信用证进口押汇的风险这么复杂?如何防范!Is the risk of L / C import documentary bill so complex? How to prevent!


发布时间:

2021-10-11

信用证进口押汇的风险这么复杂?如何防范!进口信用证押汇是指银行收到国外来单后,应开证申请人要求向其提供的短期资金融通,用以支付该单据项下款项。在此基础上,开证行在收到信用证项下的单据后先行付款,然后根据与进口商之间的进口押汇协议及进口商签发的信托收据将单据交进口商,进口商凭单提货并在市场销售后,将货款及利息交还开证行。由此可见,进口押汇的实质是银行对进口商的一种短期放款。从进口押汇的含义可以看出其

信用证进口押汇的风险这么复杂?如何防范!

进口信用证押汇是指银行收到国外来单后,应开证申请人要求向其提供的短期资金融通,用以支付该单据项下款项。在此基础上,开证行在收到信用证项下的单据后先行付款,然后根据与进口商之间的进口押汇协议及进口商签发的信托收据将单据交进口商,进口商凭单提货并在市场销售后,将货款及利息交还开证行。由此可见,进口押汇的实质是银行对进口商的一种短期放款。

从进口押汇的含义可以看出其运作大体分为三个步骤:开证行根据与进口商签订的进口押汇协议对外付款;进口商凭信托收据领取货运单据;进口商销货后,将货款归还银行,换回信托收据。进口押汇虽然给进口商提供了融资便利,但对银行的风险是显而易见的。

进口押汇过程中经常面临的风险有:

一、货物价格下跌风险

当进口企业与外商签订进口合同时,商品的市场价格看好,进口是有利可图的,但等货物进口销售时,价格却大幅度下跌,原想盈利反而亏损。这时企业的还款能力会出现问题,风险就出现了。

二、企业挪用资金风险

进口企业虽然将货物卖出,顺利收回货款,但恰有其他方面急用款项,或债务纠纷账款被冻结扣划,无法按时归还押汇银行的到期押汇款,此时银行的风险将不可避免。

三、汇率变动风险

银行对进口企业押汇币种如果是人民币,则国内贷款回收也是人民币,就不会有汇率变动风险。但若押汇币种是美元或其他外币,则企业要承担人民币贬值的风险。

那么如何防范进口押汇中的风险?

第一,银行要严格按照现行《担保法》的要求构建进口押汇的担保机制,确保每种方式的担保合法有效,并且不会引发相互矛盾。在进口押汇中,银行一般将质押的货物或者单据转交给了进口商,这就可能导致质押无效或者质押效力不能对抗第三人,法院对此将认为银行放弃了物保,那么保证人就仅在物保价值之外的范围内承担保证责任。因此,银行应该要求保证人在签订书面保证合同时,明确约定在银行将货物或单据交给进口商后,自愿承担包括对货物所担保债权范围内部分的责任,避免银行因转交质物而造成保证人享有对银行物保放弃的抗辩权而引发的贷款损失风险。

第二,严格审查押汇申请人以及担保人的信用和能力, 全面考察开证申请人的资信状况。进口押汇业务的风险主要来自于申请人的业务经营能力和履约付款能力,银行在信用证项下给客户提供融资要清楚地认识到客户的信用风险才是最根本的风险。这一措施是最终防止押汇担保机制固有缺陷的有效措施。从实践来看, 一些押汇申请人恶意与担保人串通,恶意逃避银行债务。银行尤其应注意关联公司之间的担保和交易, 对进口押汇业务的影响。

第三,严格把握开证额度的使用条件,科学匹配开证额度与保证金比例之间的关系。使用额度开立信用证应满足一些基本条件,在条件达到的前提下使用开证额度,搭配以部分比例的保证金开立信用证, 可以有效控制信用证项下贸易融资风险。

第四,在操作时要完善信息披露制度,增强微观金融主体的风险防范意识,改善银行融资信息的不对称状态。扭转这一状态的根本手段是全面、准确、及时的信息披露与报告制度,进行全面的风险管理。即对整个机构各个层次的业务单位通过系统信息处理,集中化的控制与管理风险。银行内部和外部联行间信息资源进行归类、整合,通过信息共享,建立可以在银行内部及联行之间共享的信息系统、风险控制系统、决策支持系统,形成一个以风险管理为核心的资产负债管理体系。

第五,加强贷后管理。银行有关部门应随时了解押汇申请人的经营状况、银行状况、财产状况以及进口货物的销售、国际国内市场信息。如发现押汇异常情况,及时采取防范、补救措施。应加强对进口押汇的风险管理,原则上不允许对客户被动押汇,特殊情况必须严格审批。

Is the risk of L / C import documentary bill so complex? How to prevent!

Documentary bill of import letter of credit refers to the short-term financing provided by the bank to the applicant at the request of the issuing applicant after receiving the foreign document to pay the amount under the document. On this basis, the issuing bank shall make payment in advance after receiving the documents under the letter of credit, and then deliver the documents to the importer according to the import documentary bill agreement with the importer and the trust receipt issued by the importer. The importer shall pick up the goods against the documents and return the payment and interest to the issuing bank after they are sold in the market. It can be seen that the essence of import documentary bill is a short-term loan from the bank to the importer.

From the meaning of import documentary bill, it can be seen that its operation is generally divided into three steps: the issuing bank makes external payment according to the import documentary bill agreement signed with the importer; The importer receives the shipping documents with the trust receipt; After the importer sells the goods, he will return the payment to the bank in exchange for the trust receipt. Although import documentary bill provides financing facilities for importers, the risk to banks is obvious.

Risks often faced in the process of import documentary bills include:

1Risk of falling goods prices

When an import enterprise signs an import contract with a foreign merchant, the market price of the goods is optimistic and the import is profitable. However, when the goods are imported and sold, the price drops sharply, and the original intention is to make a profit but lose money. At this time, the repayment ability of the enterprise will have problems, and the risk will appear.

2Risk of misappropriation of funds by enterprises

Although the import enterprise sold the goods and successfully recovered the payment for goods, there were other urgent funds, or the accounts in debt disputes were frozen and deducted, and it was unable to return the due pledged remittance of the documentary bank on time. At this time, the risk of the bank will be inevitable.

3Exchange rate change risk

If the bill negotiation currency of the bank to the import enterprise is RMB, the domestic loan recovery is also RMB, so there will be no risk of exchange rate change. However, if the documentary currency is US dollars or other foreign currencies, the enterprise shall bear the risk of RMB depreciation.

So how to prevent the risks in import documentary bills?

First, banks should build a guarantee mechanism for import documentary bills in strict accordance with the requirements of the current guarantee law to ensure that each way of guarantee is legal and effective and will not lead to contradictions. In the import documentary bill, the bank generally transfers the pledged goods or documents to the importer, which may lead to the invalidity of the pledge or the effectiveness of the pledge can not resist the third party. The court will think that the bank has abandoned the property protection, so the guarantor will bear the guarantee liability only within the scope beyond the value of the property protection. Therefore, when signing the written guarantee contract, the bank should require the guarantor to clearly agree that after the bank delivers the goods or documents to the importer, it will voluntarily bear the responsibility including the part within the scope of the creditor's rights guaranteed for the goods, so as to avoid the risk of loan loss caused by the guarantor's right of defense against the bank's property guarantee due to the transfer of the pledge.

Second, strictly examine the credit and ability of the documentary bill applicant and the guarantor,   Comprehensively investigate the credit status of the applicant. The risk of import documentary bill business mainly comes from the applicant's business operation ability and performance payment ability. When banks provide financing to customers under letters of credit, they should clearly recognize that the customer's credit risk is the most fundamental risk. This measure is an effective measure to prevent the inherent defects of the documentary guarantee mechanism. In practice,   Some documentary bill applicants maliciously collude with the guarantor to maliciously evade bank debts. Banks should pay particular attention to guarantees and transactions between affiliated companies,   Impact on import documentary bill business.

Third, strictly grasp the use conditions of the L / C limit and scientifically match the relationship between the L / C limit and the margin ratio. Some basic conditions shall be met when opening a letter of credit with a credit limit. On the premise that the conditions are met, the credit limit shall be used and a partial proportion of the deposit shall be used to open a letter of credit,   It can effectively control the trade financing risk under the letter of credit.

Fourth, in operation, we should improve the information disclosure system, enhance the risk prevention awareness of micro financial subjects, and improve the asymmetric state of bank financing information. The fundamental means to reverse this situation is a comprehensive, accurate and timely information disclosure and reporting system and comprehensive risk management. That is to centrally control and manage risks for business units at all levels of the whole organization through system information processing. Classify and integrate the internal and external inter-bank information resources of the bank, establish the information system, risk control system and decision support system that can be shared within the bank and among the inter-bank through information sharing, and form an asset liability management system with risk management as the core.

Fifth, strengthen post loan management. The relevant departments of the bank shall keep abreast of the applicant's business status, bank status, property status, sales of imported goods and international and domestic market information. In case of any abnormal situation of documentary bill, preventive and remedial measures shall be taken in time. The risk management of import documentary bills should be strengthened. In principle, passive documentary bills to customers are not allowed, and must be strictly approved under special circumstances.

 

Keyword:

信用证,the,of,and,to,押汇,documentary,风险,进口,银行