转买福费廷业务

1、附件 2：中国农业银行江苏省分行转买福费廷业务操作规程（试行）第一章 总则第一条 为进一步完善业务功能，提高我行国际化经营水平， 根据市场发展需要以及总行贸易融资业务有关规定和福费廷业务 的有关国际惯例，特制定本操作规程。第二条 转买福费廷业务，是指我行根据其它金融机构的要 求，在开证行或保兑行或其它指定银行对跟单信用证项下的远期汇 票承兑或承诺付款后，对该汇票或承诺付款进行无追索权的买断， 融资到期日汇票承兑行或承诺付款行或指定议付行向我行付款的 融资行为。第三条 转买福费廷业务的期限为自买断日至付款到期日不超 过一年，且进出口贸易背景真实、合法。第四条 转卖银行不需在我行有授信额度，不需办

2、理担保手续， 办理转买福费廷后不占用转卖银行已有的授信额度。第五条 转买福费廷业务仅对开证行或保兑行或其它指定银行 的加押有效承兑或承诺付款电文办理，且信用证承兑行或承诺付款行必须在农业银行有代理行单证额度，按照总分行下发的金融机构 授信额度管理相关制度执行。第六条 根据辖内机构的信贷业务管理和国际结算业务操作水平，二级分行可对辖内机构办理转买福费廷业务进行转授权。第七条 本操作规程所指转买福费廷业务的币种主要包括美元、欧元、英镑、瑞士法郎、日元、澳元、加元、港币等可自由兑 换货币。第二章 转买福费廷业务术语和交易单据第八条 本操作规程中涉及的转买福费廷业务术语及释义如下（一）转买银行： 无追

3、索权地买断出口商未来应收远期票据或债务的银行称为转买银行。本操作规程中是我行作为转买银行买断跟单信用证项下经银行承兑的远期汇票或应收账款。（二）转卖银行： 将经有效承兑或承诺付款的应收账款权益转 卖我行的银行。（三）承兑行： 承兑远期票据或承诺到期付款的银行。 本操作 规程中指经我行认可的，远期信用证项下的承兑行或迟期付款信用 证项下的承诺付款行。（四）宽限期：从票据到期日至实际收款日的估计延期天数， 在计算贴现时将宽限期计入实际融资期。第九条 转买福费廷业务所需提供的单据主要包括：信用证、 开证行或保兑行的承兑或承诺付款电文，如需要，可要求卖方银行 提供信用证项下单据，包括已经承兑的汇票、商

4、业发票、运输单据 以及交单面函等。第三章 转买福费廷业务的职责分工第十条 省分行的职责（一）负责向总行申请代理行额度， 了解相关国家风险和代理 行风险二） 负责转买福费廷业务外资同业的询价、报价工作（三）转买后， 一旦买断款项不能按期收回， 与经办行一起采 取有效法律手段进行追索。（四）负责转买福费廷业务营销管理工作。第十一条 各二级分行的职责（一）负责转买福费廷业务境内同业的询价、报价工作（苏州 分行可负责外资同业和境内同业的询价、报价工作） 。（二）负责辖属支行转买福费廷业务的审批工作。（三）协助经办行受理卖方银行该业务项下所需提供的单据， 审核信用证和承兑电文的真实有效性及相关条款的合规

5、性。（四）转买后，负责业务的跟踪了解和监测。（五）负责向当地金融机构营销转买福费廷业务。（六）负责将相关市场信息和业务信息反馈省分行（国际业务 部）。第十二条 各支行的职责一）受理转卖银行该业务项下所需提供的单据，审核信用证和承兑电文相关条款的合规性，审核信用证和承兑电文的真实有效 性。若本行无转买福费廷业务的审批权限，需将相关资料报送有权 审批行进行审批。（二）负责转买福费廷业务的内部审批手续和业务处理。（三）转买后，负责业务的跟踪了解和监测。（四）负责向当地金融机构营销转买福费廷业务。（五）负责将相关市场信息和业务信息反馈市分行（国际业务 部）。第四章 转买福费廷业务的办理流程第十三条 转

6、买福费廷业务的办理流程（一）转卖银行向我行询价， 提供包括开证行、 开证行所在地、 单据币种和金额、汇票到期日、交易货物品名等信息，询价可通过 传真、电邮、电话等。（二）各二级分行可接受经办行和转卖银行询价，经办行须以书面形式向市分行国际业务部询价 （询价单详见附件 1 ），市分行国 际业务部根据开证行所在国家风险、开证行资信状况和装运日期、 融资金额、 期限等确定是否办理转买福费廷业务。 如确认可以办理， 市分行国际业务部对下批复价格，经办行当天及时通过传真、电话 或电邮方式提供报价。首次与我行办理转买福费廷业务的金融机构 必须与我行签订福费廷协议 （Forfaiting Agreement

7、） （附件 2 ）。协 议签署后每笔福费廷业务可以 Offer Letter （附件 3）方式确认即 可办理。（三）如转卖银行同意我行报价以及 Offer Letter 内容，则须 将有关信用证和承兑电文副本（需签字或盖章作实）传真至我行经 办行，经办行客户部门在转买福费廷业务呈批表 （附件 4 ）上填 写调查意见，连同客户提交的相关资料交国际业务部门审核。（四）国际业务部门审核无误后，在转买福费廷业务呈批表 上填写审核意见，连同客户提交的相关资料交信贷部门审查，审查 同意后，报有权审批人审批（五）有权审批人审批同意后，经办行签署 Offer Letter 并传 真至转卖银行。（六）转卖银行签

8、署 Offer Letter 传真件，然后传真至我行经 办行，并发 MT799 福费廷电文（附件 5 ）至我行经办行，同时， 转卖银行需向开证行发送 MT799 电文（附件 6 ），告知相关款项让 渡事项，并将款项让渡报文签字或盖章作实后传真至我行。（七）在收到转卖银行 MT799 电文后，经办行进行 CMS 系统 处理以及相应账务处理（ CMS 处理流程见第十五条） ，根据电文要 求以双方约定时间扣收有关利息后付款给转卖银行。同时向转卖银 行发送 MT799 电文（附件 7 ）确认付款金额、付款日、到期日以 及我行收汇路线等信息，并说明如开证行到期日直接向转卖银行付 款，要求转卖银行及时归还

9、我行转买款项。（八）在到期日1、如信用证中有索偿条款，在到期日前三个银行工作日，经 办行应通知转卖银行及时向相关偿付行索偿。2、如信用证中无索偿条款，我行在业务到期日没有收到转买款项，应及时提请转卖银行协助我行向开证行催收。（九）如我行在业务到期日直接收到开证行的付款，我行应于 收到开证行款项当日书面通知转卖银行，以便转卖银行办理国际收 支申报手续（书面通知见附件 8）。第十四条 转买福费廷业务的 CMS 录入流程（一）录入客户信息。 在 CMS 客户管理 法人客户概况登记 法人基本信息 中录入转卖银行信息。要求真实录入转卖银行的 组织机构代码（无组织机构代码的银行可按规定审批流程由市分行 统

10、一虚拟代码） 、全称及相关信息。（二）在未实施信贷业务网上作业前，直接在 CMS 台账管理 登记审批记录 贷款登记 中录入审批信息，其中“贷款类别” 选择“贸易融资贷款”中的“买入外汇票据” ，“贷款期限分类”选 择“银行承兑汇票贴现” ，“贷款方式”选择“票据贴现” 。实施信 贷业务网上作业后，转买福费廷业务纳入网上作业范围。（三）在 CMS 台账管理 贷款台账管理 中依次录入借款合 同、借款凭证信息，向 ABIS 发送账务处理电子信息，并打印“贴 现/ 转贴现”凭证和“票据贴现通知单” ，经有关部门负责人和人员 签字后送会计部门进行账务处理。会计人员必须在转买福费廷业务 电子流信息与“贴现

11、 / 转贴现”凭证和“票据贴现通知单”信息一 致的情况下才能进行账务处理。（四）收回票据买入融资款。 CMS 通过 DIS 系统自动从 ABIS 接入票据买入融资收回信息。第五章 转买福费廷业务的融资利率、期限、计费和计息 第十五条 转买福费廷的融资利率由市分行（国际业务部）根 据国家风险情况、代理行风险情况以及同业竞争情况向经办行提出 报价。转买福费廷的融资利率确定标准为：根据开证行所在国家风 险、开证行资信状况和装运日期、融资金额、期限等在 LIBOR 或 COST OF FUND 基础上加一定幅度的利差点数。第十六条 转买福费廷业务的期限为经办行实际融资日至代理行承兑或承诺付款日的期限，

12、再根据相关代理行的收汇考核记 录，增加 3 5 个工作日的宽限期。第十七条 转买福费廷业务对相关的代理行费用不予买断，经 办行应根据代理行扣费情况，在计算贴现时预扣一定金额的费用， 以免我行到期收汇时遭受损失。第十八条 转买福费廷融资金额的计算公式 经办行可选择适用直接贴现法和复利贴现法来计算福费廷融 资金额。（一）直接贴现法公式：福费廷融资净额=承兑（承诺付款）金额福费廷贴现利息手续费及邮电费及其它相关费用；福费廷贴现利息=承兑（承诺付款）金额X贴现期限（天数）X贴现利率/ 360 （365）；二）复利贴现法公式： 福费廷融资净额=承兑（承诺付款）金额/除数-手续费及邮电费及其它相关费用；除

13、数=贴现利率X天数/360 （365 ） + 1 ;第六章 转买福费廷业务管理第十九条 转买福费廷业务的内部审批流程和审批权限比照 各行的贸易融资审批执行。第二十条 省分行（国际业务部）负责对全省转买福费廷业务 进行统一监控和管理。市分行承担辖内转买福费廷业务的管理和营 销职能，并按月向省分行（国际业务部）报送中国农业银行江苏 省分行转买福费廷业务情况统计表 （附件 9）。第二十一条 代理行额度管理。省、市分行（国际业务部）共 同负责代理行额度管理。各市分行按月汇总各支行代理行单证额度 使用情况，向省分行报送代理行单证额度使用情况表 。第二十二条 转买福费廷业务的编号为： 100PFXXYYY

14、ZZZZ （ XX 代表年份后两位数字， YYY 代表 BIBS 系统中各行代码， ZZZZ代表序列号）第二十三条 经办行应加强对所办转买福费廷业务的跟踪，如果出现开证行迟付，经办行应按实际迟付天数及时向开证行索要迟付利息；如果开证行出现其他的风险，应及时采取补救措施并向上级行国际业务部门报告，上级行要协助向有关银行进行交涉；如果发生贸易欺诈风险，经办行应采取有效的追索措施并及时向上级行 信贷管理部门和国际业务部门报告。第二十四条 在办理转买福费廷业务时，各经办行应当使用自 有外汇资金，不得购汇，亦不得占用结售汇周转头寸。在出现业务 风险时，各经办行亦不得购汇，不得占用结售汇周转头寸，亦不得

15、与代客业务混淆而通过银行间外汇市场进行平补。第二十五条 档案管理。对转买福费廷业务项下的交易单据，各经办行应及时归档，专卷保管，妥善保存，保存期限为5 年第七章 转买福费廷业务的会计核算第二十六条 转买福费廷会计核算一）经办行在福费廷融资交割日，将扣除了贴现利息和相关手续费及其他费用后的款项支付给出口商，会计分录如下：借： 31207 福费廷融资外币贷： 31904 福费廷融资利息调整外币79105 结算业务收入外币79108 融资手续费收入外币66699 福费廷预扣国外款项外币12104 存放系统内清算款项等外币（二）以权责发生制为基础，于每月末日、融资到期日确认该 期利息收入。借： 319

16、04 福费廷融资利息调整外币贷： 77112 贸易融资贷款利息收入外币（三）票据到期日收到开证行付款，会计分录如下：借： 12104 存放系统内清算款项外币66699 福费廷预扣国外款项外币外币贷： 31207 福费廷融资贷： 12104 存放系统内清算款项（余款） 外币 第二十七条 逾期福费廷融资的会计核算 福费廷融资款项在延期到期日营业终了前，如仍未能收回，则 将其转入逾期户，会计分录如下：借： 27144 其他贸易项下融资垫款 逾期福费廷融资 外币 贷： 31207 福费廷融资外币第二十八条 非应计福费廷融资的会计核算 逾期（含展期后到期）超过 90 天仍未归还或虽未逾期或逾期 不满 9

17、0 天而承兑行倒闭或其他原因致使融资款项无法收回，将款 项转入非应计贷款户，会计分录如下：借：29144 非应计其他贸易项下融资垫款外币贷：27144 其他贸易项下融资垫款 逾期福费廷融资 外币第八章 附则第二十九条 本操作规程由中国农业银行江苏省分行（国际业务部)负责解释和修改。第三十条 本操作规程自文到之日起执行。附件 1 ：转买福费廷业务询价单附件 2 ：福费廷协议 (Forfaiting Agreement)附件 3：OFFER LETTER附件 4：转买福费廷业务呈批表附件 5 ：转卖银行 MT799 福费廷电文附件 6 ：转卖银行 MT799 款项让渡电文附件 7 ：转买银行 MT

18、799 确认电文附件 8：收款书面通知附件 9 ：中国农业银行江苏省分行转买福费廷业务情况统计表31附件1:转买福费廷业务询价单市分行国际业务部:经办人:复核人：支行 部我行拟申请办理转买福费廷业务，具体业务细节如下:开证行信用证号码承兑行或承 诺付款行信用证类型转卖银行转卖行业务编号单据币种单据金额融资币种融资金额融资起息日融资期限我行业务编号请市分行报价。转买福费廷业务询价确认函支行部：你行业务编号为 的转买福费廷业务，经市分行国际业务部研究决定，市分行报价为： 。市分行国际业务部年 月 日附件 2 ：福费廷协议 (Forfaiting Agreement)Agreement on Wit

19、hout Recourse Discounting under L/C betweenAgricultural Bank of China and Named Financial InstitutionThis agreement on without recourse discounting under L/C (“Forfaiting Purchase”) is made between Agricultural Bank of China and Named Financial Institution for entering into and promoting the busines

20、s of without recourse discounting under L/C. Either party of the agreement may offer to sell from time to time, and the other party may from time to time purchase without recourse the proceeds of letters of credit (and drafts drawn under them) to be issued by other banks (each an “Issuing Bank ”). T

21、he party offering the sale shall be known as the “Seller ”, while the party accepting the purchase shall be known as the“Purchaser”.There shall be no obligation on each party to make or accept an offer. An offer accepted shall be documented in an offer letter.1. Definitions and InterpretationPS: The

22、 terms should be reorganized as per alphabetical orderBanking Day means a day (other than a Saturday or Sunday) on which banks are open for business in the location of each party, and if any payment is to be made on that day, in the principal financial centre of the currency of that payment;“Without

23、 Recourse ”unless otherwise expressly agreed in writing by both parties, “without recourse ”means(i) the Seller shall have no obligation to repay any amount paid by the Purchaser to the Seller relating to a Forfaiting Purchase under this agreement, or to support or share any losses suffered by the P

24、urchaser because of any kind of delay or unpayment from the issuing bank or acceptor in respect of the Forfaiting Purchase, and also, the Seller shall have no obligation to repurchase or reacquire or reassign the above-said instruments/receivables and documents; (ii) the Seller assumes no responsibi

25、lity for the performance of the obligor concerning its obligations in respect of the instruments/receivables or any failure by the issuing bank or acceptor to effect any payment upon the receivables on its due date; (iii) the Purchaser will make its own independent investigation and appraisal of the

26、 financial condition, creditworthiness, business status of the issuing bank or acceptor instead of relying on the Seller to appraise or/and keep under review on issuing bank or acceptor s credit situation and financial conditions.“Credit ” or “ L/Cme”ans any irrevocable letter of credit issued by a

27、bank which is subject to UCP600 or such later revision as may be adopted by the ICC ( “ UCP”, u)nder which the Seller is entitled to receive the proceeds, whether as negotiating bank or assignee.Beneficiary ” means the beneficiary of the letter of credit.LIBOR ” means the arithmetic meaning of the o

28、ffered rates appearing on the Reuters Screen-LIBOR page for deposits in the releva nt curre ncy at 11:00 a.m. (London) time on the date of determ in ati on, as con clusively determ ined by the Purchaser.2. Pre-C on diti onsThe follow ing con diti ons must be met prior to each payme nt:to each payme

29、nt2.1 The followi ng docume nts to be received by the Purchaser:a. Con formed copy of Letter of Credit plus all ame ndme nts thereto;b. Con formed copy of the Bill(s) of Excha nge (or) commercial In voice;c. Con formed copy of the Bill of Ladi ng evide ncing the shipme nt;d. Letter of Assignment and

30、 Notification of Assignment (see attachment formats) issued by the Seller in favor of the Purchaser;e. Tested telex/SWIFT messages from the L/C Issuing bank to the L/C Negotiating Bank (Sellers) con firm ing its accepta nee of the L/C docume nts and that at maturity funds will be remitted according

31、to the instructions of the L/C Negotiating Bank without any set off, deducti on or withholdi ng whatsoever.2.2 Each Credit is trade-related and shall be governed by International Chamber of Commerce UCP600 or such later revision as may be adopted by the ICC , and shall have been opened by the Issuin

32、g bank for the account of the Seller (or the Seller customer), or shall be an irrevocable negotiation credit nominating the Seller as the n egotiat ing bank (or available by n egotiati on at any ban k).3. Pricinga. The Seller shall pay the fees, commissi ons or disco unt amountscalculatedaccording t

33、o the Discount Rate together to be known as the due cost. The due cost may be deducted at the actual funding day from the gross amounts of the documents or/and face value of the receivables under a Credit while the Purchaser effects the payme nts to the Seller.b. Disco unt RateDiscou nt Rate = ()% p

34、.a.+LIBOR actual days360/3654. Payment5. Representations,Note: The margin should be specified on a case by case basis upon both partiesapproval.For UK Pounds or HK Dollars, the calculation shall base on a 365 days year.All commissions, commitment fees, flat fees or/and management fees or other charg

35、es payable under each Forfaiting Purchase shall be calculated on the basis of 360 days year.a. All payments under the Forfaiting Purchase shall be made within two Banking Days in immediately available, freely transferable funds without set off or counter-claim and free of any deduction or withholdin

36、g for or on account of any tax, levy and charges whatsoever. In the event that any deduction or withholding for or on account of tax, levy and charge is required to be made, the Purchaser or the Seller shall pay such additional amounts as to ensure that the other party receives and retains the amoun

37、t it would have received.b. The payment of funds from the Purchaser is subject to the Seller s notice to the Issuing Bank or acceptor concerning the sale and assignment of the Agreement and notifying the issuing bank or acceptor to pay the Purchaser directly at the maturity day according to the Purc

38、haser s payment institution.c. In the event that the Issuing Bank or acceptor refuses to acknowledge the Purchaser and insists on paying the Seller at maturity, the Purchaser nevertheless may agree (at its discretion) to purchase the receivables and effect the payment in time. If the purchaser has e

39、ffected the payment, the Seller shall, whenever it receives or recovers any payments or amounts from the Issuing Bank or acceptor or any other person, hold the same on trust for the Purchaser and immediately T/T transfer such fund to the Purchaser, under immediate advice to the Purchaser, without de

40、duction except for any costs and expenses (including legal fees) reasonably incurred.Each party represents and warrants to the other that:Warranties,And Covenantsit has full power and authority to enter into this Agreement and it has duly authorized and obtained consents to exercise its rights and p

41、erform itsobligations under this Agreement.The Seller further represents, warrants and covenants the following as of the date of this Agreement, each payment is made and/or a Forfaiting Purchase is outstanding:a. The L/C presented by the Seller is valid, legal and enforceable, and includes all amend

42、mentsthereof (duly certified by authorized signatories of the Seller with evidence that the test or authentication thereto is correct), and theSeller has a valid and legal claim against the issuing bank thereunder.b. The bills and any all ancillary documents provided by the Seller are genuine, compl

43、ete and in strict compliance with the terms and conditions of the L/C and related to the underlying shipment of goods mentioned in the L/C.c. The seller has lawful power and authority to transfer any and all of its right, title and interest to the bills/drafts and the L/C. The seller shall complete

44、any and all requirements (including without limitation endorsement) and procedures necessary for transfer of such right, title and interest.d. The face value of each draft represents payment unconditionally due and owing to the Seller without defense, offset or counterclaim, for goods delivered or w

45、ork performed by the Seller on behalf of the account party named in the Credit.e. The Seller has not (i) sold, transferred, assigned or otherwise participated an or any of its interest in any draft to any other party; (ii) not created or permitted to remain any lien, assignment of proceeds or other

46、encumbrance against the draft, or (iii) otherwise taken any action which might in any prejudice or limit the Purchasers rights in respect to any draft, and now covenant to refrain from taking any such action listed in this sub-clause.f. It will handle and process the Credit and documents thereunder

47、(including presentation of the documents) strictly in accordance with the UCP and the terms of the Credit.g To the best of its knowledge, it has no notice that the underlying transaction of theCredit or the documents might be or are suspected to be forged, fraudulent or contain any misrepresentation

48、s, that the underlying transaction is a genuine commercial deal and that all relevant import/export regulations and rules relating to the underlying trade have been complied with.h It will co- operate with the Purchaser fully at the Purchaser s expense in anything thathe Purchaser may lawfully do in

49、 order to obtain payments under the Credit that the Purchaser has acquired the rights, including (without limitation) to file any claims or take any legal actions or proceedings (either singly or jointly with the Purchaser) against the Issuing Bank or any other relevant parties. Provided that this c

50、lause is applicable only if the Purchaser is unable to take action against the Issuing Bank because the assignment to the Purchaser was not possible or because of other valid legal restrainti. It will not take any action that might affect the validity of the Credit, or the interest of the Purchaser

51、thereunder pursuant to the Forfaiting Purchase, or the validity of the acceptance and/or payment undertaking issued by the Issuing Bank;j.It will not agree to nor allow any amendment to the Credit without the Purchaser consent; andk.It will remain responsible to observe and perform all obligations a

52、nd services required of it under the Credit.6. Termination Each party can terminate this agreement at any time upon 30 days prior written notice. Termination shall not affect the parties respective rights and obligations under any draft remaining outstanding at the termination of this Agreement. Rep

53、resentations, Warranties, covenants, indemnification and payment obligations contained in this Agreement shall survive termination of this Agreement and payment of the obligations under any draft.7. Notices;InterpretationNotices shall be delivered to each party at the respective addresses shownor su

54、ch other address as either may notify the other in writing in English.Headings are included only for convenience and are not interpretative. If any provision of this Agreement is held illegal or unenforceable, the validity of theremaining provisions shall not be affected. All notices and other commu

55、nications under this Agreement shall be in writing in English .8. Expiry DateOffer under this Agreement will automatically expire on the maturity date of each transaction, unless otherwise accepted by the seller.9. AssignmentNeither the Seller nor the Purchaser may assign its rights and obligations

56、hereunder, all or partial, to any other person without the prior written consent by each other.10. Modification;None of the terms of this Agreement may be waived or amendedNo Waiverexcept in writing and signed by the party against whose interest the term is waived or amended.11. Others a. The Purcha

57、ser shall waive any claim, legal action, right of remedy which the Purchaser may have under the applicable law against theSeller for its acts towards the instruments/receivables and/or documents based on the Credit, if there is no inconsistency with the stipulations of UCP600 or such later revision

58、as may be adopted by the ICC.b. Unless otherwise agreed by both parties, the parties hereby agree to keep all relevant information and documents concerning the Agreement highly confidential, and this clause survives clause 6. But a party may disclose information if(a) it is required by law, regulations, court, tribunal or any