca ngn hng hoc th tn dng d phng hoc bng tin t cc. - Ghi s ko c m bo (open account to be naked): l phng thc trong ko qui nh bt c mt hnh thc m bo thanh ton no cho Ngi ghi s, ngi ghi s hon ton tin tng vo kh nng thanh ton ca ngi c ghi s. +Cn c vo thanh ton khi n hn: - Ghi s ch ng (open account by collection): l phng thc trong qui nh n k thanh ton, Ngi ghi s k pht hi phiu hoc lp ha n y thc cho Ngn hng thu tin Ngi c ghi s. - Ghi s b ng (open account by remittance): l phng thc trong qui nh khi n k thanh ton, Ngi c ghi s s t ng chuyn tin cho ngi ghi s. m bo quyn li ca ngi ghi s: (KHNG BIT CU NY )
Cu 9: Nu khi nim, cc bn lin quan v u nhc im ca phng thc thanh ton nh thu Khi nim: Nh thu l phng thc thanh ton, theo , ngi bn (ngi xut khu) sau khi giao hng hay cung ng dch v, y thc cho Ngn hng phc v mnh xut trnh b chng t thng qua Ngn hng i l cho ngi mua (ngi nhp khu) c thanh ton, chp nhn hi phiu hay chp nhn cc iu kin v iu khon khc. Cc bn lin quan: Ngi y thc thu/ngi hng li (Principal) Ngn hng chuyn (Remitting bank) Ngn hng thu (Collecting bank) Ngn hng xut trnh (Presenting bank) Ngi tr tin (hay ngi th tri) u im: Dung ha quyn li v ri ro gia nM v NB (so vi Open account v Adv Payment) Gim c chi ph so vi L/C Nhc im: Tc thanh ton chm Cha rng buc ngi mua( ngi mua c th nhn hng hoc khng) Cu 10: Nu khi nim, ngun lut iu chnh, c im ca phng thc thanh ton nh thu. Khi nim:*ging cu 9 Ngun lut iu chnh: + Quy tc Thng nht v Nh thu (The ICC Uniform rules for collections) c pht hnh ln u bi ICC vo nm 1956; + c sa i vo cc nm 1967, 1978 v ln sa i mi nht c Hi ng ca ICC chp thun vo thng 6 nm 1995, vi tiu ICC Uniform Rules for Collections, Publication No522 (vit tt l URC 522 1995 ICC). + L tp qun quc t, do vy, khng c tnh cht bt buc cc bn phi p dng, ch mang tnh cht khuyn khch, khuyn nh => phi quy nh trong n yu cu nh thu v trong Lnh Nh thu. c im: + Cn c nh thu l chng t (Documents) khng phi l hp ng. + Vai tr ca ngn hng ch l ngi trung gian. + Nh thu trong thng mi ch xy ra sau khi ngi bn hon thnh ngha v giao hang( lp chng t). Cu 11: URC 522, ICC l g? Hy trnh by tnh cht php l ca URC. - URC 522, ICC (quy tc thng nht v nh thu) l mt tp qun quc t do ICC pht hnh, l bn sa i nm 1995, iu chnh mt s vn lin quan n phng thc thanh ton nh thu - URC khng mang tnh cht php l ty , th hin nhng im sau: + Tt c cc phin bn u cn nguyn gi tr,cc phin bn sau khng ph nhn cc phin bn trc. + Ngi mua v ngi bn c th t do tha thun vic c s dng URC iu hnh nh thu, nu c phi ghi r l phin bn no. + C th tha thun loi tr, b sung hoc a thm cc iu khon khc m URC khng iu chnh. + Thang bc php l di Lut quc gia. Cu 12: Nhng ni dung c bn ca Lnh nh thu v trch nhim ca Ngn hng chuyn nh thu. Ni dung c bn ca lnh nh thu: + Cc chi tit v ngn hng nhn ch th nh thu, ngi nh thu, ngi tr tin, ngn hng xut trnh (tn y , a ch bu in v hay a ch SWIFT, s telex, phone, v fax v s tham chiu). + S tin v loi tin t s nh thu. + Danh sch cc chng t gi km v s th t ca tng chng t. + iu kin thanh ton hoc chng t thanh ton, iu kin giao chng t + L ph s thu cn ch r hoc l phi c nh thu hay l b qua. + Tin li s c thu nu c, cn ch r hoc l c c thu hay l b qua, bao gm: li sut, thi gian tnh li, c s tnh ton (V d mt nm l 360 ngy hay 365 ngy) + Phng thc thanh ton v hnh thc thng bo thanh ton. + Cc trng hp ch dn khng thanh ton hay khng chp nhn thanh ton v/hoc khng tun theo cc ch dn khc. Trch nhim ca Ngn hng chuyn nh thu: + Chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho Ngn hng nh thu. + Chu trch nhim tr mi chi ph pht sinh cho Ngn hng nh thu Cu 13: Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu. Khi nim:*ging cu 9 Cc bn lin quan: + Ngi y thc thu/ngi hng li (Principal) + Ngn hng chuyn (Remitting bank) + Ngn hng thu (Collecting bank) + Ngn hng xut trnh (Presenting bank) + Ngi tr tin (hay ngi th tri) Quy trnh thanh ton: + Quy trnh nh thu trn: (1) Ngi XK giao hng v gi trc tip chng t giao hng cho ngi NK (2) Ngi XK k pht mt HP hoc ha n i tin ngi NK v vit lnh nh thu y thc NH nc mnh thu tin t ngi NK (3) NH chuyn y thc cho NH i l ca mnh nc NK bng th nh thu v km vi HP hoc ha n yu cu NH ny thu tin t ngi NK (4) NH i l xut trnh HP hoc ha n yu cu ngi NK tr tin hoc chp nhn tr tin( ty vo loi HP) (5) NH i l chuyn tin thu c thu c cho ngi hng li, trng hp HP tr chm th NH s chuyn tr HP c k chp nhn thanh ton (6) NH i l bo c ti khon ca NH chuyn (7) NH chuyn bo c ti khon ca ngi hng li + Quy trnh nh thu km chng t (1) Giao hng (2) Lp b chng t thanh ton nh thu: Lnh nh thu km vi HP v cc chng t thng mi (3) y thc cho Nh i l thu h tin: Th nh thu km chng t thng mi (4) Xut trnh HP i tin v yu cu thc hin cc iu kin nh thu (D/P, D/A, D/TC) (5) Ngi tr tin chp nhn hay t chi thanh ton (6) NH thu thng bo chp nhn hay t chi thanh ton (7) NH chuyn thng bo chp nhn hay t chi thanh ton Cu 14: Phn loi v so snh cc loi nh thu, trng hp p dng. Phn loi: c hai loi nh thu l nh thu trn v nh thu km chng t. So snh cc loi nh thu: + Ging nhau: u l phng thc thanh ton m trong ngi c cc khon tin phi thu ghi trn cc cng c thanh ton, nhng khng th t thu c t ngi b k pht m phi y thc cho ngn hng thu h Nh thu trn Nh thu km chng t Chng t nh thu Chng t ti chnh Chng t ti chnh v/hoc chng t thng mi Vai tr ca NH Ch ng vai tr thu h Ngoi vai tr l ngi thu h th cn chu trch nhim khng ch chng t thng mi v quyn li ca ngi xut khu Mc ri ro Cao, ngi nhn hng c th khng tr tin hoc chm tr trong vic thanh ton Thp hn so vi nh thu trn, tuy nhin vn c ri ro l ngi nhp khu khng nhn hng
Trng hp p dng: nh thu km chng t l mt phng thc rt ph bin trong thanh ton quc t, cn nh thu trn do cha ng nhiu ri ro nn thng ch p dng trong cc trng hp: + Ngi hng li v ngi tr tin c quan h thng xuyn v phi tin cy ln nhau + Cc giao dch mang tnh ni b (trong ni cc cng ty lin doanh hay cc cng ty m cng ty con) + thanh ton cc dch v ph m ngi bn cung cp cho ngi mua Cu 15: Phn bit nh thu trn v nh thu km chng t. C my loi nh thu km chng t. Phn bit nh thu trn v nh thu km chng t:*ging cu 14 C 3 loi nh thu km chng t l: + Thanh ton i ly chng t (D/P) + Chp nhn thanh ton i ly chng t (D/A) + Thc hin cc iu kin v iu khon quy nh i ly chng t (D/TC) Cu 16: Phn tch vai tr ca cc ngn hng trong phng thc thanh ton nh thu. - i vi nh thu trn: Ngn hng ch l ngi trung gian chuyn b chng t, thu h tin cho khch hng, cn vic c thu c hay khng, c hay khng, c ng hn hay khng th NH khng chu trch nhim. - i vi nh thu km chng t + Ngn hng ch l ngi trung gian chuyn b chng t, thu h tin cho khch hng, cn vic c thu c hay khng, c hay khng, c ng hn hay khng th ngn hng khng chu trch nhim. + Khng ch chng t thng mi bo v quyn li cho ngi nhp khu. Cu 17: Phn tch u nhc im ca phng thc nh thu km chng t i vi: - Ngi XK: + u im: - Chn chn b chng t ch c trao cho Ngi NK sau khi thanh ton hay chp nhn thanh ton. - C quyn kin Ngi NK ra ta nu khng tr tin hi phiu. - C th ch nh ngi i din nc ngi NK thay mt mnh gii quyt trng hp khng thanh ton hoc khng chp nhn thanh ton. + Nhc im: - NH thu h trao b chng t hng ha cho Ngi NK trc khi ngi ny thanh ton hay chp nhn thanh ton. - Ch k chp nhn thanh ton c th b gi mo, hoc ngi k chp nhn khng thm quyn hay cha c ng k mu ch k. - NH thu h sai xt trong vic thc hin lnh nh thu, th mi hu qu u do Ngi XK phi t gnh chu. - Ton b hay mt phn chng t b tht lc, chm tr. - NH khng chu bt c trch nhim no v vic lu kho, mua bo him, giao hng hay d hng ha... - NH thu h khng th hoc chm tr thanh ton do cc bin php kim sot ngoi hi cm chuyn ngoi t ra ngoi quc gia. - NH gi nh thu chm tr, mt kh nng thanh ton. - Ngi NK khc t thanh ton hay chp nhn thanh ton trong khi hng ha gi i t trc. - Ri ro t gi. - Ngi NK t chi thanh ton chi ph pht sinh no lin quan n nh thu hay chi ph li sut m ngi NK phi chu. - Ngi NK: + u im: - C c hi kim tra chng t ti NH xut trnh trc khi thanh ton hay chp nhn thanh ton. + Nhc im: - Hng ha c th khng c kim nh, cha c bo him y , hay khng ph hp vi hp ng. - B chng t gi, c sai xt, hay c tnh gian ln thng mi. - Sau khi chp nhn thanh ton hi phiu k hn (hay pht hnh k phiu) ngi NK c th b ngi XK kin ra ta nu khng thanh ton ng hn. - Ri ro t gi. Cu 18: Phng thc tn dng chng t: khi nim, ngun lut iu chnh. TL: - KN: L mt s tha thun, trong mt NH (NH m th tn dng) theo yu cu ca KH (Ngi yu cu m thu tn dng) s tr mt s tin nht nh cho mt ngi khc (Ngi hng li s tin ca th tn dng) hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh cho NH 1 b chng t thanh ton ph hp vi nhng quy nh ca th tn dng. - Ngun lut iu chnh: Phng thc tn dng chng t c iu chnh da trn B Quy tc v cch thc hnh thng nht v tn dng chng t (Uniform Customs and Practice for Documentary Credits UCP) ca Phng Thng mi Quc t ICC ban hnh. Ln u tin ban hnh l vo nm 1993, n nay sa i 6 ln v phin bn mi nht l UCP 600. Cu 19: UCP600 l g? ISBP681 l g? Mi quan h gia UCP600 v ISBP 681? ngha ca chng trong phng thc thanh ton tn dng chng t. TL: - UCP 600 l phin bn mi nht ca B Quy tc v cch thc hnh thng nht v tn dng chng t ca Phng Thng mi Quc t ban hnh 25/10/2006 v c hiu lc t ngy 01/07/2007 thay th cho UCP 500. UCP 600 c mt s thay i c bn so vi bn UCP 500 nh sau: Th nht, UCP 600 b sung nhiu nh ngha v gii thch thut ng mi lm r ngha ca cc thut ng cn gy tranh ci trong bn UCP 500. Th hai, thut ng Thi gian hp l Reasonable Time cho vic t chi hoc chp nhn cc ti liu c thay th bng khong thi gian c nh l 05 ngy lm vic ngn hng. Th ba, UCP 600 b sung thm cc quy nh mi cho php chit khu tn dng th chm tr. Th t, theo UCP, cc NH c th chp nhn ti liu bo him c cc ni dung dn chiu n cc iu khon min tr (exclusion clause). - b sung cho UCP 600 th ICC ban hnh bn Quy tc mi hng dn thc hnh kim tra chng t theo L/C c tn gi l Bn Quy tc Tp qun Ngn hng Tiu chun Quc t Kim tra Chng t theo L/C s 681, nm 2007 International Standard Banking Practice for the Examination of Documents under Documentary Credits ISBP 681 2007 ICC. - Mi quan h - ngha Cu 20: Nu cc bn lin quan, quy trnh thanh ton tn dng chng t v trng hp p dng. - Cc bn lin quan gm c: + Ngi yu cu m th tn dng (Applicant) l Ngi nhp khu hoc l Ngi nhp khu y thc cho mt ngi khc. + Ngn hng pht hnh th tn dng (Issuing Bank) l Ngn hng ca ngi nhp khu, n cp tn dng cho Ngi nhp khu. + Ngi hng li th tn dng (Beneficiary) l Ngi xut khu hay bt c ngi no khc m Ngi hng li ch nh. + Ngn hng thng bo th tn dng (Advising Bank) l Ngn hng i l ca Ngn hng pht hnh nc Ngi hng li. Ngoi ra cn c: + Ngn hng xc nhn (Confirming Bank). + Ngn hng thanh ton (Paying Bank). - Quy trnh thanh ton bng phng thc tn dng chng t: Bc 1: Nh NK v nh XK tin hnh k kt hp ng ngoi thng, trong quy nh thanh ton bng phng thc tn dng chng t. Bc 2: Cn c vo hp ng ngoi thng k, Nh NK gi n yu cu m th tn dng n Ngn hng pht hnh v tin hnh k qu. Bc 3: Ngn hng pht hnh th tn dng xem xt, nu thy hp l s pht hnh th tn dng qua Ngn hng i l (NH thng bo) cho Ngi XK hng li. Bc 4: Ngn hng i l s tin hnh thng bo th tn dng v chuyn bn gc th tn dng cho Ngi hng li. Bc 5:Nh XK tin hnh kim tra L/C, nu thy ph hp th giao hng cho Nh NK, cn khng ph hp th ngh Nh NK tu chnh L/C. Bc 6:Nh XK xut trnh chng t cho Ngn hng thng bo i tin. Bc 7:Ngn hng thng bo kim tra chng t, nu p ng yu cu ca L/C th NH thanh ton hoc chp nhn chit khu theo cc iu khon ca L/C. Bc 8: Ngn hng thng bo gi b chng t thanh ton chp Ngn hng pht hnh Bc 9: Ngn hng pht hnh kim tra chng t, nu p ng cc yu cu ca L/C th hon tin li cho Ngn hng thng bo. Bc 10: Ngn hng pht hnh chuyn b chng t thanh ton cho Nh NK vi yu cu hon li tin cho mnh, Nh NK c nhn chng t i nhn hng. (Bc 7:Ngn hng pht hnh kim tra v thng bo kt qu kim tra b chng t cho Ngi yu cu. Bc 8:Ngi yu cu chp nhn hay t chi thanh ton. Bc 9:Ngn hng pht hnh chp nhn hay t chi nhn chng t.) Phn trong ngoc l trong sch n ghi nh vy nhng khng hiu??? - Trng hp p dng: Phng thc tn dng chng t c p dng trong cc trng hp nh: + Trong bun bn vi cc i tc mi. + Do quy nh hay tp qun thng mi v thanh ton. + Do yu cu ca cc nh bo him tn dng. + Do cc yu cu v qun l ngoi hi. Cu 21: Ni dung ca n yu cu m L/C v cc bn lin quan. TL: - Ni dung ca n yu cu m L/C bao gm: Khng bit lm ch 3 ah??? - Cc bn lin quan gm c: + Ngi yu cu m th tn dng (Applicant) l Ngi nhp khu hoc l Ngi nhp khu y thc cho mt ngi khc. + Ngn hng pht hnh th tn dng (Issuing Bank) l Ngn hng ca ngi nhp khu, n cp tn dng cho Ngi nhp khu. + Ngi hng li th tn dng (Beneficiary) l Ngi xut khu hay bt c ngi no khc m Ngi hng li ch nh. + Ngn hng thng bo th tn dng (Advising Bank) l Ngn hng i l ca Ngn hng pht hnh nc Ngi hng li. Ngoi ra cn c: + Ngn hng xc nhn (Confirming Bank). + Ngn hng thanh ton (Paying Bank). Cu 22: L/C l g? Tnh cht c bn ca L/C. TK: - Th tn dng (L/C) l mt chng th do Ngn hng pht hnh m theo yu cu ca Ngi NK (Ngi yu cu m th tn dng) nhm nu ln nhng cam kt tr tin cho Ngi XK (Ngi hng li) vi iu kin ngi ny phi thc hin ng v y nhng iu khon v iu kin quy nh trong l th (hoc ngi ny phi xut trnh c nhng chng t ph hp). - Tnh cht c bn ca L/C: + L/C c lp vi hp ng c s. + L/C ch giao dch bng chng t v thanh ton ch cn c vo chng t. + L/C yu cu tun th cht ch ca b chng t. + L/C l cng c thanh ton, hn ch ri ro; Tuy nhin, cng c th l cng c t chi thanh ton v la o. Cu 23: Nu cc ni dung ch yu ca th tn dng. C s no kim tra ni dung ca L/C. TL: - Ni dung ch yu ca th tn dng bao gm: (1) S hiu L/C (2) a im pht hnh L/C (3) Ngy m L/C (4) Loi L/C (5) Tn, a ch ca nhng ngi c lin quan (6) S tin ca L/C (7) Thi hn hiu lc ca L/C (8) Thi hn xut trnh chng t (9) Thi hn tr tin ca L/C (10) Thi hn giao hng (11) iu khon v hng ha (12) iu khon v vn ti, giao nhn hng ha (13) Cc chng t Ngi XK phi xut trnh (14) S cam kt tr tin ca NH pht hnh L/C (15) Nhng iu khon c bit khc (16) Ch k ca NH pht hnh - C s kim tra ni dung ca L/C l hp ng ngoi thng. Cu 24: Trnh by 3 ni dung sau ca L/C: ngy m, ngy ht hn v thi gian giao hng. Mi quan h gia 3 mc thi gian ny. TL: - Ngy m L/C l ngy bt u pht sinh cam kt ca NH pht hnh i vi Ngi hng li L/C, l ngy bt u tnh thi hn hiu lc ca L/C v cui cng l cn c Ngi XK kim tra xem Ngi NK thc hin vic m L/C c ng hn nh quy nh trong hp ng ngoi thng hay khng. - Ngy ht hn L/C l ngy kt thc thi hn hiu lc ca L/C. - Thi hn giao hng c ghi trong L/C v do hp ng mua bn quy nh, c mi quan h cht ch vi thi hn hiu ca L/C. - Mi quan h gia ba mc thi gian ny: Ngy m L/C phi trc ngy giao hng mt thi gian hp l, khng c trng vi ngy giao hng. Thi gian hp l ny c tnh ti thiu bng tng s ngy cn phi c thng bo m L/C, s ngy lu L/C NH thng bo, s ngy chun b hng giao cho Ngi NK. Ngy ht hn L/C phi sau ngy giao hng mt thi gian hp l. Thi gian ny bao gm s ngy lp b chng t, s ngy vn chuyn chng t n NH pht hnh, hoc n a im xut trnh chng t quy nh trong L/C, s ngy lu gi chng t ti NH thng bo v 7 ngy NH NH kim tra chng t. Cu 25: Th no l xut trnh ph hp? Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, nhng khng ph hp vi L/C th ngn hng pht hnh c thanh ton tin cho ngi hng li khng? TL: - Xut trnh ph hp l khi xut trnh b chng t phi m bo cc yu cu sau: + ng loi chng t nh L/C yu cu. + ng s lng bn gc v bn sao. + ng ni dung m L/C yu cu. + Ghi r ngi pht hnh chng t... - Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, nhng khng ph hp vi L/C th Ngn hng pht hnh khng thanh ton tin cho ngi hng li. Nhng Ngn hng pht hnh c th: + Thng bo khng chm tr cc sai bit cho Ngi hng li bit. + C th tranh th kin ca Ngi yu cu v s sai bit. + C th c Ngi hng li y quyn thng tho v sai bit vi Ngi yu cu. + Trong trng hp khng th b qua cc sai bit, Ngn hng pht hnh phi tr li chng t cho Ngi xut trnh chng t khng chm tr. Cu 26: Nu quy trnh sa i v hiu lc ca cc sa i th tn dng theo UCP600? Cu 27: Cc loi chng t, cch xut trnh b chng t ph hp vi L/C v thi hn xut trnh. Cu 28: Nu trch nhim ca cc Ngn hng tham gia trong quy trnh thanh ton L/C theo UCP600. Cu 29: So snh u nhc im ca phng thc thanh ton tn dng chng t vi cc phng thc thanh ton khc v trng hp p dng. Cu 30: Cc loi th tn dng: 1) Th tn dng c th hy ngang (Revocable L/C) : L L/C m ngi yu cu pht hnh (ngi NK) c quyn ngh NHPH sa i, b sung, hoc hy b bt c lc no m khng cn s chp thun v thng bo trc ca ngi th hng (nh xut khu). L/C loi ny l mt li ha tr tin khng chc chn cho ngi th hng. Do , n t c gii thng gia s dng. 2) Th tn dng khng th hy ngang (Irrevocable L/C): L L/C sau khi c pht hnh th NHPH khng c sa i, b sung hoc hy b ton phn hay tng phn ni dung trong thi hn hiu lc ca n. L/C loi ny l mt s cam kt tr tin chc chn ca NHPH cho ngi th hng L/C. V vy, n c p dng rt ph bin trong thanh ton quc t. 3) Th tn dng xc nhn (Confirmed L/C): L L/C khng th hy ngang, c mt NH th 3 xc nhn, cng cam kt vi NHPH l s thanh ton/chp nhn thanh ton cho ngi th hng khi xut trnh ph hp, theo yu cu ca NHPH. L/C loi ny c hai ngn hng cam kt tr tin cho ngi th hng, do vy, an ton trong thanh ton rt cao. 4) Th tn dng min truy i (Without recourse L/C): L L/C m khi thanh ton cho ngi th hng s tin ca L/C th Ngn hng c ch nh thanh ton khng c quyn i li ngi th hng. L/C min truy i cng c s dng rng ri trong thanh ton quc t. 5) Th tn dng c th chuyn nhng (Transferable L/C): L loi L/C khng th hy ngang trong quy nh quyn ca ngi hng li l c th yu cu NHPH hoc l NH ch nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay nhiu ngi khc. 6) Th tn dng tun hon (Revolving L/C): l loi L/C khng th hy ngang, m sau khi s dng xong th n t ng c gi tr nh c, v n c lp i lp li theo vng tun hon nh vy cho n khi tng tr gi ca Hp ng c s c thc hin xong. Thng c dng khi cc bn tin cy ln nhau, mua hng thng xuyn, nh k, khi lng ln v trong thi hn di v hng ha phi ng nht v chng loi, phm cht, cch ng gi bao b. 7) Th tn dng gip lng (Back to back L/C): Sau khi nhn c L/C do ngi nhp khu m cho mnh hng, nh xut khu cn c vo ni dung ca L/C ny v dng chnh L/C ny th chp m mt L/C khc cho mt ngi khc hng vi ni dung gn ging vi L/C ban u. L/C pht hnh sau gi l L/C gip lng (Back to back L/C), L/C dng em i th chp gi l L/C gc (Master L/C). Thng dng: trong mua bn thng qua trung gian khi m ngi trung gian khng mun s dng L/C chuyn nhng bi v h khng mun l b mt khch hng ca h; L/C gc khng cho php chuyn nhng; khi cc chng t cn c ca L/C gc khng trng hp vi cc chng t ca L/C th hai. ( ngun: http://www.scribd.com/doc/42449241/Bai-Thuyet- Trinh-Phan-Loai-Lc) 8) Th tn dng i ng (Reciprocal L/C): l loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi n c m. Thng c s dng trong mua bn hng i hng, trong phng thc gia cng xut khu (tuy nhin phc tp). 9) Th tn dng thanh ton dn v sau (Deferred payment L/C): l th tn dng khng th hy ngang, trong Ngn hng pht hnh L/C hay Ngn hng xc nhn L/C cam kt s thanh ton cho ngi hng li dn dn ton b s tin ca L/C trong nhng thi hn quy nh r trong L/C . 10) Th tn dng iu khon (Red Clause L/C): l loi L/C ng trc mt phn tin cho Ngi hng li L/C trc khi giao hng. Cu 31:Th tn dng c th chuyn nhng (Transferable L/C): 1) hi nim: L loi L/C khng th hy ngang trong quy nh quyn ca ngi hng li l c th yu cu NHPH hoc l NH ch nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay nhiu ngi khc. Cc hnh thc chuyn nhng th tn dng: NHPH chuyn nhng s pht hnh mt L/C mi trn c s kt hp L/C c th chuyn nhng gc v n yu cu chuyn nhng ca Ngi th hng th nht. NH s chuyn L/C c th chuyn nhng gc km theo n yu cu chuyn nhng cho ngi th hng th 2. Cn vic hiu v vn dng L/C ny nh th no th s do ngi th hng th 2 quyt nh. 2) Nhng lu khi p dng: + Phm vi p dng: Th tn dng c th chuyn nhng ch c chuyn nhng mt ln. Vic chuyn nhng L/C khng c ngha l hp ng mua bn cng c chuyn nhng. Ngi hng li ban u vn l ngi chu trch nhim chnh vi nNK. + Chng t thay th: Cc chng t thay th l ha n v hi phiu. + Trch nhim ca cc bn lin quan th tn dng chuyn nhng: Ngi hng li th hai khng c php chuyn nhng L/C cho mt ngi khc, nhng c php ti chuyn nhng L/C cho ngi hng li th nht, nu nh mnh khng c kh nng thc hin c L/C. Chuyn nhng c cho php tu chnh hay khng, nu c cn qui nh r trong lnh chuyn nhng. Quy nh r Ngn hng no c quyn chuyn nhng L/C. Ngi hng li th nht nn dnh quyn thay th chng t hon chnh chng t theo yu cu ca L/C chuyn nhng m (Master transferable L/C). Cc chng t thay th l ha n v hi phiu. + c th vn hnh L/C chuyn nhng c thun li: L/C quy nh giao hng tng phn (Partial Shipment allowed). Chp nhn thanh ton cc chng t do bn th 3 cp (Third Party Documents are acceptable) Chng t n chm cng chp nhn. Cu 32: Th tn dng d phng: 1) hi nim: Theo Qui tc thc hnh tn dng d phng quc t ISP 98, tn dng d phng c nh ngha l: Cam kt khng hy ngang, c lp, bng vn bn v rng buc khi c pht hnh. Ngi pht hnh cam kt vi Ngi hng li thanh ton chng t xut trnh trn b mt ph hp vi cc iu khon iu kin ca th tn d phng theo ng cc qui tc ny. Ngi pht hnh phi thanh ton cc chng t xut trnh bng vic chuyn s tin theo phng thc tr tin ngay , hoc chp nhn hi phiu ca ngi hng.., hoc cam kt tr tin sau hoc chit khu. 2) Tp qun: p dng UCP 500 hoc ISP 98. (ngun: http://www.scribd.com/doc/42449241/Bai- Thuyet-Trinh-Phan-Loai-Lc) 3) Phm vi s dng: (SGK) S dng nh mt bo lnh ca ngn hng pht hnh nhm m bo vic thc hin hp ng thng mi, hp ng gia cng, hp ng lin doanh hay hp tc hay m bo cho vic tham gia d thu. Bo lnh cc khon vay ca hp ng vay n trong nc, quc t. Tn dng d phng cn ng vai tr nh mt tn dng th thng mi l m bo kh nng thanh ton. Thc t cho thy tn dng th d phng c s dng kt hp cng cc phng thc bo lnh v thanh ton khc. Trong hp ng thu mua ti chnh, tn dng th d phng cn c s dng m bo nhng ngha v ti chnh theo phn quyt ca ta n. 4) Trch nhim ca cc bn: tm hoi ko thy .
Cu 33: Back to back L/C: 1) Khi nim: Sau khi nhn c L/C do ngi nhp khu m cho mnh hng, nh xut khu cn c vo ni dung ca L/C ny v dng chnh L/C ny th chp m mt L/C khc cho mt ngi khc hng vi ni dung gn ging vi L/C ban u. L/C pht hnh sau gi l L/C gip lng (Back to back L/C), L/C dng em i th chp gi l L/C gc (Master L/C). Ngi m L/C gip lng l trung gian trong mua bn hng ha Mc d gi l L/C gip lng, nhng c hai L/C ny khng ghi tiu nh vy 2) Nhng lu khi s dng: L/C gc v L/C gip lng l hon ton c lp vi nhau. S tin ca L/C gc thng ln hn L/C gip lng. n gi ca hng ha trong L/C gip lng cng thng nh hn n gi hng ha trong L/C gc. S loi chng t ca L/C gip lng phi nhiu hn s loi chng t ca L/C gc. Thi hn giao hng ca L/C gip lng phi sm hn so vi thi hn giao hng ca L/C gc. Thi hn hiu lc ca L/C gc phi di hn thi hn hiu lc ca L/C gip lng. Cu 34: Red clause L/C: 1) Khi nim: L loi L/C ng trc mt phn tin cho Ngi hng li L/C trc khi giao hng. 2) Nhng lu khi s dng: Ngn hng pht hnh L/C iu khon quy nh, Ngi hng li L/C trc ngy giao hng x ngy c quyn k pht mt hi phiu trn i tin Ngn hng pht hnh km vi mt L/G ca Ngn hng cam kt hon tr tin ng trc nu khng thc hin L/C iu khon , hoc mt L/C d phng hoc mt K phiu c k bo lnh ca Ngn hng. Tn ca L/C iu khon c th khc nhau, nhng cng mt ni dung nh trn. V d: Advance L/C, Anticipatory L/C,.. Cu 35: Th tn dng i ng (Reciprocal L/C): Khi nim v nhng lu khi s dng: L loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi n c m. Trong L/C m trc s c mt cu: L/C ny ch c gi tr khi Ngi hng li m li mt L/C i ng cho ngi m L/C ny hng (This L/C will come in force, when its counter L/C has been issued by the above beneficiary); cn trong L/C i ng th c ghi cu: L/C ny i ng vi L/C s... m ngy... ti Ngn hng....(This is the counter L/C against L/C No dated issued by) L/C i ng thng c dng trong phng thc mua bn hng i hng hoc trong phng thc gia cng xut khu (gia ngi nhn gia cng v ngi giao gia cng). Cu 36: Th tn dng tun hon (Revolving L/C) 1) Khi nim: l loi L/C khng th hy ngang, m sau khi s dng xong th n t ng c gi tr nh c, v n c lp i lp li theo vng tun hon nh vy cho n khi tng tr gi ca Hp ng c s c thc hin xong. 2) Phn loi: C 3 cch tun hon: Tun hon t ng: l L/C s t ng c hiu lc li nh c m khng cn n s thng bo ca NHPH cho ngi hng li. Tun hon hn ch: L/C ch c hiu lc sau mi ln tun hon nu NHPH thng bo v hiu lc ca n cho Ngi hng li. Tun hon bn t ng: Sau mi vng tun hon, nu sau mt vi ngy m NHPH khng c kin g v L/C k tip th L/C tun hon s t ng c gi tr nh c. 3) Trng hp p dng: thng c s dng trong quan h bun bn hng ha m cc bn tin cy ln nhau, bun bn thng xuyn, nh k, s lng ln, giao nhiu ln trong mt thi gian nht nh v hng ha phi ng nht v chng loi, phm cht, cch ng gi bao b. Cu 37: L/C c xc nhn: 1) Khi nim: L L/C khng th hy ngang, c mt NH th 3 xc nhn, cng cam kt vi NHPH l s thanh ton/chp nhn thanh ton cho ngi th hng khi xut trnh ph hp, theo yu cu ca NHPH. 2) Vai tr ca Ngn Hng xc nhn: NH xc nhn cng c trch nhim nh NHPH, do khi yu cu NH xc nhn th NHPH phi tr mt khon ph rt cao v c khi phi k qu n 100% tr gi ca L/C. i vi nhng th xc nhn, mi sa i u phi c s ng ca NH xc nhn th sa i mi c gi tr thc hin. Cn nu NH xc nhn khng ng vi cc sa i th phi thng bo ngay khng chm tr cho NHPH. Cu 38: So snh th tn dng gip lng v th tn dng i ng: Ging nhau: L L/C khng hu ngang C 2 L/c ring bit trong qu trnh giao dch C s pht hnh: l da trn mt L/C khc Thi gian giao hng: khc nhau Khc nhau: L/C gip lng L/C i ng Cc bn tham gia 3 bn: Nh XK, trung gian, nh NK 2 bn: Ngi mua v ngi bn, thng dng trong phng thc mua bn hng i hng hay gia cng Thi gian hiu lc Da trn th chp L/C Ph thuc vo L/C i gc, v thi gian hiu lc ngn hn L/C gc ng, ch c hiu lc khi L/C kia i ng vi n c m thi gian hiu lc = nhau Tr gi S tin L/C gc thng ln hn L/C gip lng Gi tr tng ng
Cu 39: Lnh nh thu qui nh ph nh thu bn no th bn y chu, nhng ngi nhp khu t chi thanh ton. Ngn hng thu h phi lm g? Trng hp ny l: Ngi Nhp Khu chu chi ph ca Ngn hng thu , Theo iu 21a ca URC 522 1995 ICC th: Ngn hng thu c th giao chng t theo cc iu kin D/P hay D/A hay D/TC m khng cn thu ph nh thu v bn a ra lnh nh thu s chu nhng chi ph ny hoc c th tr vo s tin thu c. Cu 40: Ngn hng pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca hp ng hay khng? L/C c hnh thnh t hp ng thng mi quc t nhng khi c thit lp th L/C li hon ton c lp vi chnh hp ng . H qu l iu khon no ca hp ng khng c ghi vo L/C s khng c gi tr iu chnh i vi cc bn lin quan. Mt khc, nhng iu khon m hp ng khng iu chnh nhng li c quy nh trong L/C th s c gi tr rng buc i vi cc bn lin quan Theo UCP 600: Ve ban chat, tn dung la mot giao dch rieng biet vi hp ong mua ban hoac cac hp ong khac ma co the la c s cua tn dung. Cac ngan hang khong lien quan en hoac rang buoc bi cac hp ong nh the, ngay ca khi tn dung co dan chieu en cac hp ong nh the, ngay ca khi tn dung co dan chieu en cac hp ong o. Do o, s cam ket cua mot ngan hang ve viec thanh toan, thng lng thanh toan hoac thc hien bat c ngha vu nao khac trong tn dung khong phu thuoc vao cac khieu nai hoac khien cao cua ngi yeu cau phat hanh tn dung phat sinh t cac quan he cua ho vi ngan hang phat hang hoac ngi thu hng. Ngn hng pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca hp ng. Cu 41: Vai tr ca ngn hng thng bo? Ngn hng xc nhn? Vai tr ca ngn hng thng bo: Ngn hng thng bo l ngn hng i l ca Ngn hng pht hnh L/C nc ngi hng li L/C. Quyn li v ngha v ch yu ca Ngn hng thng bo nh sau: Khi nhn c thng bo L/C ca Ngn hng pht hnh pht hnh L/C, Ngn hng ny s chuyn ton b ni dung L/C nhn c cho ngi hng li L/C di hnh thc vn bn Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bc in , ch ko chu trch nhim phi dch, din gii cc t chuyn mn ra ting a phng. Nu ngn hng thng bo sai nhng ni dung in nhn c th Ngn hng phi chu trc nhim Khi nhn c b chng t ca Ngi hng li L/C chuyn ti, Ngn hng phi chuyn ngay v nguyn vn b chng t ti Ngn hng pht hnh L/C. Ngn hng ko chu trch nhim v nhng hu qu pht snha do s chm tr v/ hoc mt mt chng t trn ng i n Ngn hng pht hnh L/C, min l chng minh c mnh d gi nguyn vn v ng hn b chng t qua bu in UCP 600: TRACH NHIEM CUA NGAN HANG THONG BAO Tn dung va bat c sa oi nao co the c thong bao cho ngi thu hng thong qua ngan hang thong bao. Ngan hang thong bao, nhng khong phai la ngan hang xac nhan, thong bao tn dung va cac sa oi ma khong cam ket ve thanh toan hoac thng lng thanh toan. Bang viec thong bao tn dung hoac sa oi, ngan hang thong bao cho biet rang t no a thoa man ve tnh chan that be ngoai cua tn dung hoac cua sa oi va rang thong bao phan anh chnh xac cac ieu kien va ieu khoan cua tn dung hoac sa oi a nhan. Neu mot ngan hang c yeu cau thong bao tn dung hoac sa oi nhng quyet nh khong lam viec o, th no phai thong bao khong cham tre cho ngan hang ma t o a nhan c tn dung, sa oi hoac thong bao. Neu mot ngan hang c yeu cau thong bao tn dung hoac sa oi, nhng t no khong co the thoa man ve tnh chan that be ngoai cua tn dung, cua sa oi hoac cua thong bao, th no phai thong bao khong cham tre cho ngan hang ma t o a nhan c ch th. Tuy vay, neu ngan hang thong bao hoac ngan hang thong bao th hai quyet nh thong bao tn dung hoac sa oi , th no phai thong bao cho ngi thu hng hoac ngan hang thong bao th hai biet rang t no a khong the thoa man c tnh chan that be ngoai cua tn dung, cua sa oi hoac cua thong bao. Vai tr ca ngn hng xc nhn Bng vic xc nhn L/C, ngn hng xc nhn to ra thm mt s cam kt thanh ton mt cch c lp i vi cam kt ca ngn hng pht hnh. Ngn hng xc nhn m bo thc hin cam kt bt k ngn hng pht hnh c thanh ton hay khng. Theo UCP600: TRACH NHIEM CUA NGAN HANG XAC NHAN a. Vi ieu kien la cac chng t quy nh c xuat trnh en ngan hang xac nhan hoac en bat c mot ngan hang ch nh nao khac va vi ieu kien viec xuat trnh la phu hp, ngan hang xac nhan phai: i. thanh toan, neu tn dung co gia tr thanh toan, bang cach: - tra tien ngay, tra tien sau hoac chap nhan thanh toan vi ngan hang xac nhan. - tra tien ngay vi mot ngan hang ch nh khac va ngan hang ch nh o khong tra tien. - tra tien sau vi mot ngan hang ch nh khac va ngan hang ch nh o khong cam ket tra tien sau hoac co cam ket tra tien sau, nhng khong tra tien khi ao han. - chap nhan vi mot ngan hang ch nh khac va ngan hang ch nh o khong chap nhan hoi phieu oi tien no hoac co chap nhan, nhng khong tra tien khi ao han. - thng lng thanh toan vi mot ngan hang ch nh khac va ngan hang ch nh o khong thng lng thanh toan. ii. Thng lng thanh toan, mien truy oi, neu tn dung co gia tr thng lng thanh toan tai ngan hang xac nhan. b. Ngan hang xac nhan b rang buoc khong the huy bo oi vi viec thanh toan hoac thng lng thanh toan ke t khi ngan hang o thc hien xac nhan tn dung. c. Ngan hang xac nhan cam ket hoan tra tien cho mot ngan hang ch nh khac ma ngan hang hang nay a thanh toan hoac a thng lng thanh toan cho mot xuat trnh phu hp va a chuyen giao cac chng t cho ngan hang xac nhan. Viec hoan tra so tien cua mot xuat trnh phu hp thuoc mot tn dung co gia tr thanh toan bang chap nhan hoac tra tien sau la vao luc ao han, du ngan hang ch nh a tra tien trc hoac a mua trc khi en han. Cam ket cua ngan hang xac nhan hoan tra tien cho mot ngan hang ch nh la oc lap vi cam ket cua ngan hang xac nhan oi vi ngi thu hng. d. Neu mot ngan hang c ngan hang phat hanh uy quyen hoac yeu cau xac nhan mot tn dung nhng ngan hang nay khong san sang lam viec o, th no phai thong bao cho ngan hang phat hanh ngay va co the thong bao tn dung ma khong co xac nhan. Cu 42: Mt NH nhn c L/C thng bo cho khch hng, nhng khng sn sng thng bo L/C ny. Hi ngn hng ny phi lm g? Mot Tn dung th co the thong bao cho ngi hng qua Ngan hang thong bao ma khong co cam ket g ve pha Ngan hang thong bao, nhng khi Ngan hang thong bao ong y thong bao Tn dung th th phai kiem tra vi mot s can than thch ang tnh chan that be ngoai cua Tn dung th ma mnh thong bao. Neu mot ngan hang c yeu cau thong bao tn dung nhng t no khong co the thoa man ve tnh chan that be ngoai cua tn dung, th no phai thong bao khong cham tre cho ngan hang ma t o a nhan c ch th. Hoc l Ngan hang thong bao co the s dung dch vu cua mot ngan hang khac (ngan hang thong bao th hai) e thong bao tn dung cho ngi thu hng. Bang viec thong bao tn dung, khi ngan hang thong bao th hai cho biet rang t no a thoa man ve tnh chan that be ngoai cua thong bao ma no a nhan c va rang thong bao phan anh chnh xac cac ieu kien va ieu khoan cua tn dung va a nhan. Cu 43: C th thng bo L/C qua mt ngn hng, cn thng bo sa i L/C qua mt ngn hng khc c khng? Ti sao? hng c v: Theo UCP 500 iu 11b Neu mot Ngan hang s dung dch vu cua Ngan hang thong bao e thong bao Tn dung th cho ngi hng th cung phai s dung dch vu cua Ngan hang nay e thong bao (cac) sa oi Tn dung th. Cu 44: Hy ch ra ngy xut trnh b chng t mun nht c th trong cc trng hp sau: a) Shipment date: 2/8/2011 Expiry date of L/C: 02/09/2011 b) Shipment date: 2/8/2011 Expiry date for presentation: 02/09/2011 c) Shipment date: 2/8/2011 Expiry date for presentation: 20/8/2011 Expiry date of L/C: 02/09/2011 a) Cac chng t phai c xuat trnh vao ngay het hieu lc hoac trc ngay het hieu lc Ngy mun nht xut trnh l: 02/09/2011 b) Trong moi trng hp cac chng t khong c xuat trnh sau ngay het hieu lc cua Tn dung th. Cac chng t phai c xuat trnh vao ngay het hieu lc hoac trc ngay het hieu lc V ko ghi r thi hn hiu lc ca L/C l bao nhiu nn mc nhin ta hiu thi gian xut trnh phi nm trong thi hn hiu lc ca L/C. V vy, Ngy mun nht xut trnh l: 02/09/2011 c) Viec xuat trnh bi ngi thu hng hoac bi ngi thay mat ngi thu hng phai c thc hien vao hoac trc ngay het han xuat trnh. [UCP 600: iu 6e Ngy mun nht xut trnh l: 20/8/2011 Cu 45: Cc ngn hng c chp nhn thanh ton b chng t trong ha n thng mi c pht hnh trc ngy m L/C? Ti sao? C . V Theo UCP 600: Tr khi c quy nh khac trong Tn dung th, cac Ngan hang se chap nhan mot chng t co ghi ngay lap chng t trc ngay cua Tn dung th, vi ieu kien la chng t o phai c xuat trnh trong thi han c quy nh trong Tn dung th va trong nhng ieu khoan cua UCP nay. Cu 46: Cc ngn hng c chp nhn thanh ton b chng t trong ha n thng mi c pht hnh sau ngy giao hng? C Theo ISBP 681: Mi chng t no k c giy chng nhn phn tch, giy chng nhn gim nh v giy chng nhn gim nh trc khi giao hng u c th c ghi ngy thng sau ngy giao hng. Tuy nhin, nu mt th tn dng yu cu 1 chng t chng minh mt s kin trc khi giao hng th chng t phi, hoc l bng tiu hoc l bng ni dung ch ra rng s vic xy ra trc hoc vo ngy giao hng. Mt yu cu v mt : giy chng nhn gim nh ko phi l mt yu cu chng minh mt s kin xy ra trc khi giao hng . Cc chng t ko c th hin l chng c pht hnh sau ngy xut trnh. Cu 47: L/C yu cu chng t vn ti a phng thc v quy nh cm chuyn ti, ngi th hng xut trnh chng t vn ti gm 2 phng thc vn ti: xe ti v tu ha vo c ghi ch l chuyn ti. Ngi th hng xut trnh chng t vn ti th c c coi l ph hp vi L/C hay khng? Theo UCP 600: Chng t vn ti a phng thc khng ghi l ph thuc vo hp ng thu tu Chuyn ti c ngha l d hng xung phng tin vn ti ny v li xp hng ln mt phng tin vn ti khc (d c cng 1 phng thc vn ti ) trong qu trnh vn ti t ni gi, ni nhn hng ch hoc ni giao hng n ni n cui cng ghi trong th tn dng. Mot chng t van tai ng sat, ng b hoac ng thuy noi a co the ghi la hang hoa se hoac co the chuyen tai, mien la toan bo hanh trnh van chuyen ch s dung mot va cung mot chng t van tai. Mot chng t van tai ng sat, ng b hoac ng thuy noi a co the ghi chuyen tai se hoac co the xay ra la co the chap nhan, ngay ca khi tn dung khong cho phep chuyen tai. Vi vy chng tu vn ti ny vn ph hp vic L/C Cu 48: Xc nh ngy giao hng i vi mt B/L in sn cm t "shipment on board" ghi ngy pht hnh 5/8/2011 trong cc trng hp sau: Theo UCP 600: Ngay phat hanh van n theo hp ong thue tau se c coi la ngay giao hang, tr khi tren van n theo hp ong thue tau co ghi chu hang a xep len tau co ghi ngay giao hang, trong trng hp nay, ngay ghi trong ghi chu hang a xep len tau se c coi la ngay giao hang d ngy ny c th xy ra hay khng xy ra trc hoc sau ngy pht hnh chng t. V vy: a. Trn B/L khng ghi ch g c Ngy giao hng: 5/8/2011 b. Ghi ch "shipped on board date 8/8/2011" Ngy giao hng: 8/8/2011 c. Ghi ch "shipped on board date 8/8/2011" Ngy giao hng: 3/8/2011 Cu 48: Xc nh s lng bn gc v bn sao cn xut trnh trong nhng trng hp sau: Theo UCP 600: If a credit requires presentation of multiple documents by using terms such as "in duplicate", "in two fold" or "in two copies", this will be satisfied by the presentation of at least one original and the remaining number in copies, except when the document itself indicates otherwise. Neu tn dung yeu cau xuat trnh chng t nhieu ban bang cach s dung cac t nh (hai ban giong nh nhau) (gap hai lan) hoac (lam hai ban), th co the xuat trnh t nhat mot ban goc va so con lai la cac ban sao, tr khi nao ban than chng t quy nh khac. Theo ISBP 681: a) Invoice, One Invoice or Invoice in 1 copy, it will be understood to be a requirement for an original invoice. b) Invoice in 4 copies, it will be satisfied by the presentation of at least one original and the remaining number as copies of an invoice. c) One copy of Invoice, it will be satisfied by presentation of either a copy or an original of an invoice. + Ha n, Mt ho n hoc Ha n mt bn th phi hiu l yu cu mt bn gc ha n. + Ha n 4 bn th phi hiu t nht 1 bn gc ha n v s cn li l bn sao. + Mt bn ha n th phi hiu hoc l mt bn sao, hoc l mt bn gc ha n. Vi vy: + Invoices in 3 copies: 1 bn gc v 2 bn sao + Invoices in triplicates: bn gc bn ao + Invoices in 3 originals: 3 bn gc + Invoice in 1 copy: 1 bn gc + One copy of invoice: 1 bn gc hoc 1 bn sao [ty vo tp quan Ngn hng Cu 50: Nu cch xc nh thi hn hiu lc ca L/C cho ph hp. Nu khng quy nh thi hn xut trnh ca L/C th thi hn xut trnh c xc nh nh th no? Thi hn hiu lc ca L/C l thi hn m Ngn hng m L/C cam kt tr tin cho Ngi hng li, nu ngi hng li xut trnh L/C trong thi hn v ph hp vi nhng quy nh trong L/C. Thi hn hiu lc ca L/C bt u tnh t ngy m L/C n ngy ht hiu lc ca L/C. Xc nh mt thi hn c hiu lc L/C hp l, ngha l n va trnh ng vn cho Ngi NK va ko gy kh khn cho vic xut trnh chng t ca Ngi hng li. Vic xc nh ny cn tha mn cc nguyn tc sau y: Ngy giao hng phi nm trong th hn hiu lc ca L/C v khng c trng vi ngy ht hn hiu lc ca L/C Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l, khng c trng vi ngy giao hng. Thi gian hp l ny c tnh ti thiu bng tng s ca s ngy cn phi c thng bo m L/C, s ngy lu L/C Ngn hng thng bo , s ngy chun b hng giao cho Ngi nhp khu Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi gian hp l. Thi gian ny bao gm s ngy lp b chng t, s ngy vn chuyn chng t n Ngn hng pht hnh L/C hoc n a im xut trnh chng t quy nh trong L/C, s ngy lu gi chng t ti Ngn hng thng bo v 7 ngy Ngn hng Ngn hng kim tra chng t Nu khng quy nh thi hn xut trnh ca L/C th thi hn xut trnh c xem l ngy ht hn thanh ton hoc thng lng thanh ton.