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!
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。
Is the risk of L / C import documentary bill so complex? How to prevent!
Documentary bill of import letter of credit refers to the short-term financing provided by the bank to the applicant at the request of the issuing applicant after receiving the foreign document to pay the amount under the document. On this basis, the issuing bank shall make payment in advance after receiving the documents under the letter of credit, and then deliver the documents to the importer according to the import documentary bill agreement with the importer and the trust receipt issued by the importer. The importer shall pick up the goods against the documents and return the payment and interest to the issuing bank after they are sold in the market. It can be seen that the essence of import documentary bill is a short-term loan from the bank to the importer.
From the meaning of import documentary bill, it can be seen that its operation is generally divided into three steps: the issuing bank makes external payment according to the import documentary bill agreement signed with the importer; The importer receives the shipping documents with the trust receipt; After the importer sells the goods, he will return the payment to the bank in exchange for the trust receipt. Although import documentary bill provides financing facilities for importers, the risk to banks is obvious.
Risks often faced in the process of import documentary bills include:
1、 Risk of falling goods prices
When an import enterprise signs an import contract with a foreign merchant, the market price of the goods is optimistic and the import is profitable. However, when the goods are imported and sold, the price drops sharply, and the original intention is to make a profit but lose money. At this time, the repayment ability of the enterprise will have problems, and the risk will appear.
2、 Risk of misappropriation of funds by enterprises
Although the import enterprise sold the goods and successfully recovered the payment for goods, there were other urgent funds, or the accounts in debt disputes were frozen and deducted, and it was unable to return the due pledged remittance of the documentary bank on time. At this time, the risk of the bank will be inevitable.
3、 Exchange rate change risk
If the bill negotiation currency of the bank to the import enterprise is RMB, the domestic loan recovery is also RMB, so there will be no risk of exchange rate change. However, if the documentary currency is US dollars or other foreign currencies, the enterprise shall bear the risk of RMB depreciation.
So how to prevent the risks in import documentary bills?
First, banks should build a guarantee mechanism for import documentary bills in strict accordance with the requirements of the current guarantee law to ensure that each way of guarantee is legal and effective and will not lead to contradictions. In the import documentary bill, the bank generally transfers the pledged goods or documents to the importer, which may lead to the invalidity of the pledge or the effectiveness of the pledge can not resist the third party. The court will think that the bank has abandoned the property protection, so the guarantor will bear the guarantee liability only within the scope beyond the value of the property protection. Therefore, when signing the written guarantee contract, the bank should require the guarantor to clearly agree that after the bank delivers the goods or documents to the importer, it will voluntarily bear the responsibility including the part within the scope of the creditor's rights guaranteed for the goods, so as to avoid the risk of loan loss caused by the guarantor's right of defense against the bank's property guarantee due to the transfer of the pledge.
Second, strictly examine the credit and ability of the documentary bill applicant and the guarantor, Comprehensively investigate the credit status of the applicant. The risk of import documentary bill business mainly comes from the applicant's business operation ability and performance payment ability. When banks provide financing to customers under letters of credit, they should clearly recognize that the customer's credit risk is the most fundamental risk. This measure is an effective measure to prevent the inherent defects of the documentary guarantee mechanism. In practice, Some documentary bill applicants maliciously collude with the guarantor to maliciously evade bank debts. Banks should pay particular attention to guarantees and transactions between affiliated companies, Impact on import documentary bill business.
Third, strictly grasp the use conditions of the L / C limit and scientifically match the relationship between the L / C limit and the margin ratio. Some basic conditions shall be met when opening a letter of credit with a credit limit. On the premise that the conditions are met, the credit limit shall be used and a partial proportion of the deposit shall be used to open a letter of credit, It can effectively control the trade financing risk under the letter of credit.
Fourth, in operation, we should improve the information disclosure system, enhance the risk prevention awareness of micro financial subjects, and improve the asymmetric state of bank financing information. The fundamental means to reverse this situation is a comprehensive, accurate and timely information disclosure and reporting system and comprehensive risk management. That is to centrally control and manage risks for business units at all levels of the whole organization through system information processing. Classify and integrate the internal and external inter-bank information resources of the bank, establish the information system, risk control system and decision support system that can be shared within the bank and among the inter-bank through information sharing, and form an asset liability management system with risk management as the core.
Fifth, strengthen post loan management. The relevant departments of the bank shall keep abreast of the applicant's business status, bank status, property status, sales of imported goods and international and domestic market information. In case of any abnormal situation of documentary bill, preventive and remedial measures shall be taken in time. The risk management of import documentary bills should be strengthened. In principle, passive documentary bills to customers are not allowed, and must be strictly approved under special circumstances.