国际结算(双语)第七章：银行保函 chapter7 Guarantee

INTERNATIONALSETTLEMENTChapter7LetterofGuaranteeChapter7LetterofGuarantee7.1DefinitionofLetterofGuarantee7.2CharacteristicsandfunctionofGuarantee7.3PartiesofLetterofGuarantee7.4ContentsofLetterofGuarantee7.5BasicProceduresofLetterofGuarantee7.6TypesofLetterofGuarantee7.7DifferencesbetweenBankGuaranteeandDocumentaryLetterofCredit7.8internationalcustomsandpracticeofL/G

7.1DefinitionofLetterofGuarantee

Definition：Letterofguarantee(L/G)isawrittenundertakingmadebytheguarantorattherequestoftheapplicanttothebeneficiary,guaranteeingthattheapplicantwillperformobligationsunderthecontractsignedbetweentheapplicantandthebeneficiary.7.2CharacteristicsandfunctionofGuarantee1CharacteristicsofLetterofGuarantee1）AssurableTheissuingbankwillassuretothebeneficiarythatapplicantwillfulfilltheresponsibilityandobligationofthecontractwithitsownreputation,onlywhentheapplicantbreachofthecontractcanthebeneficiaryclaimreimbursementonissuingbank.Whenthecontracthasbeenfulfilled,theguaranteewillbeastandbydocumentsandwillceasedtobevalidatmaturitydateautomatically.2）IndependentLetterofguaranteeisissuedonthegroundofthebasistransactioncontractbetweentheapplicantandthebeneficiary.Onceitisissued,itwillnotbeboundtothebasiccontractandconstituteaindependentdocuments,bearstheindependentlegaleffect.3）DocumentaryPaymentunderletterofguaranteeisbasedonthedocumentspresentedbybeneficiaryaccordingtotheguaranteeregulationclause.Itincludesbeneficiary’scertificate,applicant’sdefaultdeclarationandotherrelativedocuments.2FunctionofLetterofGuaranteeAssistthebiddertoawardtenderFacilitatetheconclusionofcontractPromotethestartofprojectBesides，L/Gcanalsobeusedtopromisethequalityoftheproject,paymentofthecontract,therepaymentofloanprincipalandinterestandetc.7.3PartiesofLetterofGuarantee1Applicant——Itisthepartyappliesletterofguaranteetothebank.Itcanbeeitherthebuyerortheseller.Itisthepartythatbearsresponsibilityintheunderlyingcontract.Itpaysbacktheguarantorafteritspaymenttothebeneficiary.ItfillstheformofapplicationforL/Gandthusbearsrelativecommission.2

Beneficiary——ItistheacceptorofL/G,itcanexecuteitsrecourserighttotheguarantorunderL/G,itisnormallyanotherpartyoftheunderlyingcontract.Iftheapplicantdoesnotfulfillitsduty,thebeneficiarycanuseL/Gtoaskforcompensationfromtheguarantor.3

Guarantor——Itisthepartythatacceptsapplicant’sentrustandopenstheL/G.Itisoftenabank.Itsliabilitiesis:Whenthebeneficiarypresentsdocumentsorcertificatesoftheapplicant’sbreachingofcontract,itmushmakepaymentorcompensation.Afterthis,itcanmakeclaimstotheapplicantorthecounterguaranteebank.4AdvisingBank——ItisthepartyhandstheL/Gtothebeneficiaryunderthecommitmentofguarantor.WhenaL/Gisissued,itcanbedirectlysenttothebeneficiary,withoutreachingtheadvisingbank;Oritcanbesenttotheadvisingbankforverificationfirst,thenbesenttothebeneficiary,thisisfrequentlyhappenedwhentheguarantorandbeneficiaryareindifferentplaces.5CounterGuarantor——Itisthepartythatopenscounter-guaranteefortheapplicant.Inordertoavoidrisks,theguarantorcanrequireathirdpartytoguaranteetheL/G(nottheapplicantitself),thethirdpartyiscalledcounterguarantor,itcanbeabank,abureauoragovernmentorganization.Whenthebeneficiaryclaimrightstotheguarantor,afterthepayment,theguarantorcanusecounterguaranteetomakeclaimstothecounterguarantor.Thecounterguarantorhaslowertheriskofguarantor.6

ConfirmingBank——ItisthebankthatconfirmedtheL/G,itguaranteesthattheguarantorwillexecutecompensationliability.Itcompensatetothebeneficiarywhentheguarantordoesnotfulfillitsobligation.ThecharacteristicsoftheconfirmingbankofL/Gissimilartotheconfirmingbankundercredit.7ReissuingBank——It

isthepartythatissueletterofguaranteetoitsdomesticbeneficiaryaspertherequestoftheforeigncounterguarantor.Reissuingguaranteeisalwaysestablishedasperthebeneficiarycountry’slaw,governmentregulationortherequestofthebeneficiary.7.4ContentsofLetterofGuarantee1basiccontentsofabankguaranteeThenameandaddressofthebeneficiary;Thenameandaddressoftheapplicant;Thenameandaddressoftheadvisingbank;Thename,nationalityanddetailedaddressoftheguarantorbank;Thetypeandpurposeoftheguarantee;Therelativecontractnumber,agreementnumber,tendernumberandtherelativereferencenumberoftheproject;Thecurrencyandamountoftheguarantee;Thedurationorexpirydateoftheguarantee;i.Theclaimingconditionandclaimingmethod.Claimingconditionisthespecificconditionunderwhichtheguarantorundertakestopay.Itisthespecificdocumentsrequirementwhenclaimoccurs.Claimmethodmeanswhichway(T/Treimbursementormailreimbursement)istobeused,whethertheclaimingroutewillpassbytheadvisingbank;j.Thehighestcompensationamountandcurrency,k.Theguarantorbank’sliability(primaryobligationoraccessoryobligation)l.Bankingchargesclausesm.Thestipulationtolanguageusedinguaranteeandclaimdocumentsn.Underwhichlaw,regulationofarbitrationclausetheguaranteeissubjectto2basiccontentsofacounterguaranteeAcounterguaranteemainlycontainstwoclauses:theauthorizationinstructionclauseandthereimbursementclause.Anexampleoftheauthorizationinstructionclause:“pleaseissueunderourfullresponsibilityyourtender/performance/advancepaymentguarantee...”Anexampleofthereimbursementclause:“inconsiderationofyourissuingthesaidguaranteeonourbehalf,weherebyundertaketokeepyoureimbursedsubjecttothesameconditionasmentionedaboveuponourreceiptofyourclaimdeclaringthatyouhavebeencalledupontomakepaymentunderyourguarantee,togetherwithacopyofthebeneficiary’sdemandonyou....”3additionalclauseofaletterofguarantee1)Thevalidityclause——Thisclauseistodefinewhenandatwhatcircumstancethenguaranteewillbeeffective.Example：“

Thisperformancebondwillcomeintoforceonlywhenthesellerhasreceivedaletterofcreditacceptabletohim.”2)Automaticextensionclause——Sinesomeguarantee’smaturitydatescannotbedeterminedatthetimeofissuing,orthebeneficiaryisnotassurableofthetimewhentheprojectwillbecompleted.Example:“Thisguaranteeshallbeautomaticallyextendedforanotherthreemonthsiftheguarantorshallnothavereceivedbytheendofthevalidityhereof,anyconfirmationfromthebeneficiarythatitcanbereleasedfromitsobligationhereunder.”3)Unconditionaltopayclause——Thisclauseguaranteetheguarantortakestheprimaryliabilitytopayuponpresentationofthecomplieddocuments.Example：

“Thebeneficiaryshallbethesoleandfinaljudgesfordecidingwhetherornottheapplicanthasdulyperformedhisobligationofthecontract,andweherebyundertakestopayyouimmediatelyuponreceiptofyouwrittenclaimnotwithstandinganycontestation,defence,orobjectionfromtheapplicantandwithoutitbeingnecessaryforyoutoproduceoradduceanyprooforanyjudicialoradministrativeproceedingswhatsoeverinsupportofyourclaim.....”4)Nochangeoradditionclause——Toensuretheguaranteeresponsibilitynottobechangedaspertheexecutionoftheunderlyingtransaction,thebeneficiarymayrequesttheissuingbanktocontainaclauseintheguaranteetomakesurethatallthetermsandconditionsoftheguaranteeshouldnotbechanged,addedordeducted.Example：“Wefurtheragreethatnochangeoradditiontoorothermodificationtothetermsofthecontractorofworkstobepreformedthereunderorofanyofthecontractdocuments,whichmaybemadebetweenthecontractparties,shallinanywayreleaseusfromanyliabilityunderthisguaranteeandweherebywaiveourrightstoaskfornoticeofanyofsuchchanges,additionsormodifications.....”

5)Thevaluereductionclause——Underabankguarantee,theguarantor’sliabilitywillnotbealwaysthesame,itmaychangeaccordingtothefulfillmentoftheunderlyingcontract.Toindicatethispoint,thevaluereductionclausewillalwaysbeincorporated.Example：“TheguaranteeamountoftheL/Gshallbediminishedautomaticallyandproportionallyinaccordancewiththevalueofeachshipmentasshownintherelevantinvoice.”6)Returnclause——IncountriessuchasJordan,PakistanandThailand,thelawsstipulatesthat,byaguaranteeissuedtoagovernmentorquasigovernmentdepartment,eveniftheguaranteeexpires,thebeneficiaryshouldstillhavetherightofclaimingwithinacertainperiodoftime.Example：“Uponitsexpiration,thisL/Gshallbenullandvoid,andshallbeimmediatelyreturnedtousforcancellation.Anyactionofmaintainingtheoriginalofthisguaranteeoranyofitsamendmentshallthengivenorighttothebeneficiaryforlodginganymoreclaimhereunder.”7)Legalclause——Itisaboutthelawapplicabletoabankguarantee.Sincedifferentcountrieshavedifferentlaws,itisaquestionwhichoneshouldbeapplicable.Inordertoassuretheapplicablelaworjurisdiction,abankguaranteeusuallycontainsalegalclause.Example：“Thisguaranteeisgovernedbythelawof...Country,andissubjecttotheexclusivejurisdictionofthecourtof....”7.5BasicProceduresofLetterofGuarantee1DirectL/GBeneficiaryApplicant

Guarantor(1)Thebeneficiaryandapplicantsignstheunderlyingcontract,beneficiaryrequirestapplicanttoopenanL/G(2)ApplicantappliesanL/G,guarantoropensanL/G(3)GuarantorsendstheL/Gtothebeneficiary(4)Underthebreachingofcontractoftheapplicant,thebeneficiaryusesL/Gtoaskforcompensationfromtheguarantor,andguarantormakespayment(5)Theguarantorasksreimbursementfromtheapplicant.2IndirectL/GBeneficiaryAdvisingBank

GuarantorApplicant(1)Thebeneficiaryandapplicantsignstheunderlyingcontract,beneficiaryrequiresapplicanttoopenanL/G(2)ApplicantappliesanL/G,guarantoropensaL/G(3)GuarantorsendstheL/Gtoadvisingbank(4)AdvisingbanksendstheL/Gtobeneficiary;(5)Underthebreachingofcontractoftheapplicant,thebeneficiaryusesL/Gtoaskforcompensationfromtheguarantorthroughadvisingbank,guarantormakespayment;(6)Theguarantoraskspaymentfromtheapplicant.(5)7.6TypesofLetterofGuarantee1ConditionalL/GandDemandlL/GConditionalL/Gmeanstheapplicantsetssomerestrictionstoclaimingrightsandaccepting;DemandL/Gmeanstheapplicantdoesn’tsetanyrestrictionstoclaimingrightsandaccepting,itisanunconditionalL/G;2IndependentL/GandAccessoryL/GIndependentL/Gisissuedbasedonunderlyingcontract,butithasindependentlegaleffect.Theguarantorbearsthefirstpayingliabilitynomatterwhethertheapplicantiswillingtopay.AccessoryL/Gisaattachedagreementtotheunderlyingcontract,itslegaleffectiscoexistwiththecontract.Theguarantorbearssecondaryliability,whichmeansthepayingobligationoftheguarantorisbasedontheliabilityoftheapplicantintheunderlyingcontract.3directL/GandindirectL/GDirectguarantee:isissuedbytheguarantordirectlytothebeneficiaryandmaybeadvisedthroughalocalbankbutwithoutanyresponsibilityonthepartofthelocalbank.

Indirectguarantee:abankrequestalocalbanktoissuetherequiredguaranteeinfavorofthebeneficiaryandthebankissueacounterguaranteeinfavorofthelocalbankinwhichitundertakestoirrevocablypaythelocalbanktheamountpaidbyitunderitsguarantee.4settlementL/GandcreditL/GSettlementguaranteeistheindependenttransactionsettlementinstrumentthattheguarantorbanktaketheprimaryliabilitytoeffectpayment.

CreditL/Gbearsthenatureofstandby,theguarantorbanktaketheprimaryoraccessoryliabilitytocompensatethebeneficiaryintheeventthattheapplicantfailstofulfilltheperformanceoftheunderlyingtransaction.5limitedamountL/GandunlimitedamountL/GLimitedamountL/Gmeansthattheguarantorwillonlyberesponsibleforthepaymentliabilityofaspecificamount(theamountcanbeaccumulativeorun-accumulative),anyclaimexceedingthisamountwillnotbeconsidered.UnlimitedamountL//Gmeanstheguarantorwilltaketheguaranteeresponsibilitytocovertheborrower’sdebt(principalplusinterest)andallthetaxanddefaultcompensationfundswhicharisesfromthedirectdebt.revocableL/GandirrevocableL/GRevocableL/Gmeanswithouttheconsentofotherrelatedparties,theguarantorcanhastherightstocanceloramendtheissuedletterofguaranteeatitsdiscretion.IrrevocableL/Gmeansthatwithoutalltheconsentofthealltherelatedparties,theletterofguaranteecannotbecanceledoramended.limiteddurationL/GandunlimiteddurationL/GLimiteddurationL/GisonekindofL/Gthatstipulatethevalidityperiodintheguarantee,thebeneficiarymustmakeclaiminthestipulatedperiod,otherwise,theguarantorwillrefusetoeffectpayment.UnlimiteddurationL/Gistheguaranteethatdoesnotstipulatethevalidityperiod.Unlessthelegitimatespecificeventoccurs,oralltheclaimsofthebeneficiaryhasbeensatisfied,thenbeneficiaryhastherighttoclaimontheguarantorbankatanytime.8ExportingL/GandImportingL/Ga.ExportingL/G(1)Tender/BidBondGuaranteeIninternationalmarket,majorprojectusuallyopensbidingsoastoattractqualifiedcompanies.ThetendererhastoprovideL/Gofsomeamountsoastoindicateitssincerity.(2)PerformanceGuaranteeTheapplicantusesperformanceguaranteetoassuretothebeneficiarythatitwillperformcontract,deliverygoodsatthescheduleddatewithquantityandquality.(3)AdvancePaymentGuarantee.Itisalsocalledtherepaymentguaranteeordownpaymentguarantee.Underthisguarantee,thebankpromisesthatiftheexportercannotorrefusestofulfillitsperformanceofcontract,thebankwillreturntotheimportadvancedpaymentplusinteresttotheimporter.(4)QualityGuarantee/MaintenanceGuaranteeInthecontractofindustryproduct、mechanicalequipment、vessel、airplaneetc.,inordertoguaranteethequalityofcargo,theimporternormallyaskstheexportertoapplyaqualityguarantee.Itmeansifthegoodscannotmeettherequirementsofcontract,thebankwillcompensatetheimporterforitslosses.(5)retentionmoneyguaranteeRetentionmoneyguaranteeisasubstituteformaintenanceguarantee.Aspertheresponsibilityliabilityoftheguarantorbank,theretentionmoneyguaranteeisinessenceamaintenanceguarantee.b.ImportingL/G(1)PaymentGuaranteeInsightpaymentguarantee,theguarantorguaranteesthatuponthereceiptofshippingdocuments,itwillmakepaymenttothebeneficiaryonpresentation.Paymentguaranteeisatypical“ondemand”guarantee,itbearsthesamefunctionasletterofcredittopromisethepaymentoftheimporter.(2)LeaseGuaranteeWhenimportingmachineryequipmentortransportationvehiclebymeansofleasing,theguarantorbankguaranteestothebeneficiarythatthelesseewillpaytherentinaccordancewiththetermsandconditionsoftheleasingagreement.(3)compensationguarantee/assemblyandprocessingguaranteeIncompensationtrade,attherequestoftheimporter(equipmentpurchaser),theguarantorbankwillissuecompensationguaranteeinfavoroftheexporter(equipmentsupplier),promisingwhentheimporterhasreceivedtheequipmentinaccordancewiththecontractterms,hewilldelivertheproductproducedbytheimportedequipmenttotheexporterorthedesignatedthirdpartytoreimbursethevalueoftheimportedequipment.c.othertypesofL/G(1)LoanguaranteeWhentheenterpriseborrowsfromtheforeignfinancialinstitution,theborrowerneedstoprovidealoantotheforeignlender,promisingintheeventthattheborrowerfailstorepaytheprincipalplusinterestasstipulatedintheloanagreement,theguarantorwilltaketheprimaryliabilitytorepaytheforeignlender.(2)CustomsguaranteeCustomsguaranteeisissuedbytheguarantorbanktotheforeigncustoms,guaranteeingthattheimportedgoodswillbewithdrawnthentaxwillnotbehandedwhentransportthegoodsintotheforeigncountry.(3)OverdraftguaranteeOverdraftguaranteeisissuedbytheguarantorbankattherequestoftheoutwardsprojectcontractingcorporation,forthepurposeofopeningoverdraftaccountinforeignbank.Whenthecontactingcorporationconstructintheforeigncountry,normallyithastherequesttoopenoverdraftaccounttogetmorecreditfacilityfromlocalbank.(4)BailbondBailbondisalwaysusedinmarinedisputes,whenthetwoshipscollisionandcauseslossestothecommodityowner/otherrelatedparities,orbecauseofthecarrier’sfault,shortageordamagesoccurstothecargo.Beforedeterminationofresponsibility,themarinecourtordersthedetentionofvessel,atthissituation,inordertoreleasethevessel,attherequestofthevesselowner,theguarantorbankwillprovideabailbondtolocalmarinecourt,promisingthatvesselownerwillcompensatethelossasperthecourtjudgment.7.7DifferencesbetweenBankGuaranteeandDocumentaryLetterofCreditCommonsBoththeBankguaranteeanddocumentarycreditaresettlementmethodusedininternationaltrade;Theyarebothissuedattherequestoftheapplicant,infavorofthebeneficiary,promisingthepaymentobligationwhencomplyingdocumentsarepresented.Thebankswillonlydealwithdocuments,whilenotbeingresponsiblefortheauthenticityandeffectivenessofthedocuments,bankingcreditreplacesthecommercialcredit,whichinagreatdegreefacilitatethedevelopmentofinternationaltransactions.2.DifferencesBankGuaranteeDocumentaryLetterofCreditTheundertakingoftheissuingbankAL/GispropertyoperativeonlyiftheprincipalfailedtofulfillthecommercialcontractanddefaultcertificatearepresentedL/Cistoeffectpaymentwhenbeneficiaryhasfulfilledthebasiccommercialcontractandcomplieddocumentsarepresented.TmercialdocumentsspeciallyincludingtransportdocumentsTheliabilityforpaymentCanbetheprimary,andalsocanbethesecondarytheissuingbankwilltaketheprimaryliabilitytoeffectpayment.ThelawandcustomUnderURDG758,thegoverninglawandjurisdictionforletterofguaranteebusinessareclearlyindicated.UCP600doesnotstipulatethegoverninglawsorjurisdictionwhendisputesunderletterofcredithappens.7.8internationalcustomsandpracticeofL/GIn1978,theICC(theinternationalchamberofcommerce)hasformulatedandpromulgatedUniformRulesforContractGuarantee,ICCpublicationNo.325.InordertounifytheformsofguaranteeandmatchwithICCpublicationNo.325,ICCfurtherformulatedandpromulgatedcontractguaranteedemonstrationformat,ICCpublicationNo.406.In1992,theICCformulatedandpromulgatedUniformRulesforDemandGuarantee(URDG),ICCPublicationNo.458.AsperURDG458,whenbeneficiaryclaimsontheissuingbank,onlyclaimdocumentanddefaultstatementisrequiredforpresentation.Inaccordancewiththerecentpracticeanddevelopmentofguaranteebusiness,theICCformulatedandpromulgatedUniformRulesforDemandGuarantee(URDG),ICCPublicationNo.758,whichrakeseffectiveonJuly1st2010.URDGhasreferredandusedthestyleofUCP600,theregulationconcerningtotheresponsibilityandrightsofrelatedpartiesaremoreclearandaccurate.国际结算第七章银行保函第七章银行保函第一节银行保函的定义、特点与作用第二节银行保函的当事人及其权责关系第三节银行保函的内容第四节

银行保函业务的基本流程第五节银行保函业务的种类第六节银行保函与一般跟单信用证的比较第七节银行保函国际惯例：见索即付保函

第一节银行保函的定义、特点与作用

一、银行保函的基本概念银行保函（LetterofGuarantee，L/G）又称银行保证书，是指银行作为担保人向受益人开立的，保证被保证人一定要向受益人尽到某项义务,否则将由担保人负责补偿受益人损失的文件。

第一节银行保函的定义、特点与作用

二、银行保函的特点（1）担保人的付款责任有时是第一性的，有时是第二性的。第一性付款责任：是指只要受益人满足了银行保函要求的条件，银行就应付款，而无须受益人先行向委托人索要，也无须理会委托方是否愿意支付。第二性付款责任：是指当委托人拒绝付款时，由银行担保付款，或者是在委托人违约时，由银行人赔偿受益人的经济损失。

第一节银行保函的定义、特点与作用

（2）保函是不依附于合同的独立的保证文件。（3）保函是一种或有负债，即保函项下的支付不一定会发生，对那些担保行仅付第二性付款责任的担保函尤其是这样。只有在申请人违约时，担保行才付款或赔偿。

第一节银行保函的定义、特点与作用

三、银行保函的作用银行保函的目的在于以银行信用为保证来监督委托人履行合约中的义务，维护受益人的经济利益，促使交易的顺利进行。其主要作用有：（1）是对合约价款支付的保证作用，如付款保函、补偿贸易保函、租赁保函等。（2）是对合同义务履行的担保作用，同时用来作为当合同违约发生时，对受害方的补偿工具或对违约方的惩罚手段。如投标保函、履约保函、质量保函和维修保函等。第二节银行保函的当事人及其权责关系一、银行保函的当事人（1）申请人（Applicant），是指向开出保函的银行申请开立保函的合同当事人。（2）担保人（Guarantor），就是接受申请人的委托开出保函的银行，其通过保函向受益人承诺在相符索赔的情况下付款，然后向申请人提出索偿。第二节银行保函的当事人及其权责关系（3）受益人（Beneficiary），是指有权依据保函条款向开出保函的银行提出索赔的当事人。只要受益人按保函要求提交相符单据，便可要求担保人支付相应款项。（4）通知行（AdvisingBank），是指受担保行的委托将保函通知给受益人的当事人。在实务中，通知行通常由受益人所在地的银行承担。第二节银行保函的当事人及其权责关系（5）保兑行（ConfirmingBank），是指对保函加具保兑的银行，保证担保人按规定履行赔偿义务。（6）转开行（ReissuingBank）,是指在担保人的保证下，按担保人的要求，向受益人开立保函的银行。第二节银行保函的当事人及其权责关系（7）反担保人（CounterGuarantor）,是指为申请人向担保人开具书面反担保的人。反担保人的责任是保证申请人履行合同义务，同时向担保人作出承诺，即当担保人在保函项下作出付款承诺后，担保人可以从申请人处得到及时、足够的补偿，并在申请人不能向担保人作出补偿时，负责向担保人赔偿损失。第二节银行保函的当事人及其权责关系二、银行保函当事人之间的权责关系（一）申请人的责任（1）在担保行按照保函的规定向受益人付款后，委托人须立即偿还担保行垫付的款项。（2）负担保函项下的一切费用及利息。（3）如果担保人认为有必要，应预支部分或全部押金。第二节银行保函的当事人及其权责关系（二）担保人的责任和权利（1）一经接受开立保函申请书，就有责任按照申请书开出保函。（2）一经开出保函，就有责任按照保函承诺条件对受益人付款。（3）如果委托人不能及时偿还担保人已付款项，则担保行有权处理押金、抵押品、担保品。如果处理后仍不足抵偿，则担保行有权向委托人追索不足部分。第二节银行保函的当事人及其权责关系（三）受益人的权利受益人按照保函的规定，提交相符的索款声明或有关单据后，有权向担保行索偿，并取得付款。第三节银行保函的内容一、银行保函的主要内容保函必须规定一下内容：（1）申请人、受益人，担保行（完整名称和地址）；（2）通知行；（3）有关交易合同、协议，标书的编号、日期，供应货物的名称、数量，工程项目名称等；（4）保函的货币名称、金额；（5）有效期。如果保函未规定效期，则保函一直有效，直到保函被撤销、赔偿完款项或减额至零为止；注：根据URDG758第25条C款的规定：如果保函未规定效期，那么保函将至开立日起，三年之后终止。（6）索赔条件，指索赔时对提交单据的要求；（7）索赔方法，指受益人向担保行提出的索赔方式（如信索或电索）或路线（是否经通知行）；（8）赔付金额或最高索赔金额、支付货币和金额递减条款；（9）索赔书或其他单据是否应以纸质或电子形式提交；（10）担保行的责任（是第一性付款责任还是第二性的）；（11）费用的承担方；（12）生效条款一般是开出后立即生效，也有的是在一定日期后或某一事件发生后才生效；（13）保函中规定的单据所使用的语言；（14）适用法律和仲裁条款与规则。第三节银行保函的内容二、反担保函的主要内容反担保函通常包括两个主要条款：授权指示条款和索偿条款。（1）授权指示条款如：“pleaseissueunderourfullresponsibilityyourtender/performance/advancepaymentguarantee…”(请贵方在我方承担完全责任的条件下开立投标保函/履约保函/预付款保函……)（2）索偿条款如：“inconsiderationofyourissuingthesaidguaranteeonourbehalf,weherebyundertaketokeepyourreimbursedsubjecttothesameconditionasmentionedaboveuponourreceiptofyourclaimdeclaringthatyouhavebeencalledupontomakepaymentunderyourguarantee.,togetherwithacopyofthebeneficiary’sdemandonyou…”(鉴于贵行应我方委托开立了上述保函，我方兹承诺，当收到贵行对我方的索赔书，声明贵行已经在保函项下履行了担保付款责任，并随附有受益人对贵行的索赔书，我方将按照保函中列明的同等条件对贵行偿付…)第三节银行保函的内容三、银行保函的附属内容（一）生效条款——除非条款另有规定，否则保函自开立之日起生效如：“thisperformancebondwillcomeintoforceonlywhenthesellerhasreceivedaletterofcreditacceptabletohim.(本履约保函在出口商收到可接受的信用证后开始生效。)”

第三节银行保函的内容（二）自动展期条款——即经受益人要求，保函有效期可以延长。如：thisguaranteeshallbeautomaticallyextendedforanotherthreemonthsiftheguarantorshallnothavereceivedbytheendofthevalidityhereof.anyconfirmationfromthebeneficiarythatitcanbereleasedfromitsobligationhereunder.(如果担保行在保函到期日没有收到受益人的确认函，确认担保行的担保责任已经解除，本保函将自动延期三个月)第三节银行保函的内容（三）无条件付款条款（主债务人条款）——该条款保证，当受益人提交相符单据时，担保行承担第一性的付款责任；保证担保函是无条件的见索即付保函。如：thebeneficiaryshallbethesoleandfinaljudgesfordecidingwhetherornottheapplicanthasdulyperformedhisobligationofthecontract,andweherebyundertakestopayyouimmediatelyuponreceiptofyourwrittenclaimnotwithstandinganycontestation,defence,orobjectionfromtheapplicantandwithoutitbeingnecessaryforyoutoproduceoradduceanyprooforanyjudicialoradministrativeproceedingswhateverinsupportofyourclaim.(受益人作为唯一的和最终的评判者，决定申请人是否履行了合同义务。一旦收到贵方的索赔，不管申请人如何抗辩和反对，贵方不需通过司法程序或行政程序提供任何支持索赔的证明文件，我方将毫不延误地对贵方予以赔付。)第三节银行保函的内容（四）担保责任不变条款——保证保函的所有条款和条件不被改变和添加。如：wefurtheragreethatnochangeoradditiontoorothermodificationtothetermsofthecontractorofworkstobepreformedthereunderorofanyofthecontractdocuments,whichmaybemadebetweenthecontractparties,shallinanywayreleaseusfromanyliabilityunderthisguaranteeandweherebywaivesourrightstoaskfornoticeofanyofsuchchanges,additionsormodifications.(我方进一步同意，任何在合同当事方之间发生的合同条款的变更及因为合同文件的变更所引起的合同工程的改变，都不会解除我行的担保责任，我方放弃发生变更要通知我行的权利。)第三节银行保函的内容（五）担保金额递减条款——为了显示担保行的付款责任不总是一成不变的，会规定某些项下的付款金额是递减的。如：theguaranteeamountoftheL/Gshallbediminishedautomaticallyandproportionallyinaccordancewiththevalueofeachshipmentasshownintherelevantinvoice.（本保函的金额将根据商业发票上显示的已装运货物的价值而自动地、等比地降低。）第三节银行保函的内容（六）保函退还条款——某些国家法律规定，政府或准政府部门签发的保函，即使过期，受益人仍可以在保函失效三年、五年甚至流失年后提出索赔。面对这种情况，担保行一般会在保函中加列退还条款。如：uponitsexpiration,thisL/Gshallbenullandvoid,andshallbeimmediatelyreturnedtousforcancellation.Anyactionofmaintainingtheoriginalofthisguaranteeoranyofitsamendmentshallthengivenorighttothebeneficiaryforlodginganymoreclaimhereunder.(保函到期后将自动失效，应立即退还我行注销，过期失效后，任何试图保留正本保函及其修改书的行为将不会给予受益人进一步索赔的权利。)第三节银行保函的内容（七）法律条款——规定保函所适用的法律如