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1、InternationalSettlements国际结算国际结算课程的性质国际结算是国际金融学的一个分支,从微观角度探讨国际间货币运动的理论与实务问题,主要研究结算工具,结算方式和以银行为中心的资金划拨清算,其主要目的在于以最科学,最有效的方法来清算国与国之间以货币表现的债权债务关系.国际结算课程的性质国际结算商业银行国际结算业务紧密相关的,注重理论在实际业务中应用,具有很强的专业性和实务可操作性,也是一门适应我国银行业务与国际银行业务接轨需要,与国际惯例紧密联系,具有很强国际性的专业课程.国际结算课程的目的通过国际结算的教学,要求学生能够掌握国际结算的基本理论,基本知识和基本技能;做到理论与
2、实际相结合,能够运用理论知识为指导进行国际结算的实务操作的实用型、实践型、实干型人才。国际结算课程所处的位置先修课程为货币银行学、货币金融学、国际金融学；后续课程包括外汇银行会计,国际融资实务、进出口单证实务等国际结算的教学重点以课堂讲授为主课程的重点有两个：一是国际结算方式,即汇款,托收,信用证;二是国际结算单据.通过案例教学,实训室软件模拟操作,习题练习等办法解决.About the courseInternationalsettlementsisacourseofintegrated theory（一（一体化理论）体化理论）withpractice.Itputsemphasisonthe
3、applicationoftheoryintoactualbusinessoperations.Importer/Importer/Buyer Buyer ExporterExporters sbankbankFundsFundsGoods/commoditiesGoods/commoditiesExporter/Exporter/Seller Seller ImportersImportersbankbankBasic procedure of international settlementsShipping Co.FundsFundsGoodsGoodsAbout the courseI
4、nternationalsettlementsisalsoacourseofourcountrysbanking businesslinkingupwiththeworldsbankingbusiness,itlaysstressonhandling international businessinEnglishinaccordancewithinternationalpractice.Our Purpose Forthesakeofhelpingstudentstolearninternationalsettlementsandtohaveagoodgraspofbasictheory,el
5、ementaryknowledgeandfundamentaltechnicalabilityofthiscourse,soweteachpartlyinEnglish.What will you learn in this course?1.Threefinancialinstruments:bill of exchange（汇票）（汇票）,promissory note（本票）（本票）,check(cheque支票支票)2.Threemaininternationalsettlementmethodsremittance（汇款）（汇款）,collection（托收）（托收）,letter
6、of credit（信用（信用证）证）3.Otherdocumentscommercial invoice（发票）（发票）,transport documents（运输单据）（运输单据）,insurance documents（保险单）（保险单）4.InternationalcustomsandpracticeforinternationalsettlementsURC522（托收统一规则）（托收统一规则）,UCP600（跟单信用证惯例）（跟单信用证惯例）How to study this course?提前预习与课后复习结合;理论知识与实务操作结合；考勤和平时作业考察与考试相结合.Outli
7、neChapter1.IntroductiontoInternationalSettlementChapter 2.Instruments Chapter 3.RemittanceChapter 4.CollectionChapter 5.Letters of CreditChapter 6.Documents Related to International Settlement and ExaminationChapter7.OtherMethodsofSettlementSystemChapter8.InternationalNon-TradeFinancesChapter1.Intro
8、ductiontoInternationalSettlement国际结算概述Inthischapter，youwilllearn：1.1Definition1.2TypesofInternationalSettlement1.3HistoryandDevelopmentofInternationalSettlement1.4MajorPointsConcerningInternationalsettlements1.5BankrelationshipsininternationalSettlementsTheoriginMost international settlements origin
9、ate from transaction in the world trade.Internationalpolitical,economicandculturalexchangeinevitablyleadstocreditsanddebtsowedbyonecountrytoanother.是一个国家由于对外贸易和经济合作以及政治稳获交流活动而发生的以货币表现的款项收付或债权债务结算。Importer/Importer/Buyer Buyer ExporterExporters sbankbankFundsFundsGoods/commoditiesGoods/commoditiesExp
10、orter/Exporter/Seller Seller ImportersImportersbankbankBasic procedure of international settlementsShipping Co.FundsFundsGoodsGoods1.1DefinitionInternationalpaymentsandsettlementsarefinancial activitiesconductedamongdifferentcountriesinwhichpayments are effected or funds are transferredfromonecountr
11、ytoanotherinordertosettleaccounts，debts，claims，etcfinancial financial intermediaryintermediaryconvertible convertible currencycurrency所谓国际结算，是指为清偿国际间的债权债务关系而发生在不同国家之间的货币收付活动 Principle for International settlementsEach currency is cleared within the boundary of the issuing country.A Co.(exporter)USAB
12、 Co.(importer)JapanChemical BankUSASumitomo BankJapanCurrency:ConvertibleCurrency(1)Convertiblecurrencyinexportcountry.(2)Convertiblecurrencyinimportcountry.(3)Convertiblecurrencyinthirdcountry,generallyreferredtoUScurrency.Absolutelyconvertible currencyLimitedConvertiblecurrencyUnconvertible curren
13、cy?ConvertibleCurrency可兑换货币也称自由外汇，是指一种货币只要不受限制可以自由兑换成其他货币，即为可兑换货币。作为可兑换货币必须具备以下三个条件：（1）它能自由兑换成其他货币；（2）它对国际性经常项目（即贸易与非贸易项目）的支付不受限制；（3）该货币国的管理当局不采用或不实行多种汇率制度或差别汇率制度。国际结算中货币的使用原则：出口“硬币”，进口“软币”非贸易收款“硬币”，非贸易付款软币；引进外资软币也就是收入“硬币”支出“软币”预先付款预先付款装运时付款装运时付款装运后付款装运后付款交单后付款交单后付款交单前预付交单前预付交单时付款交单时付款 国国际际结结算算方方式式付
14、付款款时时间间1.2TypesofInternationalSettlementMostinternationalpaymentsoriginatefromtransactionsintheworldTrade.Theyaremoneytransfersasaresultofinternationalclearing,suchas:Internationaltradesettlement国际贸易结算Internationalnon-tradesettlement国际非贸易结算.Current Account1.Goods&Servicea.Goodsb.Serviced2.Income3.Cu
15、rrent Transfer/Unilateral Current Transfer.Capital and Financial Account1.Capital Account2.Financial Account(1)Direct Investment(2)Indirect Investment(3)Portfolio Investment(4)Other Investment.International Reserve.Net Error&Omission(1)Internationaltradesettlement国际贸易结算Withtheexpansionofglobaltradea
16、mongstcountries,theroleofbanks,ininternationaltradefinanceisbecomingmoreandmoreimportant.Mosttransactionsmustbesettledthroughbanks.Withoutthebanksparticipation，internationaltradewouldnothavebeendevelopedtothestagewehavereachedtoday.International Trade1.Major participants:buyer sellerbanksquality cla
17、usequantity clausepackage clauseprice clausedelivery termsinsurance clausepayment clauseCommodity inspection clause3.Trade terms:Incoterms 2010,13 terms2.Sale contract:Sale contractSeller:address,telex/fax;Buyer:address,telex/faxGoodsQuality clause:the goods description,quality,specificationsQuantit
18、y clause:weight,numbers,length,dimension,volume,capacityPacking clause:mode of packing,and its materialPrice clause:unit price,pricing currency,price terms usedDeliver terms:time of delivery,port of loading and destination,transshipment,partial shipment,mode of transportationInsurance clause:risks t
19、o be covered,the percentage of insurancePayment clause:payment method and its contentCommodity inspection clause:how the right of inspection is determined,k the time,place and organization of inspectionClaim clause,arbitration clause&force majeure clausesEXWEX WORKS(named place)工厂交货条件工厂交货条件FCAFREE C
20、ARRIER(named place)交至承运人条件交至承运人条件FASFREE ALONGSIDE SHIP(named port of shipment)船边交货条件船边交货条件FOBFREE ON BOARD(named port of shipment)装运港船上交货条件装运港船上交货条件CFRCOST AND FREIGHT(named port of destination)成本加运费条件成本加运费条件CIFCOST,INSURANCE AND FREIGHT(named port of shipment)成本成本加运保费交货条件加运保费交货条件CPTCARRIAGE PAID T
21、O(named port of shipment)运费付至运费付至交货交货CIPCARRIAGE AND INSURANCE PAID TO(named port of shipment)运保费付至运保费付至交货条件交货条件DATDelivered At Terminal(named place)目的港交货条件目的港交货条件DAP(new delivery term)Delivered At Place 特定地点交货条件特定地点交货条件DDPDELIVERED DUTY PAID(named port of shipment)完税交货条件完税交货条件(2)Internationalnon-tr
22、adesettlement国际非贸易结算Therearemanywaysbywhichfundscanbetransferredfromonecountrytoanotherundertradeservice.Whenthetourists,merchants,delegationsorotherpeoplegoabroad,theyneedmoneytospend,tobuysomething,ortopayforvariousexpensesandchargesthere.Themostcommonmeansforthemtocarryfundsarecash,travelerscheck
23、,travelersletterofcreditandcreditcard.Thesearewithinthescopeofnon-tradesettlement.Howmanyinternationaltransactionscanyoulist?visibletrade有形贸易invisibletrade无形贸易financialtransaction金融交易overseasremittances海外汇款educationalexpenses教育开支inheritances遗产继承Howmanyinternationaltransactionscanyoulist?technologytr
24、ansfer技术转让patent专利copyrightcontract版权合同foreignexchangemarkettransactions金融市场交易exportcredits出口信贷syndicatedloans辛迪加贷款internationalbond国际债券1.3HistoryandDevelopmentofInternationalSettlement(1)Fromcashsettlementtonon-cashsettlement从现金结算到非现金结算(2)Fromdirectpaymentmadebetweeninternationaltraderstopaymenteff
25、ectedthroughafinancialintermediary从贸易商之间直接支付到通过金融中介进行支付(3)Frompaymentsundersimplepricetermstopaymentsundermorecomplexpriceterms从使用简单贸易术语结算到复杂贸易术语的结算(4)Internetera互联网的结算（1）Fromcashsettlementtonon-cashsettlement13 century A.D.InstrumentsBill of exchangePromissory NoteCheque/checkNon-Cash Settlement非现金
26、结算非现金结算Exchange for GBP1,250.00 Beijing,1 April,2003At sight pay to the order of DEF Co.the sum of Pounds one thousand two hundred and fifty onlyTo XYZ Bank,For ABC Co.,Beijing London (signature)End of 18 centuryExpensiveRiskyTurnover of funds slowForeign exchange bankNon-cashsettlement非现金结算Fromthet
27、hirteenthcenturyA.D.,billsofexchangewerecreated,graduallytakingtheplaceofcoinsininternationalpayments,andthebillofexchangemarketbegantodevelop.Bill of exchangeForeign exchange bank13 century A.D.end of 18 century A.D.Foreign exchange market（2）Fromdirectpaymentmadebetweeninternationaltraderstopayment
28、effectedthroughafinancialintermediaryWiththeworldwidebankingnetworkandmodernbankingtechnicality,bankscannotonlyprovideeasyandquicktransferoffundsneededforconductinginternationaltradebutalsofurnishtheircustomerswithvaluableeconomicandcreditinformation.（3）FromsimplepricetermstomorecomplexpricetermsInt
29、hepast,internationaltradepaymentsweresettledonverysimplepriceterms,suchascashondelivery,cashonshipment,cashwithorder,cashbeforeshipment,etc.Inmoderninternationaltrade,amorecomprehensive and exact set of termshasbeendeveloped.AsindicatedinINCORTERMS2010(InternationalRulesfortheInterpretationofTradeTe
30、rms)ICCPublication,thepricetermsavailableforusearemultifariousandmorecomplicatedthanbefore.多种的,各式各样的（4）InterneteraWiththedevelopmentofcomputertechnology,businessisdoneandpaymentsandsettlementsareeffectedbymeansofallkindsofpaymentsystems,whichmakesitquickerandsaferandmoreconvenientforboththeBuyerandS
31、eller.Nowadays,Internetisdevelopingveryfast.Thisnewtypeofbusinesstransactioniscallednetbanking.Althoughtherearealotofproblemstobesolved，netbankingisverypromising.P P R R环球银行间金融环球银行间金融电讯协会电讯协会纽约清算所交换银纽约清算所交换银行相互收付系统行相互收付系统伦敦交换银行伦敦交换银行自动收付系统自动收付系统联邦储备联邦储备清算系统清算系统 communication meshwork/networkSWIFT:Th
32、e Society For Worldwide Inter-bank Financial Telecommunications(环球环球银行间金融电讯协会银行间金融电讯协会)19731973年年5 5月成立月成立,总部部设在布在布鲁塞塞尔。目前，全世。目前，全世界已有超界已有超过200200个国家的个国家的70007000多个多个银行在使用行在使用SWIFT SWIFT。计算机数据通算机数据通讯网在荷网在荷兰和美国和美国设有运行中心，有运行中心，在各会在各会员国国设有地区有地区处理站。理站。20022002年，年，SWIFTSWIFT报文承文承载量达量达8 8亿，日均，日均7 7百万条，百万条
33、，金金额超超过6 6万万亿欧元。欧元。中国是中国是SWIFTSWIFT会会员国。中国国。中国银行作行作为中国的外中国的外汇外外贸专业银行于行于19831983年年2 2月加入月加入SWIFTSWIFT，成，成为中国第中国第一家会一家会员银行，行，19851985年年5 5月月1313日，中国日，中国银行正式开行正式开通通SWIFTSWIFT。2020世世纪9090年代开始，中国所有可以年代开始，中国所有可以办理国理国际金融金融业务的国有商的国有商业银行、外行、外资和和侨资银行以及地方行以及地方银行行纷纷加入加入SWIFTSWIFT。19961996年中国年中国SWIFTSWIFT发报增增长率率
34、为42.2%42.2%，在，在SWIFTSWIFT全全球增球增长率排名第一，中国率排名第一，中国银行在行在SWIFTSWIFT前前4040家大用家大用户中排名中排名3434位。位。中国中国银行每日行每日SWIFTSWIFT发报量达量达3 3万多笔，采用万多笔，采用SWIFTSWIFT方式方式进行收行收发电报已占到全行已占到全行电讯总收付量的收付量的90%90%。SWIFTSWIFT网网络是国是国际结算、收付清算、外算、收付清算、外汇资金金买卖、国国际汇兑等各种等各种业务系系统的通的通讯主渠道，部分主渠道，部分业务实现了自了自动化化处理。理。chaining(SWIFT study):chain
35、ing(SWIFT study):Characteristics 1.SWIFT needs member qualification.2.SWIFTs charge is low.Its about 18%of that used by telex,and 2.5%of that used by cable.3.SWIFT is safer.(SWIFT authenticate key)4.SWIFT has standard uniform format.Bank Identified codeBank of ChinaBKCH CN BJThe Industrial and Comme
36、rcial Bank of ChinaICBK CN BJThe Agricultural Bank of ChinaABOC CN BJThe Investment Bank of ChinaIBOC ON BJThe Communication Bank of ChinaCOMM CN BJChina Construction BankPCBC CN BJThe Peoples Bank of ChinaPBOC CN BJChina Citic BankCIBK CN BJAmerica Bank,Shanghai BranchBOFX CN SXHongKong and Shangha
37、i Banking Corporation,Ltd.HSBC CN SX加入加入SWIFTSWIFT的中国境内银行的中国境内银行 19701970年年4 4月成立月成立,国国际美元支付系美元支付系统。它是一个著。它是一个著名的私名的私营跨国大跨国大额美元支付系美元支付系统，是跨国美元交易，是跨国美元交易的主要的主要结算渠道。算渠道。通通过CHIPSCHIPS处理的美元交易理的美元交易额约占全球美元占全球美元总交交易易额的的95%95%。CHIPSCHIPS成成员有有纽约清算所清算所协会会会会员、纽约市商市商业银行、外国行、外国银行在行在纽约的分支机构等。的分支机构等。CHIPSCHIPS是一个
38、是一个净额支付清算系支付清算系统，它租用了高速，它租用了高速传输线路，有一个主路，有一个主处理中心和一个理中心和一个备份份处理中心。理中心。每日每日营业终止后，止后，进行收付差行收付差额清算，每日下午六清算，每日下午六时（纽约时间）完成）完成资金金转账。CHIPS:Clearing House Interbank Payments System.（跨国美元支付系统）（跨国美元支付系统）CHAPS:Clearing House AutomatedPayment System 英国大英国大额英英镑清算系清算系统。在。在CHAPSCHAPS下，下，1212家交家交换银行成行成为结算算银行，由八条信息
39、通道把它行，由八条信息通道把它们和和该系系统的一个信息的一个信息转换中心中心连接起来。接起来。CHAPS用于英用于英镑资金交金交换的当日的当日 结算算,主要由英主要由英国大型清算国大型清算银行和英格行和英格兰银行使用。行使用。它它归美美联储所有，所有，19131913年建立，年建立，FEDWIREFEDWIRE将全将全美划分美划分为1212个个联邦邦储备区、区、2525个分行和个分行和1111个个专门的支付的支付处理中心，主要用于金融机构之理中心，主要用于金融机构之间的隔夜的隔夜拆借、行拆借、行间清算、公司之清算、公司之间的大的大额交易交易结算，美算，美国政府与国国政府与国际组织的的记账债券券
40、转移移业务等等。等等。由于由于该系系统有有专用的用的实现资金金转移的移的电码通通讯网网络，权威性、安全性威性、安全性较高。此外它高。此外它还承担着美承担着美联储货币政策操作及政府政策操作及政府债券券买卖的重要任的重要任务。它每日运行它每日运行1818个小个小时，每笔大，每笔大额的的资金金转账从从发起、起、处理到完成，运行全部自理到完成，运行全部自动化。化。FEDWIRE:Federal Reserves Wire Transfer System（全美境内美元支付系统）全美境内美元支付系统）1.4MajorPointsConcerningInternationalsettlements(1)In
41、ternationalsettlementsmethods(2)ThefinancialinstrumentthatfacilitateInternationalsettlements(3)DocumentsusedinInternationalsettlements(4)Thecurrenciesusedininternationalsettlements.(5)Rulesandregulationsoninternationalsettlements.make sure they are differentURC522:Uniform Rules for Collection UCP500
42、:Uniform Customs and Practice for documentary creditDomestic SettlementDomestic Settlement International settlementsInternational settlementssettlementsettlementInternational Trade SettlementInternational Trade SettlementInternational Non-Trade SettlementInternational Non-Trade SettlementInstruments
43、InstrumentsMethodsMethodsDocumentsDocumentsRulesRulesBill ofBill ofExchangeExchangeMain methodsMain methodsOther methodsOther methodsbasicbasicAdditionalAdditionalPromissory Promissory notenoteCheckCheckRemittanceRemittanceLetter ofLetter of credit creditCollectionCollectionFactoringFactoringLetter
44、of Letter of guaranteeguaranteeForfeiting Forfeiting Standby letter Standby letter of creditof creditInvoiceInvoiceBill of Bill of LadingLadingInsurance Insurance documentsdocumentsPackingPacking list listWeightWeight memo memoCertificate ofCertificate of Original Original All kinds ofAll kinds of C
45、ertificates CertificatesURGURGUCPUCPURCURC国际结算的基本要素国际结算的基本要素 1、银行合作是办理国际结算业务的关键所在。（结算路径）2、现代化的支付和通讯系统保证了资金顺畅、快速地跨国流动。（结算路径）3、票据是国际结算中主要支付工具。（结算工具）4、单据是实现物权转移与债务清偿的重要依据。（结算工具）5、国际结算方式是最终实现货币跨国收付的手段。（结算方式）1.5BankrelationshipsininternationalSettlements(1)SistersBank/overseasbranch海外分行(2)RepresentativeB
46、ank(Correspondent)代理行(3)AccountingBank账户行TheWorldwideNetworkofBanks1、Representative Office(代表处代表处)2、Agency Office(代理处代理处)3、Overseas Sister Bank/Branch,Sub branch(海外分、支行海外分、支行(境外联行境外联行)4、Correspondent Banks(代理银行代理银行)5、Subsidiary Banks(附属银行附属银行(子银行子银行)6、Affiliated Banks(联营银行联营银行)7、Consortium Bank(银团银行
47、银团银行)Bank of ChinaOverseas branch(2)RepresentativeBank(Correspondent)代理行Internationalbankingiseffectedthroughthecooperationofcommercialbanksallovertheworld.Thiscooperationcomesfromtheestablishmentofcorrespondentrelationshipsbetweenbanks.Theso-calledcorrespondentbankmaybedefinedas“abankhavingdirectco
48、nnectionorfriendlyservicerelationswithanotherbank”.The bank may open deposit accounts with,and entrust business to each other on a reciprocal basis.互惠的互惠的,相应的相应的信赖信赖,信托信托,交托交托When selecting a bank as a correspondent bank,what factors should be taken into account?The reputation of the bank;Size of th
49、e bank;Location of the bank;Services offered by the bank;Fundamental policies and strength of the bank;Physical features and personnel;Momentum of early start,etc.Agency arrangementControl documentsEstablish a correspondent relationship between two banks.What do control documents include?Control Doc
50、umentsLists of specimen of authorized signatures印鉴印鉴Verify the messages,letters(airmailed)are authenticTelegraphic test keys密押密押Verify the telex and cable are authenticTerms and conditions费率表费率表SWIFT authentic key验证码验证码是银行列示的所有有权签字的人的有权签字额度、签字范围、有效签字组合方式以及亲笔签字字样。代理行可凭其核对对方银行发来的电报、电传等的真实性。是两家代理行之间事先约