国际结算方式 汇款

1、Chapter 3Remittance汇款1International exchange国际汇兑refers to operational activities related with the currency conversion货币兑换 and transfer of funds between countries in order to settle the claims and debts by payment instruments through banks. In broad sense-the international settlement In narrow sense-

2、international bank remittanceTypes: International exchange国际汇兑payerpayeeBank ABank BpayerpayeeBank ABank BcontractcontractRemittance顺汇Reverse remittance逆汇资金资金结算工具结算工具2Remittance (顺汇)：也称汇付法，是由债务人或付款人主动将款项交给银行，委托银行使用某种结算工具，交付一定金额给债权人或收款人的结算方法。结算工具的传递与资金的运动方向一致。Reverse remittance (逆汇)：又称出票法，是由债权人以开出汇票的

3、方式，委托银行向国外债务人索取一定金额的结算方式。结算工具传递方向与资金运动方向相反。33.1 definitionRemittance refers to the transfer of funds from one party to another among different countries. That is, a bank (the remitting bank), at the request of its customer (the remitter), transfers a certain sum of money to its overseas branch or co

4、rrespondent bank (the paying bank), instructing them to pay to a named person or corporation (the payee or beneficiary) domiciled in that country.汇款是一种顺汇方式，是银行(汇出行)应汇款人(债务人)的要求，以一定的方式将一定的金额，通过其国外联行或代理行作为付款银行(汇入行)，付款给收款人(债权人)的一种结算方式。4Based on commercial creditAdvance payment预付Exporter/seller2Ship goo

5、ds1paymentOpen account赊账Importer/buyerImporter/buyerExporter/seller2payment1Ship goods53.2 Parties related to a remittance 3.2.1 Remitter 汇款人 A remitter is the person who request his bank to remit funds to a beneficiary in a foreign country. He is also called the payer, importer.A remitter should fi

6、rst submit a remittance application, which, upon acceptance by the remitting bank, evidences a contract between the remitter and the remitting bank. 63.2.2 Payee or beneficiary 收款人/受益人 A person who is addressed to receive the remittance is named the Payee or beneficiary, exporter.73.2.3 Remitting ba

7、nk 汇出行 A remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary.A remitting bank is the importers bank.The remitting bank must do as instructed in th

8、e application until the whole remittance is finished.Outward Remittance 汇出汇款 83.2.4 Paying bank 汇入行/解付行A paying bank is the bank entrusted to by the remitting bank to pay a certain amount of money to a beneficiary named in the remittance advice.The paying bank must do in strict compliance with the p

9、ayment order sent by the remitting bank. It should authenticate the relevant signature or test key to ensure it genuineness.Usually, the paying bank will not effect payment to the payee until its receipt of the funds from the remitting bank.Inward Remittance 汇入汇款93.3 ways of transfer There are three

10、 basic ways for a bank to transfer funds for its client from home country to abroad. They are remittance by airmail (信汇), remittance by cable (电汇), and remittance by demand draft (票汇).103.3.1 Remittance by airmail (M/T)Remittance by airmail (mail transfer i.e. M/T). A mail transfer is to transfer fu

11、nds by means of payment order (支付委托书) or a mail advice (信汇委托书) issued by a remitting bank, at the request of the remitter. A payment order, mail advice or debit advice is an authenticated order in writing addressed by one bank to another instructing the latter to pay a sum certain in money to a spec

12、ified person or a beneficiary named thereon.信汇汇款是汇出行应汇款人申请将信汇委托书或支付委托书邮寄给汇入行，授权其解付一定金额给收款人的一种汇款方式。信汇的费用比电汇低廉，但因支付凭证邮寄时间较长而使收款较慢，故采用者较少。11A simplified remittance diagramRemitterPayeeRemitting bankPaying bank1. SignedWrittenApplicationOf M/T信汇申请3. Payment order by airmail邮寄支付委托书5. Payment6. Debit advi

13、ce借记通知书2. Remittance receipt信汇回执4. Receipt收款人收据123.3.2 Remittance by cable/telex/SWIFTThe remitting bank sends the Payment order to the paying bank by cable, telex, or SWIFT, authorizing the paying bank to make payment to the payee.电汇汇款是汇款人委托银行以电报(cable) 、电传(telex) 、环球同业银行金融电讯协会(SWIFT)方式，指示出口地某一银行（其

14、分行或代理行）作为汇入行，解付一定金额给收款人的付款方式。13It is therefore faster, but more expensive than the mail transfer. It is often used when the remittance amount is large and the transfer of funds is subject to a time limit. The only means of authenticating a cable transfer is the test key密押. However, remittance by SWI

15、FT should be authenticated by SWIFT authentic key. 电汇是一种最快捷最安全的付款方式。它在收取汇费时，还要加收电报费，故费用是这三种方式中最高的，通常用于紧急款项或大额款项的支付、资金调拨各种支付指示等。14T/T diagramremitterpayeeremitting bankPaying bank1. SignedWrittenApplicationOf T/T电汇申请书3.cable/telegraphic/SWIFT加押电报、电传、SWIFT6.Debit advice5.payment2. Remittance receipt电汇

16、回执4. Receipt收款人收据15payeeremitterPaying bankRemitting bank(1)(2)(3)(4)(5)(6)(7)(1)Remittance application with funds and commission;(2)receipt(3)sends P.O. /telex/SWIFT instructing paying bank to make payment (4)after authenticating, notifies the payee (5)upon receipt, the payee provides the paying ba

17、nk a receipt(6)the paying bank debited the remitting banks a/c and make payment(7)sends the debit advice and payment receipt from payee to the remitting bank(8)the debt is discharged(8)16采用电报或电传的汇款方式电报或电传方式的汇款应具备下列内容：FM：(汇出行名称)TO：(汇入行名称)DATE；(发电日期)TEST(密押)OUR REF NO (银行编号)NO ANY CHARGES FOR US(我行不负担

18、费用)PAY(AMT)VALUE(DATE)TO(付款金额、起息日）BENEFICIARY(收款人)MESSAGE(汇款附言)ORDER(汇款人)COVER(头寸拨付)171. TO：汇入行名称可用电报挂号。如果对方单位有电报挂号,就可以把住址省去,在第一个小方格中填上电报挂号号码即可. 2NO ANY CHARGES FOR US有时可写在电文最后一句。YOUR CHARGES FOR BENEFICIARY3收款人的表示。 1)PAY TO - BANK(帐户行)FOR CREDITING AC NO- OF MRSMITH(OR COLTD)收款人的帐 户行是第三家银行或者: PAY T

19、O - BANK(帐户行) FOR ACCOUNT NO- FAVOUR MRSMITH(OR COLTD) 2)PAY TO YOURSELVES(帐户行)FOR CREDIT OF AC No-OF MR.SMITH(OR COLTD)收款人的帐户行是汇入行。4汇款附言，有时写DETAILS OF PAYMENT。5ORDER实际上是BY 0RDER OF，有时可写为BO。6头寸拨付根据帐户设置情况有几种拨头寸方法，后面将予详述，常见的是汇出行在汇入行开设帐户PLEASE DEBIT OUR AC WITH YOU借记我行帐户，就可拨付头寸。18exampleRemitting bank:

20、 bank of Asia, TianjinPaying bank：bank of Asia, LuxemburgDate of cable: 9 June Test:2563Ref No.208TT0219Amount:USD 1,660.00Payee:Marie Clauda Dumont,Luxemburg account No.0-164/7295/550 with Banque International du LuxemburgMessage:payrollRemitter:Crystal Palace Hotel,TianjinCover:Debit our H.O. acco

21、untFM: bank of Asia, Tianjin TO: bank of Asia, LuxemburgDATE: 9 June TEST 2563 OUR REF208TT0219NO ANY CHARGES FOR USPAY USD 1,660.00TO Banque International du LuxemburgFOR CREDITING A/C NO. 0-164/7295/550 OF Marie Clauda Dumont,LuxemburgMESSAGE payrollORDER Crystal Palace Hotel,TianjinCOVER Debit ou

22、r H.O. account19举例 FM：BANK OF ASIA，TIANJIN TO；THE HONGKONG AND SHANGHAI BANKING CORP，HONGKONG(汇丰银行) DATE：1ST MARCH TEST1253 OUR REF.208TT0517 NO ANY CHARGES FOR US PAY USD 20，000VALUE 1ST MARCH TO YOUR HAY WAY BILDING BRANCH 58 STANLEY STREET HONGKONG FOR ACCOUNT NO004110106028001 FAVOUR PRECISION P

23、HOTO EQUUMENT LTDHONGKONG MESSAGE CONTRACT NON0158 ORDER PHOTOGRAPH COTIANJIN COVER DEBIT OUR HO ACCOUNT20电汇用于资金调拨时，汇款电文成为支付指示，以电报或电传发送支付指示：Test(密押)Value(date) （付款起息日）Our Ref._（付款指示编号）Please debit our A/C or branches A/C or our HO A/C（在汇入行开设的帐户）Pay _ (金额) To_ bank（账户行名称 ）For credit of _ bank（收款行名称）I

24、n favor of _ A/C No. _（收款人名称及其账户号码，如不是代客划拨，则无此项 ）Remarks （付款摘要）21举例FM: bank of Asia, BeijingTo: the bank of Tokyo LTD., TokyoDate: 3RD OCT.Test 2475 value 5th Oct. our ref. MSG1234456 please debit our A/C pay JAY 400 000 000 to the Fuji Bank LTD., Tokyo for credit of our A/C with them22采用SWIFT的电汇方式S

25、WIFT环球同业银行金融电讯协会(society for Worldwide Interbank Financial Telecommunication S.C.) 是一个国际银行同业间非盈利性的合作组织，成立于1973年5月，总部设在比利时的布鲁塞尔。目前会员银行达到2044个，其中中国境内银行有：中国银行、中国工商/建设/农业/人民银行、中国投资银行、交通银行等23适用于汇款的SWIFT格式MMandatory Field必选项目 OOptional field可选项目24业务员拟出下述汇款内容To: THE CHASE MANHATTAN BANK N.A., NEW YORKFROM:

26、 BANK OF CHINA, BEIJING DATE: 30 SEP. 2003TEST OUR REF TT109900/03 PAY TO USD 200 000.00 VALUE 30 SEP. TO BANQUE NATIONALE DE TUNISIE TUNIS FOR CREDIT OF A/C NO. Y10-0127-033254 OF CORPORATION INTERNATIONAL DES EAUX ET DE TEL ECTRICITE DE CHINE MESSAGE REMIT FOR CUSTOMS DUTY ETC ORDER INTERNATIONAL

27、WATER AND ELECTRIC CORP. BEIJING YOUR CHARGES FOR BENEFICIARY COVER DEBIT US25将有关项目输入计算机成为下面SWIFT MT100电文：MT100 CUSTOMERS TRANSFERDATE030930SENT TOCHAS US 33 REMChase Manhattan n. a New York N.Y: 20/transaction reference number TT109900/03:32A/value date, currency code, amount030930, USD200 000.00:5

28、0/ordering customerINTERNATIONAL WATER AND ELECTRIC CORP. BEIJING:57/account with bankBANQUE NATIONALE DE TUNISIE TUNIS26:59/beneficiary customerY10-0127-033254 CORPORATION INTERNATIONAL DES EAUX ET DE TEL ECTRICITE DE CHINE:70/ details of paymentREMIT FOR CUSTOMS DUTY ETC:71A/details of chargesFOR

29、BENEFICIARY:72/ bank to bank informationCOVER DEBIT US273.3.3 Remittance by Demand DraftRemittance by bankers demand draft is often referred to as D/D. a bankers draft is a negotiable instrument drawn by a bank on its overseas branch or its correspondent abroad ordering the latter to pay on demand t

30、he stated amount to the holder of the draft. It is often used when the client wants to transfer the funds to his beneficiary by himself. 28D/D diagramremitterpayeeRemitting bankPaying bank1.appli-cation2.D/D6.Debit advice4.D/D5.pay-ment3、D/D29remitterpayeeRemitting bankPaying bank1) D/D application2

31、)Bank demand draft3)bank demand draft4)Presenting 5)payment6)Debit adviceD/D diagram303.4 Reimbursement of Remittance Cover1. Crediting vostro account of the paying bank If the paying bank opens a current account with the remitting bank, the reimbursement instruction should be written as: In cover，w

32、e have credited the sum to your a/c with us312. debiting remitting banks nostro account If the paying bank maintains the remitting banks account, the reimbursement may be instructed as: please debit the sum to our a/c with you. or You are authorized to debit the sum to our a/c with you. 323. Instruc

33、ting a reimbursing bank to pay the paying bank by debiting the remitting banks nostro accountIf the remitting bank does not open an account with the paying bank, the former may instruct its correspondent with which it maintains an account, to debit his account and credit the paying banks account if

34、the paying bank has an account with that correspondent, too, or to pay the amount to another bank with which the paying bank maintains an account. The reimbursement clause is thus written:33 “In cover， we have authorized x bank to debit our a/c and credit youre a/c with them.”Or “In cover， we have i

35、nstructed x bank to to remit proceeds to you.”3435363738Exercises: please write “cover instruction” for each remittance below.The paying bank has maintained an USD account with the remitting bank. Suppose an outward remittance in USD is made, how do you write “cover instruction” for this remittance?

36、 In cover, we have credited your account with usBoth remitting bank and paying bank have maintained USD account with XYZ Bank, New York. Suppose an outward in USD is made, then “cover instruction” ? In cover, we have authorized XYZ Bank, New York to debit our account and credit your account with the

37、m393.5 cancellation of the remittance1. 信汇和电汇的退汇（1）汇款人退汇:如果汇款人提出退汇,汇出行应通知汇入行停止解付,撤销汇款.若汇款在要求退汇前已经解付,汇款人就不得要求退汇.（2）收款人退汇:汇入行可作为收款人拒收汇款处理,并通知汇出行,由汇款人到汇出行办理退汇手续.2. 票汇的退汇:汇款人在寄出汇票前,可由汇款人持原汇票到汇出行办理退汇手续.汇出行应发函通知汇入行将有关的汇票通知书(或票根)注销寄回.若汇款人已经将汇票寄出,才要求退汇,汇出行为维护银行票据的信誉,一般不予接受.40According to the time of shipmen

38、t and of payment :预付货款(payment in advance) :pay at the time of order(cash with order) or prior to shipment of the goods, commonly used in specialized and capital intensive goods.货到付款（payment after arrival of goods :also called open account, say, cash on delivery/交货付现。 goods sold（售定） sold on consignm

39、ent（寄售）凭单付汇(remittance against documents) Characteristics of remittanceriskyUnbalanced capital burdenSimple procedures and cost-efficient Application of remittance41 出口合同规定的支付条款为装运月前15天电汇付款，买方延至装运中始从邮局寄来银行汇票一纸，为保证按期交货，出口企业于收到该汇票次日即将货物托运，同时委托银行代收票款。一个月后，接银行通知，因该汇票系伪造，已被退票。此时，货已抵达目的港，并已被买方凭出口企业自行寄去的单据

40、提走。事后追偿，对方早已人去楼空。结论：1、进口方改变了付款方式 2、收到汇票并不等于收到钱，当企业无法辨别其真伪时，应交银行代为审核 Case study42Exercise1. There are four parties in a remittance, i.e. (1)remitter (2) payee or beneficiary(3) remitting bank (4) paying bank.2. The remittance which are handled by the home remitting bank are called (1) outward remitta

41、nce, while those are handled by foreign paying bank are called (2)inward remittance433. Remittance through a bank from one country to another may usually be made by one of the following methods (1) T/T (2)M/T (3) D/D4. Payment after arrival of goods include two types of goods for sale, namely (1) goods sold (2) consignment5. The mail transfer is a remittance, at the request of a re