Bi 2.

Ngy 1-5-2008, cng ty xut nhp khu tng hp (The General Import Export Company) k hp ng ngoi thng s 123/EX vi cng ty Foodtech Philipine xut khu l hng go theo cc iu kin v iu khon sau: S lng hng: 1.000 Ton, khng cp dung sai n gi: 205 USD/Ton FOB cng si gn. Thi hn thanh ton: tr chm 60 ngy k t ngy nhn thy hi phiu Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s : 123456 c Ngn hng Bank Of China Philippine m cho cng ty XNK tng hp ngy 20-5-2008 vi gi tr th tn dng l: 205.000 USD Th tn dng cho php kh dng t do ti bt c ngn hng no chit khu Ngy 14-7-2008, cng ty XNK tng hp giao hng theo th tn dng. Lng giao hng thc t l: 1050 ton. Nh xut khu sau khi giao hng, xut trnh chng t ti ngn hng quc t - Chi nhnh si gn v ngh chit khu chng t Hy lp Hi phiu theo nhng ni dung cp trn Bi 2. Ngy 15-8-2008, cng ty XNK Hung Nguyen ( Hung Nguyen ImportExport Company) k hp ng ngoi thng s 1234/EX vi cng ty Funitures xut khu l hng bn gh thnh phm theo cc iu kin v iu khon chi tit nh sau: S lng hng: 100 b bn gh thnh phm n gi: 3.000 USD/b, CIF cng si gn Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s: 1234567 c Ngn hng Bank of New York, Singapore m cho cng ty XNK Hung Nguyen ngy 20-8-2008 Ngy 10-9-2008 Cng ty XNK Hung Nguyen giao hng v xut trnh chng t ti Ngn hng ngoi thng Vit Nam CN H Ch Minh Hy lp Hi phiu theo nhng ni dung cp trn.

Bi 1: Ngy 10-08-2008, cng ty xut nhp khu tng hp ( The General Import Export Company ) xut khu l hng thu hi sn ng lnh ( Frozen Sea Food) cho Cng ty c phn Marubeni c a ch ti 1 Chome Tokyo ti Nht theo hp ng ngoi thng s 001/EX/JP k ngy 01/7/2008 vi chi tit sau: S lng hng : 10.000kgs n gi: 15USD/kg FOB cng Si gn Thi hn thanh ton: tr ngay D/P Hnh thc thanh ton: Nh thu Ngn hng nh thu ( Ngn hng u thc thu): Ngn hng Ngoi thng Vit nam, Chi Nhnh HCM ( Bank For Foreign Trade of VietNam) Hy lp Hi phiu theo nhng ni dung cp trn. Bi 2 : Ngy 15/7/2009, Cng ty XNK Nguyen An ( Nguyen An Import Export Company) k hp ng ngoi thng s 1234 vi cng ty Hot and Cold Marketing SDN.BHD ( No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia) xut khu l hng st thp theo cc iu kin v iu khon sau: S lng hng: 1.000 MTS, dung sai cho php 5% n gi: 505USD/MT FOB cng si gn Thi hn thanh ton: Tr chm 60 ngy k t ngy nhn thy Hi phiu Hnh thc thanh ton: Nh thu tr sau D/A Ngi th hng: theo lnh ca nh xut khu Ngy giao hng 14-9-2009. Nh nhp khu chp nhn hi phiu v nhn chng t t ngn hng nhn hng ngy 20-9-2009 Lng hng giao thc t: 1.050MTS a. Hy lp hi phiu theo nhng ni dung trn b. Gi s anh/ch l nh nhp khu, anh/ch hy chp nhn thanh ton t hi phiu ny theo hnh thc chp nhn thanh ton ngn trn t hi phiu hoc hnh thc k chp nhn y BI TP NHM 1 HI PHIU

Bi 1: Ngy 15-7-2008, cng ty XNK Si gn ( Sai Gon Import Export Company) k hp ng ngoi thng s 987654321/EIX vi cng ty Matsu Trading Coperation Philippine xut khu l hng go theo cc iu kin v iu khon sau: - S lng hng: 1000 MTS, dung sai khng cp - n gi: 205 USD/MT FOB Cng Si gn - Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu - Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 123456 c ngn hng May Bank Philippine m cho cng ty xut nhp khu Si gn ngy 20-7-2008. Tr gi th tn dng l 205.000 USD. Th tn dng ny c ngn hng Bank of China Singapore xc nhn. Th tn dng hn ch thanh ton ti Ngn hng May Bank Philippine - Ngy 14-8-2008, cng ty XNK Sai gon thc hin vic giao hng, lng hng giao thc t l: 1030MTS v xut trnh chng t n Ngn hng Chu- CN Si gn nh ngn hng ny i tin theo th tn dng Hy tm im sai hoc cn thiu trong t hi phiu sau v da trn nhng phn tch ny hon chnh hi phiu trong giao dch ny

No. 12345 For USD 205,000.00 2008

BILL OF EXCHANGE HoChiMinh City, July 15th

At 90 days after Bill of exchanges date of this First Bill of Exchange ( Second of the same tenor and date being unpaid), Paid to the order of Sai Gon Import Export Company the sum of United States Dollars two hundred and fifty thousand only Value received as per contract No.987654321/EIX dated July 15th 2008 For and on behalf of Sai Gon Import- Export Company

To: Bank of China- Singapore

Bi gii 1. PHN TCH : - y l hi phiu nh thu - Tr gi hi phiu : USD 205,000.00 ( dung sai khng cp) - Ngy k pht : bng hoc sau ngy 14/08/2008 - Ngi k pht : Sai Gon Import Export Company - Ngi b k pht : Ngn hng m th tn dng : ( Th tn dng hn ch thanh ton ti May Bank Philippine) - Ngi th hng : Ngn hng Chu- CN Si gn - Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu 2. PHN TCH IM SAI V THIU: Ngy k pht hi phiu phi l hoc sau ngy Aug 14th 2008 S tin ghi bng ch sai : Sa fifty thnh five Sa Paid to thnh Pay to Sa li tn ngi b k pht l May Bank Philippine ( ngn hng m th tn dng) Thm d liu sau Drawn under: Th tn dng gii hn thanh ton do ngn hng May Bank Philippine m ngy 20-7-2008 2. NI DUNG HI PHIU: BILL OF EXCHANGE No. 12345 For USD 205,000.00 HoChiMinh City, Aug 15 2008
th

At 90 days after Bill of exchanges date of this`First Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of ASIA COMMERCIAL BANK SAIGON BRANCH the sum of United States Dollars two hundred and five thousand only Value received as per contract No.987654321/EIX dated July 15th 2008 Drawn under Letter of credit No. 123456 dated July 20th 2008 issued by MAY BANK OF PHILIPPINE For and on behalf of SAI GON IMPORTEXPORT COMPANY Signature To: MAY BANK PHILIPPINE

Bi 2 : (Trch mt s iu khon L/C No.: 024070296ILC 1236) FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: THE DEVELOPMENT BANK OF SINGAPORE. JANUARY 28th, 2009 TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD 892,000.00 DD 28 01 2009 WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236 IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE

APPLICANT: AN PHU SERVICE PRODUCTION COMPANY ASC 606 TRAN PHU ST. DIST. 5 HCMC, VIETNAM AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM AVAILABLE BY BENEFICIARYS SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR 100 PERCENT INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS IN TRIPLICATE (UNLESS OTHERWISE STATED): ............. LATEST SHIPMENT: MARCH 26th, 2009 THIS CREDIT VALID MAY 30th 2009 IN VIETNAM. Da vo ti liu nu trn hy lp mt hi phiu, Bit rng: Ngy giao hng l ngy 25/03/2009. Ha n do bn bn lp s AQ 1345 ngy 25/03/2009 Ngn hng thng bo L/C l NH phc v nh xut khu. Bi gii 1. PHN TCH : - y l hi phiu nh thu - Tr gi hi phiu : USD 892,000.00 - Ngy k pht : bng hoc sau ngy 25/03/2009 nhng trc ngy 30/05/2009 - Ngi k pht : SALPHANT LTD 1245 PIEDAD ST. SINGAPORE - Ngi b k pht : Ngn hng m th tn dng : BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. - Ngi th hng : THE DEVELOPMENT BANK OF SINGAPORE. - Thi hn thanh ton: Khng c d liu

BILL OF EXCHANGE No. 12345 For USD 892,000.00 Singapore, Mar 25th 2009

At xxxx sight of this First bill of Exchange (Second of the same tenor and date being unpaid), pay to the order of THE DEVELOPMENT BANK OF SINGAPORE the sum of United States Dollars Eight hundred and Ninety two thousand only. Value received as per our invoice No AQ 1345 dated Mar 25th 2009 Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH Irrevocable L/C No. 024070296ILC 1236 dated Jan 28th 2009

Drawer SALPHANT LTD 1245 PIEDAD ST. SINGAPORE Signature

To: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH

Bi 2 : (Trch mt s iu khon L/C No.: 024070296ILC 1236) FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: THE DEVELOPMENT BANK OF SINGAPORE. JANUARY 28th, 2009

TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD 892,000.00 DD 28 01 2009 WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236 IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE APPLICANT: AN PHU SERVICE PRODUCTION COMPANY ASC 606 TRAN PHU ST. DIST. 5 HCMC, VIETNAM AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM AVAILABLE BY BENEFICIARYS SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR 100 PERCENT INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS IN TRIPLICATE (UNLESS OTHERWISE STATED): ............. LATEST SHIPMENT: MARCH 26th, 2009 THIS CREDIT VALID MAY 30th 2009 IN VIETNAM. Da vo ti liu nu trn hy lp mt hi phiu, Bit rng: Ngy giao hng l ngy 25/03/2009. Ha n do bn bn lp s AQ 1345 ngy 25/03/2009 Ngn hng thng bo L/C l NH phc v nh xut khu.

No 1345 For USD 892,000 2009

BILL OF EXCHANGE Singapore, Date 25 Mar

At xxxx sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of THE DEVELOPMENT BANK OF SINGAPORE the sum of US Dollars Eight Hundred And Ninety Two Thousand Only. Value received as per our invoice No AQ 1345 dated 25 Mar 2009 Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH

Irrevocable LC No 024070296ILC 1236 dated 28 Jan 2009 To : BANK FOR FOREIGN AND TRADE Drawer OF VIETNAM HCM CITY BRANCH SALPHANT LTD 1245 PIEDAD ST.SINGAPORE