國(guó)結(jié)-第八章-銀行保函課件

第八章銀行保函7/23/20231第八章銀行保函目錄第一節(jié)銀行保函概述第二節(jié)銀行保函的種類與內(nèi)容第三節(jié)銀行保函的業(yè)務(wù)流程第四屆銀行保函的國(guó)際慣例及應(yīng)注意的問(wèn)題7/23/20232第八章銀行保函銀行保函(LetterofGuarantee)是保函的一種。它是指銀行應(yīng)某項(xiàng)基礎(chǔ)交易合同一方當(dāng)事人(即開函申請(qǐng)人)的申請(qǐng)，以其自身的信用向基礎(chǔ)交易合同的另一方當(dāng)事人(即受益人)為擔(dān)保該項(xiàng)合同項(xiàng)下的某種責(zé)任或義務(wù)的履行而作出的一種具有一定金額、一定期限、承擔(dān)某種支付責(zé)任或經(jīng)濟(jì)損失陪償責(zé)任的書面付款保證的承諾。7/23/20233第八章銀行保函銀行保函的功能保證合同項(xiàng)下價(jià)款的支付保證違約時(shí)受害方可以得到合理賠償7/23/20234第八章銀行保函“保函”與“擔(dān)保”的區(qū)別“保函”是以第三者的信用來(lái)保證他們的行為與不行為，而“擔(dān)?！奔瓤梢允堑谌叩男庞眯问?，也可以是合同當(dāng)事人自身的信用行為；“保函”的業(yè)務(wù)范圍要比“擔(dān)?！钡臉I(yè)務(wù)范圍窄，“擔(dān)?！睒I(yè)務(wù)中包括保函業(yè)務(wù)，也可包括其它諸如票據(jù)的保付、證的保兌等；“保函”在法律上是要式的，一定要書面作成，而“擔(dān)?！眲t比較靈活，可以書面作成，也可以口頭方式提供。7/23/20235第八章銀行保函基礎(chǔ)交易合同

開立銀行保函的申請(qǐng)書或委托擔(dān)保協(xié)議

銀行保函

7/23/20236第八章銀行保函保函業(yè)務(wù)涉及的主要合同保函申請(qǐng)書或委托擔(dān)保協(xié)議

銀行保函保函申請(qǐng)人擔(dān)保行受益人基礎(chǔ)交易合同7/23/20237第八章銀行保函1.申請(qǐng)人2.受益人3.擔(dān)保人4.通知行5.反擔(dān)保人6.保兌行7.指示行銀行保函的主要當(dāng)事人7/23/20238第八章銀行保函獨(dú)立性保函與從屬性保函

(一)從屬性擔(dān)保（AccessoryGuarantee）

將保函置于基礎(chǔ)交易合同的從屬地位，認(rèn)為出具的銀行保函只是基礎(chǔ)交易合同項(xiàng)下的附屬性契約，稱為從合同。擔(dān)保人在保函項(xiàng)下所應(yīng)承組的付款責(zé)任成立與否只憑基礎(chǔ)交易合同條款及合同的實(shí)際履行情況加以確定。合同與銀行保函之間的關(guān)系為“主”與“從”之關(guān)系。我國(guó)法律至今為止對(duì)保函采取主從定性的解釋。7/23/20239第八章銀行保函獨(dú)立性擔(dān)保(IndependentGuarantee)

是一種脫離基礎(chǔ)交易合同而獨(dú)立存在的保函。雖然,它是依據(jù)基礎(chǔ)交易合同的需要而出具的，但一旦被開出之后，保函本身?xiàng)l款的效力不依附于該合同。擔(dān)保人的付款責(zé)任僅以其保函自身的條款為難。保函與合同均為獨(dú)立的合同，各自獨(dú)具法律效力，表現(xiàn)為平行的法律關(guān)系。獨(dú)立性的擔(dān)保已成為一種趨勢(shì)。

7/23/202310第八章銀行保函獨(dú)立性銀行保函的法律特征抽象性獨(dú)立性無(wú)條件性不可撤銷性一致性擔(dān)保行的責(zé)任有時(shí)是第一性的，有時(shí)是第二性的。7/23/202311第八章銀行保函銀行保函與信用證的異同

(1)兩者均為由銀行作出的擔(dān)保承諾，均屬銀行信用；(2)獨(dú)立性銀行保函，類似跟單信用證，與其依據(jù)的基礎(chǔ)合同，是相互獨(dú)立的交易；(3)在信用證業(yè)務(wù)和銀行保函業(yè)務(wù)中，各有關(guān)當(dāng)事人所處理的只是單據(jù)，而不是單據(jù)所涉及的貨物、服務(wù)或其它行為；(4)銀行均必須合理小心謹(jǐn)慎地審核信用證或保函所規(guī)定的一切單據(jù)，銀行付款與否取決于單據(jù)與證／函是否表面相符。7/23/202312第八章銀行保函(1)就使用范圍及用途看，保函的應(yīng)用范圍遠(yuǎn)遠(yuǎn)大于跟單信用證；(2)就所支付的款項(xiàng)約性質(zhì)而言，信用證通常局于貨物的價(jià)款，而保函項(xiàng)下所支付的既可能是合同價(jià)款，也可能是某種賠款或退款；(3)就付款責(zé)任屬性而言，跟單信用證項(xiàng)下，銀行是第一性付款責(zé)任，而銀行保函可能是第一性付款責(zé)任，也可能是第二性付款責(zé)任；(4)信用證項(xiàng)下的支付是有對(duì)價(jià)的支付，而保函項(xiàng)下的支付則并非完全如此，有的為有對(duì)價(jià)支付，有的則無(wú)對(duì)價(jià)支付；(5)信用證的到期地點(diǎn)可在開證行所在地，也可在受益人所在地，而銀行保函的到期地點(diǎn)一般在擔(dān)保人所在地；(6)適用的國(guó)際慣例不同。信用證適用《跟單信用證統(tǒng)一慣例》(UCP600)，而銀行保函適用《見票即付保函統(tǒng)一規(guī)則》(NO．458)。

7/23/202313第八章銀行保函銀行保函的內(nèi)容基本內(nèi)容1.有關(guān)當(dāng)事人的名稱和地址。2.要求開立保函的基礎(chǔ)交易。3.最高支付金額及幣別。4.保函的到期日和/或到期事件。5.要求付款的條件。6.保函金額遞減條款。附屬內(nèi)容1.保函的編號(hào)、開立日期和地點(diǎn)2.保函的種類3.保函的生效條款4.擔(dān)保行的責(zé)任務(wù)款5.適用法律或仲裁條款。6.是否適用《合約保函統(tǒng)一規(guī)則》或《見索即付保函統(tǒng)一規(guī)則》7/23/202314第八章銀行保函出口保函1．投標(biāo)保函(TenderGuarantee或BidBond)2.履約保函(PerformanceGuarantee)3.預(yù)付款保函(AdvancedPaymentGuarantee)4.分包保函5.留置金保函(RetentionMoneyGuarantee)6．質(zhì)量保函(QualityGuarantee)和維修保函(MaintenanceGuarantee)7/23/202315第八章銀行保函1．投標(biāo)保函投標(biāo)保函是國(guó)際招標(biāo)中投標(biāo)人向招標(biāo)人提供的由銀行出具的保證投標(biāo)人不修改、不撤標(biāo)以及中標(biāo)后一定簽約的書面擔(dān)保文件，若投標(biāo)人違約，則由擔(dān)保行向招標(biāo)人進(jìn)行一定金額的賠償。保函金額及期限金額一般為報(bào)價(jià)金額的1％～5％

效期多在3—6個(gè)月7/23/202316第八章銀行保函LetterofGuaranteeforBidBondIssuingDate：May10，2005To：InternationalTenderingCompanyofChinaNationalTechnicaIImportCorporationBeijing，ChinaBidBondforIFBNo．253A31ForsupplyofThisbondisherebyissuedtoserveasaBidBondofHubeiDongxingInternationalTradingCorporation(hereinaftercalledtheBidder)forInvitationforBid(hereinafterabAsIFB)No．253A31ofsupplyofRunwaySweeperVehicletoChinaNationalTechnicalImportCorporation，Beijing，China．TheXXBankherebyunconditionallyandirrevoeablyguaranteesandbindsitself,itssuccessorsandassignstopayyouimmediatelywithoutrecourse，thesumofUSDXXXuponreceiptofyourwrittennotifieationstatinganyofthefollowmg：1．ThebidderhaswithdrawnhisBidafterthetimeanddateofBidOpeningandbeforetheexpirationofitsvalidityperiod；or2．TheBidderhasfailedtoenterintocontractwithyouwithinthirty(30)calendardaysafternotificationofcontractaward；or3．TheBidderfailedtoestablishacceptablePerformanceBondwithinthirty(30)calendardaysafterthesigningofcontract．ItisfullyunderstoodthatthisguaranteetakeseffectfromthedateofopeningoftheBidandshallremainvalidforaperiodofonehundredandtwenty(120)calendardaysthereafter，andduringtheperiodofanyextensionthereofthatanybeagreeduponbetweenyouandBidderwithnoticetous，unlesssoonerterminatedand／orreleasedbyyou．XXBandByXXX(PrintednameanddesignationofoficialauthorizedtosignonbehalfofIssuingBank)(OficialSea1)7/23/202317第八章銀行保函2.預(yù)付款保函也稱還款保函(RepaymentGuarantee)或定金保函(DownPayment)，是銀行應(yīng)供貨人或承包商的委托向買方或業(yè)主開具的保函。保證申請(qǐng)人(即供貨人或承包方)未發(fā)貨或末按要求使用預(yù)付款時(shí)，由銀行退還受益人所支付的預(yù)付款。

應(yīng)用保函金額及期限金額就是定金的數(shù)額

效期視不同的情況而不同7/23/202318第八章銀行保函FormofAdvancePaymentGuaranteeorSupplyof

To:(Beneficiary)DearSirs,ThisGuaranteeisherebyissuedastheadvancepaymentguaranteeof(Applicant)(hereinaftercalledthesupplier)for(thenameofcontractanditsnumber)to(thenameofbeneficiary)(hereinaftercalledthebuyer).Whereasthebuyerhasagreedtoadvancetothesupplieranamountof(Sayonly),Whereasthebuyerhasrequiredthesuppliertofurnishaguaranteewithanamountequaltotheabovesaidadvancepaymentforperformanceofhisobligationsunderthecontract,the(thenameofguarantor),attherequestofthesupplierandinconsiderationofthebuyersagreeingtomaketheabovesaidadvancetothesupplier,hasagreedtofurnishtheaboverequiredguarantee.Now,therefore,theguarantorherebyguaranteesthatthesuppliershallutilizetheabovesaidadvanceforthepurposeofthecontractandifhefailsandcommitsdefaultinfulfillmentofanyofhisobligationforwhichtheadvancepaymentismade,itshallentitlethebuyertobepaidnotexceedingtheabove-mentionedamount.Againstdemandinwritingofanydefault,whichtheguarantorshouldbegivenbythebuyerstatingthatthesupplierhasfailedtofulfillitsobligationtothebuyer,anduponsuchfirstdemandpaymentshallbemadebytheguarantorofthesumthendueunderthisguaranteewithoutanyobligation.Thesumofthisguaranteeshallbeautomaticallyandproportionallyreducedinstepoftheprogressofthecontract,andtheguarantorsobligationunderthisguaranteeshallnotinanycaseexceedingthesumof(Say

only).Thisguaranteeshallbecomeeffectivefromthedateofreceiptoftheabovesaidadvancebythesupplierandvaliduntil

(thedateofexpiry).Uponexpiry,pleasereturnthisguaranteetousforcancellation.7/23/202319第八章銀行保函3.履約保函履約保函是銀行應(yīng)供貨方或承包方的請(qǐng)求而向買方或業(yè)主作出的一種屜約保證承諾。履約保函是銀行應(yīng)供貨方或承包方的請(qǐng)求而向買方或業(yè)主作出的一種履約保證承諾。

保函金額及期限金額一般為10％左右，若是工程承包保函，一般為10％-25％

效期視不同的情況而不同7/23/202320第八章銀行保函PERFORMANCEBONDREF.NO.:ISSUEDATE:TO:DEARSIRS:THISBONDISHEREBYISSUEDASTHEPERFORMANCEBONDOFxxxx(HEREINAFTERCALLEDTHESUPPLIER)FORSUPPLYOFXXXXUNDERTHECONTRACTNO.XXXXTOXXXXXX(THENAMEOFTHEBENEFICIARY).THEBANKOFCHINAJILINBRANCHHEREBYIRREVOCABLYGUARANTEESITSELFITSSUCCESSORSANDASSIGNSTOPAYYOUUPTOTHEAMOUNTOFUSDXXX(SAYXXXXXXXONLY)REPRESENTINGXXPERCENTOFTHECONTRACTPRICEANDACCORDINGLYCOVERANTSANDAGREESASFOLLOWS:1.ONTHESUPPPLIER’SFAILUREOFFAITHFULPERFORMANCEOFCONTRACT(HEREINAFTERCALLEDTHEFAILUREPERFORMANCE),WESHALLIMMEDIATELY,ONYOURDEMANDINAWRITTENNOTIFICATIONSTATINGTHEEFFECTOFTHEFAILUREOFPERFORMANCEBYTHESUPPLIER,PAYYOUSUCHAMOUNTORAMOUNTSASREQUIREDBYYOUNOTEXCEEDINGUSDXXXX(SAYXXXXXXXONLY)INTHEMANNERSPECIFIEDINTHESAIDSTATEMENT.2.THECOVENANTSHEREINCONTAINEDCONSTITUTEIRREVOCABLEANDDIRECTOBLIGATIONSOFTHEGUARANTOR,NOALTERNATIONINTHETERMSOFTHECONTRACTTOBEPERFORMEDTHEREUNDERANDNOALLOWANCEOFTIMEBYYOUORANYOTHERACTOROMISSIONBYYOU,WHICHBUTFORTHISPROVISIONMIGHTEXONERATEORDISCHARGETHEBANKSHALLINANYWAYRELEASETHEGUARANTORFORMANYLIABILITYHERUNDER.3.THISPERFORMANCEBONDSHALLBECOMEEFFECTIVEFROMISSUYINGDATEANDSHALLREMAINVALIDUNTILXXXX.UPONEXPIRY,PLEASERETURNTHISBONDTOUSFORCONCELLATION.7/23/202321第八章銀行保函4.分保保函二包或分包向頭包或總包承包工程時(shí)，常需向其提供銀行保函，保證履行轉(zhuǎn)包或分包合同規(guī)定的責(zé)任和義務(wù)。如不履行，擔(dān)保行便按保函金額賠付給頭包或總包。應(yīng)用保函金額及期限金額由頭包或總包確定，一般為轉(zhuǎn)包或分包合同金額的5％～10％

效期一般到轉(zhuǎn)包或分包合同執(zhí)行完畢日期止，再加5－15天索償期。7/23/202322第八章銀行保函5.留置金保函又叫保留款保函。是銀行為出口方提前收回留置金所做的歸還承諾。

6.質(zhì)量保函和維修保函是擔(dān)保行對(duì)合同標(biāo)的物的質(zhì)量所出具的保函，擔(dān)保行向受益人保證申請(qǐng)人所提供的貨物或承建的工程符合合同所規(guī)定的質(zhì)量標(biāo)準(zhǔn)，一旦標(biāo)的物的質(zhì)量不符要求而申請(qǐng)人又不能維修時(shí)，就由擔(dān)保行向受益人進(jìn)行賠償。保函金額及期限金額一般為合同金額的5％～10％

效期一般至合同規(guī)定的質(zhì)量保證期滿或工程維修期滿

7/23/202323第八章銀行保函(二)進(jìn)口保函1.付款保函(PaymentGuarantee)2.租賃保函(LeaseGuarantee)3.補(bǔ)償貿(mào)易保函(GuaranteeforCompensation)4.加工裝配保函(GuaranteeforAssemblyandProcessing)

7/23/202324第八章銀行保函1.付款保函付款保函是擔(dān)保行針對(duì)買方的付款責(zé)任而出具的一種保函。

種類①即期付款保函

②延期付款保函

保函金額及期限

金額為合同的價(jià)款或扣除定金的待付金額效期取決于合同中規(guī)定的付款期限

7/23/202325第八章銀行保函PaymentGuaranteeTo:

(nameofseller)Date

Re:OurIrrevocableLetterofGuaranteeNo.WithreferencetoContractNo.

foratotalvalueof

signedbetweenyourgoodselves(hereinafterreferredtoas“theSeller”)andChinaNationalTechnicalImportCorp.,Beijing,China(hereinafterreferredtoas“theBuyer”)concerningtheBuyerspurchasefromtheSelleroftheEquipmentfor

,weattherequestoftheBuyer,openourIrrevocableLetterofGuaranteeNo.

infavouroftheSellertotheextentof

covering100%ofthetotalvalueofthecontractandundertakethatpaymentwillbeeffectedbythebuyerasfollows:90%ofthetotalContractprice,viz.

shallbepaidbythebuyerafterhishavingreceivedfromthesellerthefollowingdocumentsandhavingfoundtheminorder.2.5%ofthetotalContractprice,viz.

ShallbepaidbythebuyerafterhishavingreceivedfromtheselleroneCertificateofAcceptanceoftheContractPlant.2.5%ofthetotalContractprice,viz.

shallbepaidbythebuyerafterexpiryoftheguaranteeperiodofContractPlantandhishavingreceivedfromtheSelleroneCertificateofexpiryoftheguaranteeperiod.Inconnectionwiththeabove,weundertakethatofthebuyerfailstopaywhollyorpartiallywesillwithin3daysafterreceiptofthesellerswrittendemandpaythesellerrelativeamountplussimpleinterestattherateof7%perannumfordelayedpayment,whichthebuyerisliableundertheContract,providedthatbuyerisunabletosubmitanyproofthatthedocumentspresentedbythesellerarenotinconformitywiththestipulationofthecontract.Ourliabilityunderthisletterofguaranteeshalldiminishproportionallywiththepercentageofamountpaidbythebuyer.Theletterofguaranteeshallbecomeeffectiveonthedateofissueandshallautomaticallybecomenullandvoidafterpaymentmadeasabovestated.ForBankofAsiaSignature7/23/202326第八章銀行保函2.租賃保函即銀行向出租人擔(dān)保承租人按規(guī)定期間付結(jié)租金，否則由擔(dān)保行賠償?shù)谋：?/p>

保函金額及期限

最高金額是各期租金之和

效期從保函開立或租賃合問(wèn)生效日起，到最