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国际结算第六章托收本章内容1.What’scollection.何谓托收2.Partiesincollection.托收中的当事人3.Classificationofcollection托收的种类4.DocumentaryCollectionPractice跟单托收实务5.Documents&Billsundercollection托收项下的单据和票据6.Therisks&advantagesofcollection托收的优缺点7.Financingunderacollection托收项下的融资8.TheIntroductionofURC522《托收统一规则》国际商会第522号出版物介绍国际结算第六章托收6.1*Definition•Aftertheexporterhasshippedthegoods(orrenderedservices)tohiscustomersabroad,hedrawsabillofexchangeonthelatterwithorwithoutshippingdocumentsattachedtheretoandthengivesthedrafttohisbanktogetherwithhisappropriatecollectioninstructions.•在出口商对其国外客户装运货物或者提供服务之后，他开出以后者为付款人的汇票，汇票可以附带也可以不附带货运单据，然后将汇票连同他恰当的托收指示交给他的往来银行(代为收款)国际结算第六章托收6.2*Partiesincollection•Drawerorprincipal.Theprincipalisgenerallythecustomerofabankwhopreparesdocumentation(collectiondocuments)andsubmits(remits)themtohisbank(remittingbank)withacollectionorderforpaymentfromthebuyer(drawee).•Draweeitisthebuyerortheimportertowhomthecollectionitemsaretobepresentedforacceptanceorpayment.国际结算第六章托收6.2*Partiesincollection•RemittingbankItisthebanktowhichthedrawerentruststhecollectionitems.Itreceivesdocumentationfromthesellerforforwardingtothebuyer’sbankalongwithinstuctionsforpayment.•Collectingbankitisthebankentrustedbytheremittingbanktopresentthecollectionitemstothedrawee.国际结算第六章托收6.3*Classificationofcollection•CleanCollection•DocumentarycollectionDocumentagainstpayment(D/P)D/PatsightD/PaftersightDocumentagainstacceptance(D/A)国际结算第六章托收6.3*Classificationofcollection托收光票托收跟单托收付款交单D/P承兑交单D/A即期付款交单远期付款交单国际结算第六章托收Cleancollection•DefinitionCleancollectionsarecollectionsonfinancialinstrumentswithoutbeingaccompaniedbycommercialdocuments,suchasinvoice,billoflading,insurancepolicy,etc.国际结算第六章托收FeaturesofCleancollection•Onlythedraftand,ifnecessary,aninstructionletteraresentoutforcollection.•Theexporteris,infact,shippingonopen-accountterms.•Itmayrepresentanunderlyingtradetransactionorapurelyfinancialtransactioninvolvingnomovementofmerchandiseand,therefore,nodocuments.国际结算第六章托收DocumentarycollectionsDocumentarycollectionsmaybedescribedascollectionsonfinancialinstrumentsbeingaccompaniedbycommercialdocumentsoroncommercialdocumentswithoutbeingaccompaniedbyfinancialinstruments.–金融单据指汇票、本票、支票或者其他用来获得现金付款的类似凭证。–商业单据指发票、运输单据、所有权单据或者其他类似的单据。国际结算第六章托收6.3.1*ClassificationofCollection•D/Patsight即期付款交单Uponfirstpresentationthebuyersshallpayagainstdocumentarydraftdrawnbythesellersatsight.Theshippingdocumentsaretobedeliveredagainstpaymentonly.•在第一次提示时买方必须对卖方提交的跟单汇票见票付款，货运单据只有在付款后才可以被交给买方。国际结算第六章托收•D/Paftersight远期付款交单TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersatxxdayssightuponfirstpresentationandmakepaymentonitsmaturity.Theshippingdocumentsaretobedeliveredagainstpaymentonly.•买方在第一次见票时对买方提供的XX天后到期的远期汇票承兑并在到期日付款。货运单据只有在付款后才可以被交给买方。6.3.1*ClassificationofCollection国际结算第六章托收6.3.3*Classificationofcollection•D/A承兑交单Thebuyershalldulyacceptthedocumentarydraftdrawnbythesellersatxxdayssightuponfirstpresentationandmakepaymentonitsmaturity.theshippingdocumentsaretobedeliveredagainstacceptance。•买方在第一次见票时对买方提供的XX天后到期的远期汇票承兑并在到期日付款。货运单据在买方承兑后即可以被交给买方。国际结算第六章托收6.4.DocumentaryCollectionPractice•Featuresofdocumentarycollectionprocedure•Procedures国际结算第六章托收6.4.1Featuresofdocumentarycollectionprocedure•Thedocumentarycollectionprocedureinvolvesthestep-by-stepexchangeofdocumentsgivingtitletogoodsforeithercashorcontractedpromisetopayatalatertime.•Thecollectionprocedureischronological:Thebanksinadocumentarycollectiontransactiondonotactuntiltheprecedingstepshavebeencompleted.国际结算第六章托收WorkflowofD/Patsight1）contract4）collecting5）presentation8）PrincipalDraweeRemittingbankCollectingbank7）HandoutDoc.6.4.2Procedures国际结算第六章托收WorkflowofD/Paftersight1）Contract4）Collecting5）Presentation9）PrincipalDraweeRemittingbankCollectingbank8）HandoutDoc.国际结算第六章托收WorkflowofD/A1）Contract4）Collecting5）Presentation9）PrincipalDraweeRemittingbankCollectingbank8）Payment国际结算第六章托收6.5托收项下的单据和票据•托收项下的汇票–收款人可以是银行也可以不是银行–在即期付款交单中并不一定需要汇票•托收中的运输单据–运输单据是物权凭证的情况下–运输单据不是物权凭证的情况下•托收中的商业单据–主要依据合同约定，表明卖方完成交货。不同的合同要求不同国际结算第六章托收6.6*Therisks&advantagesofcollection•TotheexporterRisks(1)(2)(3)Advantages(1)(2)(3)(4)(5)•TotheimporterRisks(1)(2)(3)Advantages(1)(2)(3)(4)国际结算第六章托收6.6.1*Totheexporter•Risks:1.进口商信誉欠佳，受到货后会找借口拒收，迫使对方降价。2.进口国政治经济情况变化亦有可能带来风险。3.外汇风险。•Advantage1.可以获得银行融资2.货物的所有权由代收行控制，某种程度保护了货物3.声誉良好的代收行，会敦促进口人尽快付款，否则进口人会习惯延迟付款。4.在付款交单的情况下，较为可靠。5.结算费用较少国际结算第六章托收6.6.2*Totheimporter•Risks:1.由可能不得不在货物抵达前付款，无机会检验货物。货物是否对板很大程度取决于进口商信誉。2.进口商在承兑交单的情况下，会承担两种不同的法律责任。3.在某些国家，对汇票作成拒绝证书被认为是一种破产行为，有时会带来不可想象的后果。•Advantage1.往往对出口商有利。…2.采用远期汇票可以获得商业信用。3.开证方便，而且费用比信用证少。4.可以获得银行融资。国际结算第六章托收6.7FinancingunderCollection•银行对出口商的资金融通–出口押汇•Collectionbillpurchased•AdvanceagainstCollection–为出口商承兑信用额度•银行/出口商对进口商的融资–进口押汇•Trustreceipt(T/R)国际结算第六章托收6.7.1银行对出口商的资金融通•出口押汇LoanSecuredbyDocumentary–托收行以物权—运输单据及汇票为质押品给出口商提供信贷的方式。–Collectionbillpurchased（净额押汇）–AdvanceagainstCollection（部分押汇）•为出口商承兑信用额度LineofacceptanceCreditforExporter国际结算第六章托收6.7.2银行/出口商对进口商的资金融通–进口押汇•Trustreceipt(T/R)在D/P交单条件下。代收行给与进口商凭信托收据接单提货的便利，为进口商融资的一种方式。国际结算第六章托收6.8TheIntroductionofURC522•