亞行貸款支付程序

1、1,亞行貸款支付程序,2,TABLE OF CONTENTS提綱,Part I ADB Loan Disbursement Policies 亞行貸款支付政策 Part II ADB Loan Disbursement Guidelines 亞行貸款支付指南 Part III ADB Loan Disbursement Procedures 亞行貸款支付程序,3,Part IV Loan and Grant Financial Information Services (LFIS) and Reports 貸款及贈(zèng)款財(cái)務(wù)信息系統(tǒng)和報(bào)表 Part V Common Causes of Delay

2、s in Disbursement Processing 拖延支付的常見原因 Part VI Disbursement Delegation 支付授權(quán),TABLE OF CONTENTS研討會(huì)內(nèi)容,4,Part I,ADB Loan Disbursement Policies 亞行貸款支付政策,5,ADB Project Cycle 亞行項(xiàng)目周期,Disbursement Arrangements considerations,6,Conditions of Withdrawals from Loan Account 支 付 條 件,Bank account shall have been e

3、stablished at a bank acceptable to ADB 銀行賬戶應(yīng)該在亞行認(rèn)可的銀行開設(shè) Relevant Relending/On-Lending Agreement and Subsidiary Loan Agreement should have become effective 相關(guān)的再次貸款/轉(zhuǎn)貸協(xié)議和補(bǔ)充貸款協(xié)議應(yīng)該生效,7,Example: Onlending Arrangement and Indicative Fund Flow舉例：轉(zhuǎn)貸和資金劃撥鏈,8,Disbursement Policies支付政策,1. Only for the purposes

4、 of the loan 只用于貸款目的 2. Economy and Efficiency 經(jīng)濟(jì)性與效率性相結(jié)合 3. To meet expenditures actually incurred 用于實(shí)際發(fā)生的開支 4. Procurement 亞行認(rèn)為在項(xiàng)目采購過程中存在腐敗或欺詐行為，而借款人未采取任何彌補(bǔ)措施 ADB determines that the procurement is inconsistent with the procedure set out in the loan Agreement; 亞行認(rèn)為采購與貸款協(xié)議中規(guī)定的程序不相符合 an amount of th

5、e loan remains unwithdrawn from the loan account by loan closing date. 到貸款關(guān)閉日期時(shí)，貸款賬戶中仍有未支付余額,26,Capitalization of Loan Charges貸款費(fèi)用的本金化,The borrower is not required to pay for loan charges during the implementation period of the project before the loan account is closed for disbursement; 借款人無需支付在項(xiàng)目實(shí)施

6、期間內(nèi)發(fā)生的貸 款費(fèi)用 Loan charges can be capitalized only on interest payment date. 費(fèi)用本金化在付息日發(fā)生,27,Capitalization of Loan Charges貸款費(fèi)用的本金化,The loan charges are financed by loan proceeds and treated as disbursement; 貸款費(fèi)用將從貸款資金中列支 A budget for capitalization in the loan agreement (normally, in Schedule 3) 貸款本金化

7、需有預(yù)算，一般在貸款協(xié)定附表3中列出,28,Loan charges can be capitalized including, 可以本金化的貸款費(fèi)用包括 Commitment charge 承諾費(fèi) Interest (net of rebate and waiver) 利息（抵扣退息和利差減免） Premium on interest rate cap and collar 利率上限與利率區(qū)間的貼息,Capitalization of Loan Charges貸款費(fèi)用的本金化,29,在貸款各階段發(fā)生的貸款費(fèi)用,30,Loan Milestone Dates貸款重要事項(xiàng)發(fā)生日期,Approva

8、l Date Determining the loan amortization schedule. 批準(zhǔn)日期 決定貸款的還本計(jì)劃表 Signing Date Commitment charges will start to accrue on the 60th day after the loan signing date. 簽署日期 貸款簽字后第60天即開始計(jì)收 承諾費(fèi),31,Effective Date When all conditions of effectiveness of 生效日期 have been fulfilled 當(dāng)借款人滿足了貸款協(xié)定生效所需 要的所有條件 Date

9、determined by ADB 日期由亞行確定 Starting date of disbursements 支付起始日 Project Completion Date Physically completed. 項(xiàng)目完成日期 在實(shí)物上被認(rèn)為已經(jīng)完成,Loan Milestone Dates貸款重要事項(xiàng)發(fā)生日期,32,Loan Closing Date 貸款關(guān)賬日期 Terminating the borrower to make withdrawals from the loan account. 終止借款人從貸款賬戶提款權(quán)利 Expenditures incurred after th

10、e loan closing date is not financed under the loan. 貸款關(guān)閉日期后, 所發(fā)生的任何費(fèi)用將不能從貸款中融資 Upon closing, undisbursed amount (if any) to be cancelled and commitment charge ceased 賬戶一旦關(guān)閉,所有未支付的貸款 (若有的話)都將被取消, 所有承諾費(fèi)將停收,Loan Milestone Dates貸款重要事項(xiàng)發(fā)生日期,33,Refunds 返款,If funds withdrawn from the loan account are determ

11、ined ineligible for ADB financing the Borrower must arrange for refund. 如果從貸款賬戶中提款的金額不符合亞行融資 條件，借款人必須安排款項(xiàng)的返還 All refunds must be paid to ADBs accounts at its depository banks indicating loan number, nature of refund, currency and amount of refund. 所有返款都必須付至亞行在其開戶行的賬戶上， 應(yīng)附貨款號(hào)返款性質(zhì)幣種和返款總額,34,Refunds 返款

12、,ADB applies current value of the refund. In some cases it might convert the currency refunded into one of the currencies of outstanding amount. Any exchange rate difference is absorbed by the Borrower. 對(duì)于返款，亞行計(jì)其現(xiàn)值。有時(shí)，亞行可能 將返款幣種折成未償余額的幣種。 匯率風(fēng)險(xiǎn) 將由貸款人的賬戶消化吸收,35,Retention Money and Bank Guarantee質(zhì)量保證金和

13、銀行擔(dān)保,Where payment of retention money are due more than 3 months after loan closing date, ADB may disburse the retention money to the contractor or supplier against unconditional bank guarantee. 當(dāng)質(zhì)量保證金的付款日期超過貸款關(guān)閉日期3個(gè)月以上，只要承包商或供貨商提供一份無條件的銀行擔(dān)保函，亞行就可以支付該筆保證金,36,Part IIADB Loan Disbursement Guidelines亞行

14、貸款支付指南,37,Loan Disbursement Process 貸款支付過程,Appraisal Report 評(píng)估報(bào)告,Loan Agreement 貸款協(xié)定,Bidding Process 招標(biāo)過程,Contract 合同,Progress Payment Certificate 按進(jìn)度付款證明,ADB Loan Disbursement 亞行支付貸款,Debit Loan Account 借記貸款賬戶,借記 xxx 貸記 xxx,Loan Account 貸款賬戶,After signing the Loan Agreement, the EA completes the bid

15、ding process with an award of contract. The contract specifies the schedule of currency and terms of payment. 在簽署貸款協(xié)定之后，執(zhí)行機(jī)構(gòu)需要完成招標(biāo)過程，授予相關(guān)的合同。合同應(yīng)該具體說明幣種及支付條件,38,Note that a Procurement Contract Summary Sheet (PCSS) is completed after signing the contract 注意：在簽署合同之后應(yīng)該完成采購合同匯總表PCSS的編制工作,Tender Document

16、s 招標(biāo)文件,Bid Evaluation 評(píng)標(biāo),Award of Contract 授予合同,Signed Contract 合同簽署,Construction 施工,A,Contract Specifications 合同規(guī)格,PCSS,Certificate + Billing 證明+還款通知,ADB Projects/Counsel/COSO Staff 亞行項(xiàng)目/咨詢專家/COSO人員,EA Project Engineer執(zhí)行機(jī)構(gòu)項(xiàng)目工程師,ADB Procurement Guidelines 亞行采購指南,Control Process in Procurement and Di

17、sbursement 采購與支付中的控制程序,Bidding Process 招標(biāo)過程,39,During the processing of billings, the EAs Project Accountant should check compliance with the terms of the contract. 處理還款通知時(shí)，執(zhí)行機(jī)構(gòu)的項(xiàng)目會(huì)計(jì)應(yīng)該核對(duì)賬單，看它們是否符合合同條件 Records of project expenditure and Books of Accounts should be maintained. 應(yīng)該保存項(xiàng)目開支記錄和賬簿,A,Process

18、Billing 還款通知,Process Withdrawal Application 提款申請(qǐng)過程,Process Payment Instruction 付款說明過程,Payment 付款,Terms of Contract 合同條件,ADB Disbursement Guidelines 亞行支付指南,ADB Financial Policies 亞行財(cái)務(wù)政策,Deposit to the contractors bank account 將資金存入承包 商銀行賬戶,Withdrawal application 提款申請(qǐng),Withdrawal authorization 提款授權(quán),Tel

19、egraphic Transfer 電匯,Control Process in Procurement and Disbursement 采購與支付中的控制程序,40,Basis for Disbursement支付依據(jù),Loan Agreement and other related agreements 貸款協(xié)定和其他相關(guān)協(xié)議 Contract 合同 Supporting documents 憑證,Loan Agreement,41,Eligible Expenditures符合條件的開支,Goods and services to be financed by ADB loan summ

20、arized in loan agreement schedule 3 (except for DFI and sector loan) 在貸款協(xié)定附件3中概述的由亞行資助的商品和服務(wù)（開發(fā)金融機(jī)構(gòu)和部門貸款除外）,42,Eligible Expenditures符合條件的開支,Produced in member countries; and 在成員國生產(chǎn)；以及 According to ADB guidelines and procurement (eg. Bidding, bid evaluation, contract award) 符合亞行指南和采購程序（如：招標(biāo)、標(biāo)書評(píng)估、合同的授

21、予等等）,43,Example: Schedule 3 of Loan Agreement舉例：貸款協(xié)定附件3,44,Example: Summary Cost Estimates舉例：項(xiàng)目成本概算匯總,45,New Policy on Cost Sharing and Eligibility of Expenditures關(guān)于成本分擔(dān)和符合條件開支的新政策,New policy on cost sharing 關(guān)于成本分擔(dān)的新政策 The distinction between foreign and local currency costs in a projects investment

22、 plan would be discontinued. 不再區(qū)分在項(xiàng)目投資計(jì)劃中關(guān)于外幣成本和本國貨幣成本 The financing plan would show level of ADB and partner financing for a given project. 對(duì)一特定項(xiàng)目，融資計(jì)劃會(huì)列明亞行及合作人的融資被額度,46,New policy on expenditure eligibility 關(guān)于符合條件開支的新政策 ADB would be allowed to finance the following: 亞行將會(huì)對(duì)下列項(xiàng)目進(jìn)行資金支持 Land acquisitio

23、n and payments for rights of way 土地購置和對(duì)通行權(quán)的支付 Taxes and duties associated with project expenditures 與項(xiàng)目支出相關(guān)的稅款,New Policy on Cost Sharing and Eligibility of Expenditures關(guān)于成本分擔(dān)和符合條件開支的新政策,47,New policy on expenditure eligibility 關(guān)于符合條件開支的新政策 ADB would be allowed to finance the following: 亞行將會(huì)對(duì)下列項(xiàng)目進(jìn)行資

24、金支持 (i) local transport and insurance; (ii) late payment charges; (iii) recurrent costs; (iv) interest during construction on non-ADB loans; (v) bank charges; (vi) retroactive financing of up to 20%; (vii) secondhand goods; (viii) leased assets; (ix) food expenditures; (x) resettlement expenses. 1.

25、當(dāng)?shù)剡\(yùn)輸和保險(xiǎn); 2. 滯納金; 3. 經(jīng)常性開支; 4. 非亞行貸款的費(fèi)用本金化; 5. 銀行費(fèi)用; 6. 最多20%的追溯融資; 7. 二手貨; 8. 租賃資產(chǎn); 9. 食物支出; 10. 安置費(fèi)用。,New Policy on Cost Sharing and Eligibility of Expenditures關(guān)于成本分擔(dān)和符合條件開支的新政策,48,Disbursement Flowchart 支付流程,A. Send disbursement letter 發(fā)出支付函 B. Open loan account in Banks books - credit loan procee

26、ds 在銀行賬簿中開立貸款賬戶 貸記貸款資金 C. Receive specimen signature of authorized persons 收取授權(quán)人員的簽名樣本 D. Receive written application for withdrawal 收取書面提款申請(qǐng),49,Disbursement Flowchart 支付流程,E. Check eligible expenditures and bank financing 核對(duì)符合條件的開支和銀行的出資情況 F. Arrange payment 安排付款 G. Send Semi-Monthly Listing of Loa

27、n Disbursements 發(fā)出貸款支付半月報(bào)表 H. Close loan account and cancel undisbursed loan amount 關(guān)閉貸款賬戶，并取消未支付的貸款金額,50,Disbursement Letter支付函,After the Loan Agreement is signed, CTLA sends A Disbursement Letter : 貸款協(xié)定簽字后，財(cái)務(wù)局送交支付函 1. Enclose Loan Disbursement Handbook 提供貸款支付手冊(cè) 2. Set minimum withdrawal amount 規(guī)定最

28、低提款額 3. Request for authorized signatories and authenticated specimen signatures 要求提供授權(quán)簽字樣本,51,Disbursement Letter支付函,After the Loan Agreement is signed, CTLA sends a Disbursement Letter : 貸款協(xié)定簽字后，財(cái)務(wù)局送交支付函 4. Set out terms and conditions relating to operation of imprest account (where applicable) 規(guī)定

29、開設(shè)周轉(zhuǎn)金賬戶的條件和要求 5. Set out terms and conditions concerning use of Statement of Expenditures (SOE) Procedure 規(guī)定使用費(fèi)用清單程序的條件和要求 6. Set out terms and conditions of retroactive financing (where applicable) 規(guī)定歸墊的條件和要求,52,Open Loan Account 在銀行賬簿中開立貸款賬戶,When loan is effective, a loan amount is not paid to the

30、 Borrower. Instead loan account is opened in ADBs books in the name of the Borrower and amount is credited to that account. 當(dāng)貸款生效時(shí)，貸款資金不立即支付給借款單位，而是亞行在會(huì)計(jì)系統(tǒng)中先開設(shè)該項(xiàng)目的賬戶，并貸記相應(yīng)貸款金額,Loan Account,53,Withdrawal of Loan Proceeds如何提取貸款資金EA Request ADB to pay from Loan Account執(zhí)行機(jī)構(gòu)要求亞行從貸款賬戶付款,1. Contractor - Ci

31、vil work 承包商：土建工程 Beneficiary 2. Consultant - Training others 咨詢專家：培訓(xùn)其他人 受益人 3. Suppliers Equipment 供應(yīng)商：設(shè)備 4. Borrower - EA - Incremental expenditures 借款人-執(zhí)行機(jī)構(gòu)：增量開支,54,Preparation and Submission of:下述文件的編制和提交,Withdrawal Application-Loan Agreement and Contract 提款申請(qǐng) 貸款協(xié)定和合同 2.Summary sheets-Category類別

32、 匯總表Banks Financing percentage 亞行的融資比例 3.Supporting Documents: 憑證 Evidence of Obligation to pay1. Contract合同 關(guān)于付款義務(wù)的證據(jù)2. Invoice發(fā)票 Evidence of payment1. Receipt 收據(jù) 付款證據(jù)2. Voucher 憑證,55,Application for Withdrawal 提款申請(qǐng),Use the withdrawal application form appropriate to the procedure selected 使用適合所選程序的

33、提款申請(qǐng) Use the summary sheet appropriate to the procedure selected 使用適合所選程序的匯總表 Provide serial number to the applications to facilitate reference and control 提供申請(qǐng)序號(hào)，以便進(jìn)行參考和控制,56,Application for Withdrawal 提款申請(qǐng),Must give adequate payment instructions 必須提供充分的付款說明 Must be accompanied by supporting eviden

34、ce 必須附帶輔助證據(jù) Supporting evidence - if not English, needs English translation of essential information 輔助證據(jù)如果不是用英文提供，則需將主要 信息譯成英文,57,The Withdrawal Application Consists of:提款申請(qǐng)包括以下內(nèi)容,The application itself (A Written request in letter form) 申請(qǐng)書 （以信函形式出具的書面請(qǐng)求） App. 3 - DRP/RMP 申請(qǐng)格式3-DRP/RMP App. 5 CL 申

35、請(qǐng)格式5-CL App. 19 IFP申請(qǐng)格式 19-IFP Summary sheet for each category claimed 為每一類別提款要求編制的匯總表 Supporting documents, if require 必要的憑證,58,Withdrawal Application提款申請(qǐng),The Withdrawal Application to be submitted to ADB must be the signed original copy. 提交給亞行的提款申請(qǐng)必須是署名原件 Supporting documents may be submitted in p

36、hotocopies. 憑證可以提交復(fù)印件 Alterations on the application forms should be initialed by the authorized representative(s) of the Borrower 申請(qǐng)表格中的任何修改應(yīng)該由借款人的授權(quán)代表簽名（首字母）核證,59,Each Withdrawal Application should be signed by duly authorized representative(s) of the Borrower. 每份提款申請(qǐng)都應(yīng)該由得到借款人正當(dāng)授權(quán)代表的簽名,Authorized

37、Signatory經(jīng)過授權(quán)的簽名,60,Authenticated specimen signature of the authorized representative(s) must also be submitted. 同時(shí)還必須提交授權(quán)代表業(yè)經(jīng)證明的簽名樣本 The evidence must reach ADB before presentation of first withdrawal application. 這些證據(jù)應(yīng)該在提交第一份提款申請(qǐng)之前送達(dá)亞行,Authorized Signatory經(jīng)過授權(quán)的簽名,61,Payment Instructions 付款說明,Requi

38、rements: 要求： The Borrower should designate a bank operating in the country of the requested currency of payment. 借款人應(yīng)該指定一家在提款幣種所在國營業(yè)的 銀行 ADB makes payments by depositing funds in the specified account maintained with the designated bank. 亞行通過向在指定銀行開設(shè)的具體賬戶存放資金 的方式進(jìn)行付款,62,Payment Instructions付款說明,Thus

39、, if the currency of the withdrawal (for example, US$) is the same as the currency of the suppliers country (USA), a bank in the country of the currency withdrawn (USA) should be indicated. 因此,如果提款貨幣(如美元)與供應(yīng)商所在國 (如美國)的貨幣一致, 則應(yīng)指明提款貨幣國家 (如美國)的某家銀行,63,However, if the currency of withdrawal (for example

40、, US$) is to be paid to a non-US supplier (for example, China), a bank in the suppliers country (China) should also be indicated. 但是，如果提款貨幣（如美元）將支付給非 美國的供應(yīng)商（如中國），則還應(yīng)該指明供 應(yīng)商所在國（中國）的銀行,Payment Instructions付款說明,64,To avoid delayed payments by ADB, the complete and correct address of the designated and

41、correspondent banks, including the name of the branch office, if necessary, should be indicated in the withdrawal application. 為了避免亞行拖延付款, 提款申請(qǐng)上應(yīng)寫明指定銀行和代理行的完整且正確的地址, 在必要時(shí)應(yīng)包括分行的名稱,Payment Instructions付款說明,65,For ease in the identification of and reference to any single item in the withdrawal applicat

42、ion, the Banks numbering system should be adopted. 為了便于識(shí)別和參考提款申請(qǐng)中的每個(gè)欄 目，應(yīng)該采用亞行的編號(hào)系統(tǒng),Numbering System 編號(hào)系統(tǒng),66,The following should have consecutive numbering: 以下內(nèi)容應(yīng)該連續(xù)編號(hào) Withdrawal application form 提款申請(qǐng)表格 Summary sheet 匯總表,Numbering System 編號(hào)系統(tǒng),67,Numbering System 編號(hào)系統(tǒng),All withdrawal application, irr

43、espective of the type of procedure or the currency involved, should be consecutively numbered in a continuous series beginning with 00001. 無論采用哪種支付程序或涉及何種貨幣, 所有提款申請(qǐng)書都應(yīng)該從00001開始連續(xù) 編號(hào),68,PCSS NumberPCSS 號(hào)碼,The procurement contract summary sheet (PCSS) number is assigned by ADB for identifying a partic

44、ular contract approved by the borrower and submitted to ADB under a particular loan. 采購合同匯總表編號(hào)（PCSS）是在某一貸款下借款人批準(zhǔn)某一合同并向亞洲開發(fā)銀行提交時(shí)，亞洲開發(fā)銀行為區(qū)別該貸款項(xiàng)下的不同合同而設(shè)定的號(hào)碼,69,PCSS NumberPCSS 號(hào)碼,The PCSS includes the PCSS號(hào)碼包括 ADB contract number; 亞洲開發(fā)銀行合同號(hào)碼 Date of contract approval; 合同批準(zhǔn)日期 Mode of procurement; 采購方式 N

45、ame of contractor or supplier; 承包商或供貨商名稱 Terms of payment and currency of contract; and 合同支付條款和幣種；以及 Percentage of ADB financing. 亞洲開發(fā)銀行融資比例,70,Withdrawal Application Sample,71,Summary Sheet Sample,72,Part III,ADB Loan Disbursement Procedures 亞行貸款支付程序,73,ADB 亞行,Borrowers 借款人,Direct Payment 直接支付,Reim

46、bursement 歸墊,Commitment 承諾函,Imprest Fund 周轉(zhuǎn)金,Overview of Four Types of Disbursement Procedures 四種支付程序概述,74,Overview of Four Types of Disbursement Procedures 四種支付程序概述,75,Direct Payment Procedure,直接支付程序,76,77,Direct Payment Process直接支付程序,This is the first type of Disbursement Procedure. 這是第一種支付程序 The

47、borrower may request ADB to pay the supplier/contractor directly from the loan funds. 借款人可以要求亞行直接從貸款資金支付供應(yīng)商/承包商 ADBs payment is on behalf of the borrower and is treated as a withdrawal by the Borrower from the Loan Account. 亞行是代表借款人付款，因此，這種付款被視作借款人從 貸款賬戶提款,78,Direct Payment Process直接支付程序,Basic Requi

48、rement 基本要求 To be Submitted: 需要提交以下材料: Signed Withdrawal Application use form ADB -DRP/RMP 署名提款申請(qǐng)書使用亞行-DRP/RMP表格 Summary sheets use form ADB - DRP SS 匯總表，可使用亞行-DRP-SS表格 Supporting Documents憑證,79,Direct Payment Process直接支付程序,Supporting Documents 憑證 In all cases, the contract or confirmed Purchase Ord

49、er (PO), indicating the amount and date due, must be submitted to ADB. 在所有情形下，都必須向亞行提供合同或已經(jīng)過確認(rèn)的采購定單，并注明金額和付款日期,80,Direct Payment Process直接支付程序,Other supporting documents required 必須的其他憑證: For Payment of Goods 對(duì)貨物付款必須的材料: The suppliers invoice specifying the goods, their quantities, and prices and, 供

50、應(yīng)商的發(fā)票，具體說明貨物的類別、數(shù)量和價(jià)格；以及 The bill of lading or similar documents if the shipment has already been made. 如果貨物已裝運(yùn)，則提供提單或類似單據(jù),Suppliers Invoice供應(yīng)商發(fā)票,Bill of Lading提單,81,Direct Payment Process直接支付程序,Other supporting documents required 必須的其他憑證: For Payment of Services 付款需要的文件: Consultants claim or invoic

51、e 咨詢咨詢專家的付款要求或發(fā)票,Consultants Claim 咨詢專家的付款要求,82,Direct Payment Process直接支付程序,Other supporting documents required 必須的其他憑證: For Payment of Civil Works 對(duì)土建工程付款需要的文件: The claim or invoice of the contractor stating the work performed and the amount due. 承包商說明工程已完成和所欠工程款金額的付款要求或發(fā)票,Contractors Claim 承包商的付款

52、要求,83,Direct Payment Process直接支付程序,Other supporting documents必須的其他憑證: For Payment of Civil Work 土建工程: A certificate signed by the Project Consultants or Chief Engineering Officer assigned to the project of the Borrower stating that the work performed is satisfactory and the payment claimed is due in

53、 accordance with the terms of the contract. 由參與項(xiàng)目的“項(xiàng)目咨詢專家”或“首席工程師”簽署的證明書，說明已完成的工程符合要求，根據(jù)合同條件所要求支付的款項(xiàng)已經(jīng)到期,Certificate 證明書,84,Direct Payment Process直接支付程序,85,Commitment Procedure,承諾函程序,86,This procedure is used extensively for financing the importation of goods. 該程序廣泛用于為進(jìn)口貨物提供資金,Issue Commitment Lette

54、r發(fā)出承諾函,87,In this procedure, ADB at the request of the Borrower, provides an irrevocable undertaking to reimburse a commercial bank for payments made or to be made to a supplier against a Letter of Credit (L/C). 在本程序中，亞行應(yīng)借款人的請(qǐng)求，提供不可撤消的承諾，償還商業(yè)銀行根據(jù)信用證已經(jīng)或即將向供應(yīng)商支付的款項(xiàng) This procedure is extensively used f

55、or financing import of goods. 本程序被廣泛使用于為貨物的進(jìn)口提供資金,Nature of Commitment Procedure 承諾函程序的性質(zhì),88,Flowchart for C/L承諾函流程圖,89,Commitment Procedure承諾函程序,ADBs payment assurance under this procedure is limited to the amount available in the loan account. 在這種程序中，亞行的付款保證只限于貸款賬戶中現(xiàn)有 的金額 Not affected by suspensio

56、n or cancellation 不受暫停或取消貸款的影響 The L/C issued by the Borrowers bank becomes operative only if and when ADB issues its Commitment Letter to the commercial bank in the suppliers country. 只有當(dāng)亞行將承諾函發(fā)至供應(yīng)商所在國家的商業(yè)銀行 時(shí)，借款人銀行開立的信用證才有效,90,Requirements for C/L承諾函的要求,A signed Withdrawal Application - Appendix 5

57、 署名提款申請(qǐng)一份-見附錄5 Separate application for each currency 不同的提款幣種填制不同的申請(qǐng)書 A Summary Sheet - Appendix 9 匯總表一份-見附錄9 Supporting documents 憑證 Two signed copies of the L/C 兩份經(jīng)簽字的信用證副本,91,Commitment Procedure 承諾函,Buyer: L/C Accountee (Borrower 借款人),Contract合同,Issue L/C 開立信用證,Bank 1銀行1 (Issuing Bank開證行),Advise

58、 L/C 議付信用證,Apply for L/C申請(qǐng)信用證,Bank 2 銀行 Negotiating /Advising Bank議付行,Seller: L/C Beneficiary,92,Reimbursement Procedures,歸 墊 程 序,93,亞行,Contractor 承包商,94,Reimbursement Procedures歸墊程序,Eligible expenditures incurred and paid for from Borrowers own resources. 實(shí)際發(fā)生的、通過借款人自己的資金來源 支付的符合條件的開支 ADB pays to the Borrowers account. 亞行付款至借款人賬戶 Full documentation. 完整的憑證,95,Requirements for Reimbursement 歸墊程序的要求,A signed