tai lieu thanh toan quoc te

0

B GIO DC V O TO

TRNG I HC M TP. H CH MINH

TI LIU HNG DN HC TP

THANH TON QUC T

Bin son: PGS. TS. Trn Hong ngn

ThS. V Th Tuyt Anh

ThS. Hong Th Minh Ngc

ThS. Trn Phng Tho

CN. Phan Chung Thu

CN. Nguyn Tin Dng

Ch bin: PGS. TS. Trn Hong Ngn

THNH PH H CH MINH 2009

1

MC LC

BI GII THIU .................................................................................... 5

Bi 1: T GI HI OI

I. Khi nim ....................................................................................... 10

II. Phng php biu th t gi (Yt gi Quotation) ........................ 10

III. Mt s quy c trong giao dch hi oi quc t ........................... 11

IV. Xc nh t gi theo phng php tnh cho .................................. 13

V. C ch xc nh t gi hi oi ...................................................... 18

VI. Nhng nhn t nh hng n s bin ng ca t gi hi

oi ................................................................................................. 20

VII. Cc loi t gi hi oi ................................................................... 23

Cu hi n tp ........................................................................................ 24

Bi 2: TH TRNG HI OI

I. Khi nim ....................................................................................... 15

II. c im th trng hi oi .......................................................... 26

III. i tng tham gia th trng hi oi .......................................... 26

IV. Phng thc giao dch .................................................................... 27

Cu hi n tp ........................................................................................ 28

2

Bi 3: CC NGHIP V HI OI & TH TRNG GIAO

SAU, TIN GI NGOI T

I. Cc nghip v hi oi ................................................................... 30

II. Th trng giao sau.......................................................................... 38

III. Th trng tin gi ngoi t............................................................. 40

Bi c thm: C ch t gi hi oi ca Vit Nam .............................. 42

Cu hi n tp ........................................................................................ 45

Bi 4: HI PHIU

I. C s php l ca Hi phiu ........................................................ 47

II. Khi nim ..................................................................................... 48

III. c m ca Hi phiu ................................................................ 50

IV. Ni dung ca Hi phiu .............................................................. 50

V. Chp nhn Hi phiu ................................................................... 51

VI. K hu Hi phiu ......................................................................... 51

VII. Bo lnh Hi phiu ...................................................................... 52

VIII. Khng ngh ................................................................................... 52

IX. Chit khu Hi phiu ................................................................... 53

Cu hi n tp ........................................................................................ 55

Bi 5: CHEQUE & TH THANH TON

3

I. Sc .................................................................................................. 58

II. Th ngn hng ................................................................................ 60

Cu hi n tp ........................................................................................ 66

Bi 6: PHNG THC CHUYN TIN V GHI S

I. Phng thc chuyn tin ............................................................... 68

II. Phng thc ghi s ......................................................................... 71

Cu hi n tp ........................................................................................ 72

Bi 7: PHNG THC THANH TON NH THU

I. Khi nim chung v nh thu .......................................................... 74

II. Cc loi nh thu .............................................................................. 74

III. Nhng c im cn ch khi p dng phng thc nh thu ....... 83

Cu hi n tp ........................................................................................ 84

Bi 8: PHNG THC GIAO CHNG T NHN TIN

I. Khi nim ....................................................................................... 86

II. Quy trnh thanh ton ....................................................................... 86

Cu hi n tp ........................................................................................ 89

4

Bi 9: PHNG THC THANH TON TN DNG CHNG

T

I. S lc v ICC UCP No.500 1993 .......................................... 91

II. Khi nim ....................................................................................... 92

III. Quy trnh tin hnh nghip v phng thc tn dng chng

t ..................................................................................................... 93

IV. Nhng ni dung quan trng khi kim tra chng t ...................... 121

V. Cc loi th tn dng .................................................................... 123

Cu hi n tp ...................................................................................... 126

5

BI GII THIU

Mn hc Thanh ton quc t l mn hc nghip v ca chuyn

nghnh Ngoi thng, Ti chnh Ngn hng v l mn b tr ca

cc chuyn ngnh khc. Mn hc c nhiu ni dung phong ph, hu

ch v gn vi thc t kinh doanh ca cc doanh nghip, mang tnh

thi s cao. Hc vin c th tm hiu v gii thch cc hin tng kinh

t trong x hi, lin quan n t gi hi oi trn th trng ti chnh

quc t v Vit Nam. Hc vin c trang b nhng kin thc c bn

v cc phng tin v hnh thc thanh ton quc t, gip hc vin c

iu kin thc hin cc hp ng thng mi quc t, thanh ton giao

dch quc t.

Mn hc c tnh ng dng cao trong kinh doanh xut nhp

khu, kinh doanh tin t v hot ng ngn hng.

1. Mc tiu mn hc Thanh ton quc t:

Hc xong mn hc ny sinh vin c th thc hin cc k thut

nghip v ca mt nhn vin phng kinh doanh xut nhp khu ca

cc doanh nghip, thanh ton vin ca phng thanh ton quc t ngn

hng thng mi, chuyn vin kinh doanh ca phng kinh doanh

ngoi t ti cc ngn hng thng mi

2. Ni dung mn hc:

6

Mn hc Thanh ton quc t s c chia lm 9 bi.

- Ni dung bi 1 cung cp cho ngi hc nhng kin thc

c bn lin quan n t gi hi oi.

- Bi 2 gii thiu khi qut v s hnh thnh, c im, quy

m v vai tr ca th trng hi oi trong hot ng

kinh t.

- Bi 3 gii thiu nhng l thuyt v cc bi tp thc hnh

v cc nghip v hi oi nh Spot, Arbitrage, Forward,

Swap, Future Contracts, Options. Ni dung, c im,

quy m v t chc hot ng ca th trng giao sau v

th trng tin gi ngoi t cng c gii thiu trong bi

3.

- Bi 4 v bi 5 cp n cc phng tin thanh ton

quc t nh Bill of Exchange, Cheque, International

Card.

- Ni dung v quy trnh thc hin cc phng thc thanh

ton quc t: phng thc chuyn tin T/T, phng

thc nh thu trn Clean collection, phng thc nh

thu km chng t D/P D/A c cp trong bi 6

v bi 7.

- Ton b ni dung v qui trnh th hin phng thc

thanh ton tn dng chng t Documentary credit v

phng thc giao chng t nhn tin CAD c gii

thiu trong bi 8 v bi 9.

Ngoi ra, ngi hc cn c cung cp mt s tnh hung v

cch x l trong thanh ton quc t.

7

3. Hng dn hc tp:

hc tt mn hc ny, hc vin phi c ti liu trc, tham

kho sch thanh ton quc t, vo mng internet theo cc website

trong ti liu, thc hin cc bi tp, tp trung nghe ging vin gii

thiu mn hc, mnh dn trao i v t cu hi cho ging vin.

4. Ti liu tham kho:

- Sch Thanh ton quc t, PGS.TS. Trn Hong Ngn.

- Hng dn p dng UCP 500, Nguyn Trng Thu.

- Incoterms 2000 ICC.

- Cc website: www.exchangerete.com ; www.saxobank.com ; www.sbv.gov.vn ; www.forexdiriectory.net ;

www.vcb.com.vn

5. a ch lin lc:

PGS.TS. Trn Hong Ngn

Tel: (08) 38.551.776

Email: [email protected]

[email protected]

[email protected]

8

6. Kt cu bi ging:

- Bi 1: T gi hi oi (5 tit).

- Bi 2: Th trng hi oi (2 tit).

- Bi 3: Cc nghip v hi oi & th trng giao sau, th

trng tin gi ngoi t (8 tit).

- Bi 4: Hi phiu (5 tit).

- Bi 5: Cheque & Th thanh ton quc t (5 tit).

- Bi 6: Phng thc chuyn tin & phng thc ghi s (3

tit).

- Bi 7: Phng thc nh thu (7 tit).

- Bi 8: Phng thc giao chng t nhn tin (CAD-COD)

(3 tit).

- Bi 9: Phng thc tn dng chng t th tn dng L/C

(12 tit).

9

BI 1:

T GI HI OI

A. GII THIU:

I. MC TIU:

Hc xong bi ny, hc vin phi:

- Hiu nguyn tc nim yt, xc nh t gi ca cc ngn

hng d dng la chn t gi thch hp.

- Xc nh c t gi cho, t gi mua v t gi bn ca

hai ng tin bt k.

- Xc nh v phn tch c nhng nhn t nh hng

n t gi hi oi.

II. NI DUNG TM TT:

Ni dung bi 1 s gii thiu cho hc vin cch c, hiu v xc

nh t gi hi oi, ng thi nm bt c c s hnh thnh t gi

hi oi trong cc ch tin t khc nhau. Ngoi ra, bi hc cn gip

hc vin d bo xu hng bin ng ca t gi hi oi thng qua

phn tch ni dung ca tng nhn t nh hng n t gi hi oi.

B. NI DUNG:

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I. KHI NIM: - T gi hi oi l s so snh mi tng quan gi tr gia

hai ng tin vi nhau.

- T gi hi oi l gi c ca mt n v tin t nc ny

th hin bng s lng n v tin t nc khc.

V d: Ngy xx/xx/xxxx, trn th trng hi oi quc t ta c thng

tin:

1 la M (USD) =114.18 Yn Nht (JPY)

1 Bng Anh (GBP) =1.7684 la M (USD)

1 la M (USD) =1.2737 France Thu S (CHF)

II. PHNG PHP BIU TH T GI (YT GI QUOTATION):

1. ng tin yt gi ng tin nh gi:

- ng tin yt gi (Commodity Terms): l ng tin c

th hin gi tr ca n qua mt ng tin khc.

- ng tin nh gi (Currency Terms): l dng tin c

s dng xc nh gi tr ca ng tin yt gi.

2. Phng php biu th t gi:

a. Phng php biu th th nht (Direct Quotation Price

Quotation):

1 Ngoi t = x Ni t

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Phng php yt gi ny c p dng nhiu quc gia: Nht,

Thi Lan, Hn Quc, Singapore, Vit Nam

b. Phng php biu th th hai (Indirect Quotation

Volume Quotation):

Phng php yt gi ny p dng mt s nc nh: Anh, c,

Chu u, M

Tuy nhin trong giao dch quc t hin nay, khng c gii hn

v tr a l v vic yt gi giao dch khng cn theo qui nh a

phng m theo tp qun quc t. Bn c th tham kho trn website:

www.forexdirectory.net th bn s thy GBP, AUD, EUR lun l

ng tin yt gi so vi USD v USD l ng tin yt gi hu ht cc

ng tin khc (JPY, NCY, HKD, CHF, VND,..).

III. MT S QUY C TRONG GIAO DCH HI OI QUC T:

1. K hiu tin t:

Gm 3 k t (XXX), trong :

- Hai ch u l tn quc gia.

- Ch cui l tn gi ca ng tin.

1 Ni t = y Ngoi t

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V d: K hiu tin t ca Vit Nam (VND), la M (USD), Bng

Anh (GBP), Yn Nht (JPY), Bt Thi Lan (THB)

Xem k hiu tin t ca cc ng tin chnh trn th gii qua

website: www.exchangerate.com ; www.yahoo.com/finance ;

www.saxobank.com ; www.forexdiretory.net

2. Cch vit t gi:

ABB

A 1=

T gi 1USD =120JPY ta c th vit USD/JPY = 120 hoc l

120JPY/USD.

3. Phng php c t gi (Ngn ng trong giao dch hi oi quc t):

V d: Ngi ta ni Dollars Zurich mt, ba mi, su mi, iu

c ngha l 1USD = 103060CHF (ng Franc ca Thu

S).

V nhng l do nhanh chng, chnh xc v tit kim, cc t gi

khng bao gi c c dy trn th trng, m ngi ta thng

c nhng con s c ngha, thm ch s u, tc l s mt c khi

ngi ta khng c v ai cng bit khi tham gia th trng. Qua cch

c rt ra quy tc sau:

Cc con s ng sau du phy c c theo nhm hai s. Hai

s thp phn u tin c gi l s (Figure), hai s k tip gi l

im (Point).

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Trong v d trn th s l 30, im l 60.

4. T gi mua T gi bn:

Trong giao dch vi khch hng, cc ngn hng thng mi

lun nim yt hai t gi l t gi mua v t gi bn. y l t gi mua

v t gi bn ca ngn hng. Theo , khi khch hng n mua ngoi

t, ngn hng s p dng t gi bn, v ngc li, khch hng n bn

ngoi t th th ngn hng s p dng t gi mua. Thng thng, t gi

mua v t gi bn c khong chnh lch (ting Anh gi l: Spread)

vo khong 5 n 20 im.

Trong :

- S nh l gi mua ng tin yt gi (USD) v l gi bn

ng tin nh gi (CHF).

- S ln l gi bn ng tin yt gi (USD) v l gi mua

ng tin nh gi (CHF).

IV. XC NH T GI THEO PHNG PHP TNH CHO:

1. Nguyn tc tnh t gi cho:

BA =

CA x

BC

Mun xc nh t gi ca ng tin A so vi ng tin B theo

phng php tnh cho ta ly t gi gia ng A so vi ng C nhn

vi t gi ca ng C so vi ng B.

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VNDGBP =

USDGBP x

VNDUSD

CHFUSDVNDUSD

VNDUSDx

USDCHF

VNDCHF

//==

CHFUSDCHFGBP

USDCHFx

CHFGBP

USDGBP

//==

2. Vn dng nguyn tc tnh t gi cho:

V d 1: Mt cng ty Singapore sau l hng xut khu thu c

100.000CHF cn bn cho ngn hng ly ng SGD (mua

SGD). Nh vy, ngn hng s thanh ton cho cng ty bao

nhiu SGD?

Cho bit t gi: USD/CHF l 1.3250 55

USD/SGD l 1.7190 95

Bi gii:

Cn c vo phng php tnh cho ta c:

CHFUSDSGDUSD

SGDUSDx

USDCHF

SGDCHF

//==

Vn cn li y l dng t gi mua hay t gi bn. Ta thy

u tin cng ty phi bn 100,000 CHF mua USD, do ngn hng

s p dng t gi mua CHF tng ng vi t gi bn USD ca ngn

hng. Theo v d trn th l t gi 1.3255. Sau , cng ty ly USD

bn cho ngn hng mua SGD v ngn hng s p dng t gi mua

USD l 1.7190.

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Th vo cng thc trn ta c t gi bn CHF ca cng ty nh

sau:

2970.13255.17190.1 ==

SGDCHF

Nh vy, tng s tin SGD ngn hng thanh ton cho cng ty

l:

100,000 x 1.2970 = 129,700 SGD

V d 2: Cng s liu trn, tnh t gi bn CHF ca ngn hng khi

khch cn mua CHF.

Bi gii:

CHFUSDSGDUSD

SGDUSDx

USDCHF

SGDCHF

//==

Vn l dng t gi mua hay t gi bn th vo cng thc

trn y?

u tin cng ty phi dng SGD mua USD ca ngn hng,

do ngn hng s s dng t gi bn USD/SGD tc l 1.7195. Sau

, cng ty ly USD va mua c bn cho ngn hng mua CHF,

ngn hng s s dng t gi mua USD l 1.3250. Th vo cng thc

trn ta c:

2977.13250.17195.1 ==

SGDCHF

Nh vy, tng s SGD cng ty phi tr cho ngn hng mua

100,000 CHF l:

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100,000 x 1.2977 = 129,770 SGD

Nhn xt:

- Khi ngn hng bn th ngn hng s dng t gi cao.

- Khi ngn hng mua th ngn hng s dng t gi thp.

- Do , bt li s thuc v khch hng khi cn mua hay

bn.

V d 3: Mt cng ty cn bn cho ngn hng 100,000 GBP ly

CHF (mua CHF). Nh vy, ngn hng s tr cho cng ty bao

nhiu CHF?

Cho bit t gi: GBP/USD = 1.6810 20

USD/CHF = 1.3250 55

Bi gii:

Cn c vo phng php tnh t gi cho ta c:

CHFUSDx

USDGBP

CHFGBP =

Vn l s dng t gi mua hay bn ca tng ngoi t?

Ta gi thit rng u tin cng ty s bn GBP mua USD. Do

, ngn hng s p dng t gi mua GBP l 1.6810. Sau , cng ty

ly USD va mua c bn cho ngn hng ly CHF theo t gi

ngn hng p dng l 1.3250. Th vo cng thc trn ta c:

2273.23250.16810.1 == xCHFGBP

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Nh vy, ngn hng s thanh ton cho cng ty tng s tin CHF

l:

100,000 x 2.2273 = 222,73 CHF

V d 4: Mt cng ty cn mua 100.000 GBP v tr bng CHF. Nh

vy, ngn hng s bn GBP vi t gi l bao nhiu?

Cho bit t gi: GBP/USD = 1.6810 20

GBP/CHF = 1.3250 55

Bi gii:

Vn dng phng php tnh t gi cho ta c t gi sau:

CHFUSDx

USDGBP

CHFGBP =

Ta lp lun nh sau: u tin, khch hng ly CHF mua USD,

do ngn hng p dng t gi bn USD tc l 1.3255. Sau , ngn

hng bn USD mua GBP, ngn hng p dng t gi 1.6820. Th vo

cng thc trn ta c:

2295.23255.16820.1 == xCHFGBP

Nh vy khch hng phi tr cho ngn hng l:

100,000 x 1.3255 = 222,950 CHF

Nhn xt: khi khch hng mua th phi chu hai gi bn cng

mt lc v ngc li. Nhng trong thc t th nh th no cn cn c

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vo nhiu yu t khc nh cung cu ngoi t, tnh n nh, xu hng

bin ng, khch quen hay khng quen, bn s hay l

V. C CH XC NH T GI HI OI:

1. Trong ch bn v vng:

u th k 20:

- 1 GBP c hm lng vng l 7,32g vng (nm 1821).

- 1 USD c hm lng vng l 1,50463g vng (nm 1879).

- 1 FRF c hm lng vng l 0,32258g vng (nm 1803).

Da vo nguyn l ng gi vng, ngang gi vng th t gi

gia GBP v USD c xc nh l:

USDGBP 8650.450463.1

32.71 == hay 8650.4=USDGBP

Ngoi ra cn c cc thut ng im vng, im xut vng, im

nhp vng.

2. H thng t gi Bretton Woods The Gold Exchange Standard:

Trong nhng nm 30, do nh hng ca khng hong kinh t,

nhiu nc t b ch bn v vng, c bit l nh hng ca

chin tranh th gii ln th II (1939 1945), tnh hnh ti chnh tin t

ca cc nc t bn ch ngha hn lon. V vy, c th to ra mt

trt t kinh t quc t mi ph hp vi iu kin hin ti, M, Anh v

mt s nc ng minh ca h hp ti Bretton Woods New

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Hampshire (cch Boston 150 km). Hi ngh ko di t 01/07/1944 n

ngy 20/07/1944 di s lnh o ca J.M Keynes v H.D White, 44

quc gia tham d hi ngh i n tho thun:

- Thnh lp qu tin t quc t IMF International

Monetary Fund (website: www.imf.org).

- Ngn hng th gii WB The World Bank Group

(website: www.worldbank.org)

- Hnh thnh h thng t gi hi oi Bretton Woods (The

Gold Exchange Standard) 1946 1973.

T gi hi oi chnh thc ca cc nc c hnh thnh trn

c s so snh vi hm lng vng chnh thc ca la M (0.888671g

35USD/ounce) v khng c php bin ng qu phm vi x%

(lc y l 1%) ca t gi chnh thc ng k ti IMF. Nm 1971

(15/08/1971), tng thng M Nixon tuyn b ph gi USD v bin

x l 2.25%. Nm 1973, IMF chnh thc hu b c ch t gi Bretton

Woods.

3. Trong ch tin t hin nay (t nm 1973):

a. T gi c nh (Fixed Exchange Rate): l t gi khng

bin ng thng xuyn, khng ph thuc vo quy lut

cung cu, ph thuc vo mun ch quan ca chnh ph

(103 nc), 1998 Malaixia thc hin c ch t gi c

nh cho ng Ringgit (MYR) v ngy 21/07/2005 tr v

vi th ni.

b. T gi th ni t do v t gi th ni c qun l t gi

linh hot (Flexible Exchange Rate Regimes):

20

- T gi th ni t do (Freely Floating Exchange Rate): t

gi th ni t do l c ch t gi m theo gi c ngoi

t s do cung cu quyt nh v khng c s can thip

ca Chnh ph (hoc can thip thng qua cc cng c ti

chnh tin t) (40 nc).

- T gi th ni c qun l (Managed Float exchange

Rate): l t gi th ni nhng c s can thip ca Chnh

ph. Theo , Chnh ph (NHTW) s dng cc cng c

ti chnh tin t hoc cng c hnh chnh tc ng ln

t gi hi oi phc v cho chin lc kinh t x hi

ca nc mnh (43 nc).

c. T gi th ni tp th:

Mt s nc tp hp trong mt khi tin t thng nht n

nh t gi gia h vi nhau hay cn gi l r tin t. Ni bt nht l

h thng tin t chu u (EMS European Monetary System 1987).

Ngy 09/05/1978, Ngh vin chu u ph chun danh sch 11 nc

tiu chun gia nhp EU 11 nc l c, Php, Ailen, o, B, B

o Nha, H Lan, , Lucxembua, Phn Lan, Ty Ban Nha v vo

ngy 01/01/2001 c c Hy Lp EU 12). Ngy 01/01/1999, Euro

chnh thc ra i vi y t cch ca mt ng tin thc, chung v

duy nht cho c khi EU-12.

VI. NHNG NHN T NH HNG N S BIN NG CA T GI HI OI:

1. Lin quan gia t gi hi oi vi t l lm pht:

21

Lm pht l g?

Lm pht l s suy gim sc mua ca tin t v c o lng

bng ch s gi c chung ngy cng tng ln.

Nm 2004, ch s gi tiu dng VN (CPI Conumer Price

Index) tng 9.5 % so vi cui nm 2003. Nm 1998 l 9.2%; nm

1999 l 0.1%; nm 2000 l -0.6%; nm 2001 l 0.8%; nm 2002 l

4%; nm 2003 l 3%.

2. L thuyt ng gi sc mua Purchasing Power Parity Ricardo Cassel (1772 1823):

Vi gi thuyt trong mt nn kinh t cnh tranh lnh mnh, tc

l trong cc ph vn chuyn, thu hi quan c gi nh bng

khng. Do , nu cc hng ho u ng nht th ngi tiu dng s

mua hng nc no m gi tht s thp. Cng theo gi thit , mt

kin hng X Canada gi 150 CAD v cng kin hng M gi

100 USD th t gi hi oi s chuyn n mc l:

50.1100150 ==

USDCAD

CADUSD

V vy, nu cui nm lm pht xy ra ti cc nc ny th t gi

s thay i v gi c khng cn l 150CAD hay 100USD. Khi t

gi cui k s l:

(1+LPb) TCK = TDK x (1+LPa) TCK TDK LPb - LPa = TDK (1 + LPa)

22

LPTG %% =

Vi:

- a: l ng tin yt gi.

- b l ng tin nh gi.

- TDK l t gi u k.

- TCK l t gi cui k.

- LPa l lm pht ti quc gia ng tin a.

- LPb l lm pht ti quc gia ng tin b.

3. Tnh hnh d tha hay thiu ht ca cn cn thanh ton:

Nu cn cn thanh ton thng xuyn thm ht (chi > thu), th

d tr ngoi t ca quc gia gim, tnh hnh ngoi t cng thng, t

to ra nhu cu ngoi t tng ln, gi ngoi t tng.

Nu cn cn thanh ton thng d (thu > chi), d tr ngoi t

tng, cung ngoi t trn th trng tng, gi ngoi t c khuynh hng

gim.

4. Mt s nhn t khc:

S iu chnh cc chnh sch ti chnh tin t, cc s kin kinh

t, x hi, chin tranh, thin tai, s bin ng ca cc ch s thng k

v vic lm tht nghip tng trng kinh t. c bit l cc ch s

v cc s kin ti M s nh hng n t gi hi oi trn th trng

th gii. C th l cc nhn t:

- Ch s tht nghip tng, gim trong thng.

- Ch s bn l.

23

- Vic tng li sut hay gim li sut ca ngn hng trung

ng v nhng d bo ca th trng v li sut, t gi.

- Ky qu cc hi ngh G7, EU, Asian

- Sn lng cng nghip, GDP, GNP

Tm li: Khi thc hin c ch t gi th ni th t gi rt nhy

cm vi nhng s kin kinh t, chnh tr, x hi, chin tranh, k c cc

yu t tm l

VII. CC LOI T GI HI OI:

- T gi chnh thc t gi bnh qun trn th trng ngoi

t lin ngn hng.

- T gi kinh doanh ca ngn hng thng mi: t gi mua

v t gi bn.

- T gi xut khu.

- T gi nhp khu.

- T gi m ca.

- T gi ng ca.

24

CU HI N TP

1. T gi hi oi l g? T gi hi oi c nhng cch biu th

nh th no? Nu cc quy c dng trong giao dch hi oi

quc t.

Hng dn: xem phn khi nim, cc phng php biu th t

gi v nhng quy c trong giao dch hi oi.

2. Phng thc tnh t gi cho c xc nh nh th no? Trnh

by ngha ca vic vn dng phng thc tnh t gi cho

trong thc t.

Hng dn: xem phn t gi cho.

3. Chng minh mi lin quan gia t gi hi oi v t l lm

pht? V cho v d minh ho.

Hng dn: xem phn cc nhn t tc ng n t gi hi oi

nhn t lm pht (l thuyt ngang gi sc mua PPP).

25

BI 2:

TH TRNG HI OI

A. GII THIU:

I. MC TIU:

Hc xong bi ny, hc vin c th hiu s ra i, c im v

nguyn tc hot ng ca th trng hi oi cng nh vai tr ca th

trng hi oi trong hot ng kinh t.

II. NI DUNG TM TT:

Ni dung bi 2 s gii thiu cho hc vin nhng kin thc c

bn v th trng hi oi nh khi nim, s ra i, c im hot

ng, thnh phn tham gia v vai tr ca th trng hi oi trong

hot ng kinh t. Ngoi ra, hc vin cn c lm quen vi cc

phng thc giao dch c s dng ch yu hin nay trn th trng

hi oi.

B. NI DUNG:

I. KHI NIM:

Th trng hi oi l ni thc hin vic trao i mua bn cc

ngoi t v phng tin chi tr c gi tr nh ngoi t, m gi c ngoi

26

t c xc nh trn c s cung cu hoc c th ni th trng hi

oi l ni chuyn mn ho v trao i, mua bn ngoi t thng qua

s c xt gia cung v cu ngoi t tho mn nhu cu ca cc ch

th kinh t, ng thi xc nh cc iu kin giao dch, tc l gi c v

s lng ngoi t mua bn.

Nhng cn ch , hin nay theo h thng Anh, Mth th

trng ngoi hi c tnh cht biu tng thng qua vic giao dch

ngoi hi thng xuyn gia mt s ngn hng, ngi mi gii.

Ngc li, ti mt s nc khc th th trng hi oi c a im

nht nh hng ngy, nhng ngi mua bn ngoi hi ti giao

dch v k kt hp ng, nhng ch yu qua in thoi, telex, fax

II. C IM TH TRNG HI OI:

- Th trng hot ng lin tc 24/24 bi v do s chnh

lch mi gi (tr nhng ngy ngh cui tun).

- Th trng mang tnh quc t.

- T gi th trng c xc nh trn c s c xt ca

cung v cu ngoi t trn th trng quyt nh.

- Nhng ng tin mnh nh USD, EUR, JPY, CHF,

GBP, gi v tr quan trng ca th trng, c bit l

ng la M (USD).

III. I TNG THAM GIA TH TRNG HI OI:

Tu theo lut l ca tng quc gia m i tng tham gia th

trng hi oi c th ging hoc hi khc nhau.

27

- Cc ngn hng thng mi (Commercial Banks).

- Cc nh mi gii (Broker, Courtier).

- Ngn hng trung ng (Central Bank).

- Cc cng ty kinh doanh (Corporate customers).

IV. PHNG THC GIAO DCH (METHODS OF TRADING):

Nhiu phng thc giao dch c s dng nh thc hin cc

nghip v trn th trng hi oi:

- in thoi (Telephone).

- H thng x l in t (Electronic Dealing Systems).

- Telex.

- SWIFT (Society For World Wide InterBank Finacial

Telecommunication).

28

CU HI N TP

1. Th trng hi oi l g? Nu nhng u im ca th trng

hi oi?

Hng dn: xem phn khi nim v c im ca th trng

hi oi.

2. Trnh by mc tiu ca cc i tng tham gia th trng hi

oi? Theo cc bn, i tng no c vai tr quan trng nht

trn th trng hi oi?

Hng dn: xem phn cc i tng trn th trng hi oi.

Ngn hng thng mi l i tng quan trng nht ca th

trng hi oi.

29

BI 3:

CC NGHIP V HI OI

& TH TRNG GIAO SAU,

TIN GI NGOI T

A. GII THIU:

I. MC TIU:


- Thc hnh cc nghip v kinh doanh trn th trng hi

oi nh Spot, Arbitrage, Swap, Forward Contrac, Future

Contrat, Option.

- Nm c u, nhc im ca tng nghip v v vn dng

cc nghip v mt cch linh hot trong tng trng hp c

th mang li hiu qu ti u trong vic thanh ton ca

doanh nghip.

- La chn cng c bo him t gi nhm gim thiu ri ro

t gi cho khon thanh ton ti doanh nghip.

- Hiu c im v nguyn tc hot ng ca th trng giao

sau v th trng tin gi ngoi t.

II. NI DUNG TM TT:

30

Ni dung bi 3 s gii thiu cho hc vin cch thc hin mt s

nghip v kinh doanh trn th trng hi oi nh Spot, Atbirage,

Forward, Future, Option T , hc vin c th vn dng mt cch

linh hot tng nghip v ny em li hiu qu ti u nht cho c

nhn, doanh nghip trong vic xc nh s tin phi thanh ton trong

hp ng. Ngoi ra, mt s cng c bo him t gi cng c cp

trong ni dung gp phn gim thiu ri ro t gi trong hot ng

kinh doanh v thanh ton quc t ca doanh nghip.

Ni dung, c dim v nguyn tc hot ng ca th trng giao

sau v th trng tin gi ngoi t cng c cp ti trong bi 3.

B. NI DUNG:

I. CC NGHIP V HI OI:

1. Nghip v Spot:

Nghip v Spot cn gi l nghip v giao ngay (Spot

Operations) l nghip v ph bin v chim t trng ln trong cc

nghip v ca th trng hi oi.

Nghip v Spot l hot ng mua bn ngoi t m theo vic

chuyn giao ngoi t c thc hin ngay, theo t gi c tho

thun. Thng thng nghip v Spot c thi gian gi tr l 2 ngy lm

vic k t ngy tho thun.

2. Nghip v Acbt (Arbitrage Operations):

31

Acbt l mt loi nghip v hi oi nhm s dng mc chnh

lch t l gia cc th trng hi oi thu li nhun. Tc l mua

ni r nht v bn ni mc nht.

Hin nay nghip v ny t c thc hin v thng tin gia cc

th trng c kt ni nn t gi gia cc th trng khng cn

chnh lch nhiu.

V d: ti thi im t ta c thng tin trn ba th trng nh sau:

- Toronto: USD/CAD = 1.1580 1.1586

- Zurich: CAD/CHF = 1.0980 1.0987

- New York: USD/CHF = 1.2750 1.2755

Yu cu kinh doanh acbt vi 100 triu USD, 100 triu CAD,

100 triu CHF.

3. Nghip v mua bn ngoi t c k hn (Forward Operations):

Mt giao dch ngoi t c k hn l mt giao dch trong mi

d kin c nh ra vo hin ti nhng vic thc hin s din ra

trong tng lai. Tc l hai bn mua bn s tho thun v vic chuyn

giao mt s ngoi t nht nh sau mt thi gian nht nh k t ngy

k kt hp ng theo t gi c xc nh trc thi im k kt.

T gi c k hn s c xc nh trn c s t gi giao ngay,

thi hn tho thun v li sut ca hai ng tin . C th n c

tnh ton bng cng thc sau y (cng thc 1):

1+KLB

32

TK = TS x 1+KLA

Trong :

- A l ng tin yt gi, B l ng tin nh gi

- TK l t gi c k hn ca ng tin A so vi ng tin B.

- K l thi gian, thi hn tho thun (ngy, thng, nm).

- LA l li sut ca ng tin A (ngy, thng, nm).

- LB l li sut ca ng tin B (ngy, thng, nm).

- TS l t gi giao ngay (A/B = x).

Chng minh cng thc s (1):

V d: Mt cng ty Thu S cn mua 100.000 USD c k hn 3

thng, tc l sau 3 thng k t ngy giao dch n v mi cn

la M ny. Hi ngn hng s ng bn USD vi t gi

bao nhiu? Cho bit t gi giao ngay TS USD = 1.30CHF. Li

sut ng CHF l 8% /nm, USD l 6% /nm.

Bi gii:

- hn ch ri ro ngn hng s i vay ng CHF trn th

trng (li sut cho vay thi hn 3 thng l 8% /nm, s

tin vay CHF l 100000 USD x TS).

- S USD va mua c ngn hng cha cn phi giao cho

n v ngay (3 thng sau mi giao). Ngn hng s em gi

100.000 USD trn th trng (li sut tin gi), thi hn 3

thng, li sut 6 % /nm.

- V vy sau 3 thng, an ton vn v hn ch ri ro th

tng s thu phi bng tng s chi.

33

- Tng s thu ca Ngn hng do vic gi USD trn th

trng l:

100000 + 123%6100000 xx

100000 (1+3 x 100126x

) = 100000 (1+KLA) (PT 1)

- Tng s chi ca ngn hng do vic vay 130.000 CHF trn

th trng l:

(100000 x 1.3) + 100000 x 1.3 x 3 x 12100

8x

(100000 x 1.3)(1+3 x {12100

8x

}) = 100000 x 1.3 x (1+KLB) (PT 2)

- phng trnh 1 bng phng trnh 2 ta phi i ra cng

mt n v tin t, c th ta i PT 1 ra CHF. Ta c:

Tng thu = tng chi

100,000 x (1+KLA) x TK = 100,000 x TS x (1+KLB)

1 + KLB TK = TS x 1 + KLA

Trong :

- TK l t gi c k hn ca ng USD so vi CHF.

- TS l t gi giao ngay USD/CHF.

- LA l li sut ca USD.

- LB l li sut ca CHF.

34

Tuy nhin, hin nay ti cc giao dch hi oi quc t ngi ta

thng dng cng thc gn ng v n gin l:

Forward Rate = Spot Rate + Swap cost

TK = TS + TS x K x (LS LA)

- Khi LB >LA => TK > TS, phn di ra c gi l im gia

tng (Report, Premium).

- Khi LB < LA => TK < TS, phn chnh lch c gi l

im khu tr (Deport, Discount)

- Khi LB =LA =>TK = TS

4. Nghip v Swap (Cm c, hon i):

L nghip v hi oi kp, gm 2 nghip v Spot v Forward.

Hai nghip v ny c tin hnh cng mt lc, vi cng mt lng

ngoi t theo 2 hng ngc nhau.

V d: Mt cng ty X n ngn hng A xin vay 150.000 SGD, thi

hn vay 3 thng km theo phng n xin vay hiu qu. Ngn

hng ng cho vay nhng trong ngn qu ch c 100.000

USD. V vy p ng nhu cu ca khch hng, bo tn

ngn qu, ngn hng A cn thc hin nghip v Swap.

Cho bit: TS: USD/SGD = 1.50. Li sut ng USD l 5.5%

/nm, li sut ng SGD l 5.75% /nm.

Bi gii:

(1) Ngn hng A bn 100.000 USD theo nghip v Spot:

35

100.000 USD x 1.50 = 150.000 SGD

(2) Ngn hng A cho cng ty X vay 150.000 SGD, thi hn vay 3

thng li sut 5.75 % /nm

Thu = 150,000 +150,000 x 3 x 12.10075.5

= 152,156.25

(3) Ngn hng A mua 100.000 USD theo nghip v Forward 3

thng:

Chi = 100.000 USD x TK

Trong :

TK = 1.50 + 1.50 x 3 x 12.1005.575.5

= 1.5009

Chi = 100.000 x 1.5009 = 150,090 SGD

Li nhun ca ngn hng A sau 3 thng l:

152,156.25 150,090 = 2,006.25 SGD = 1,376.7 USD

Nu khng thc hin nghip v Swap, Ngn hng A em gi

100,000 USD, 3 thng li sut 5.50% /nm th s c thu nhp tng

ng l:

100,000 x 3 x 12.10050.5

= 1,375 USD

5. Nghip v Call Opition (Quyn chn mua):

36

a. Ngi mua quyn chn mua (Byeer Call Opiton Long

Call):

Ngi mua quyn chn mua (Call Opition) phi tr cho ngi

bn Call Opition mt khon chi ph mua ci quyn v ngi mua

Call Opition s c c quyn mua nhng khng bt buc phi mua

mt lng ngoi t nht nh, theo mt t gi nh trc vo mt ngy

c xc nh trong tng lai hoc trc ngy .

b. Ngi bn quyn chn mua (Sell Call Option Short

Call):

Ngi bn quyn chn mua (Call Option) nhn c tin t

ngi mua Call Option v do ngi bn Call Option s c trch

nhim phi bn mt s ngoi t nht nh, theo mt gi nh trc ti

mt ngy xc nh hoc trc ngy khi ngi mua mun thc hin

ci quyn ca n.

V d: th biu din li l ca nh u t khi tham gia nghip v

quyn chn mua

Call Breakeven = Strike (exercise price) + Premium

13050 = 1.3020 + 30

37

Trn th trng quyn chn trn th gii c 2 cch giao dch

(style):

- Ameri Style: c thc hin bt k thi im no trong

thi gian ca hp ng.

- European Style: ch dc thc hin vo thi im kt

thc ca hp ng.

6. Nghip v Put Option (Quyn chn bn): a. Ngi mua quyn chn bn (Buyer Put Option Long

Put):

Ngi mua quyn chn bn (Put Option) phi tr cho ngi bn

Put Option mt khon chi ph mua ci quyn v ngi mua Put

Option s c c quyn bn nhng khng bt buc phi bn mt

lng ngoi t nht nh, theo mt t gi nh trc vo mt ngy

xc nh trong tng lai hoc trc ngy .

b. Ngi bn quyn chn bn (Seller Put Optino Short

Put):

Ngi bn quyn chn bn (Put Option) nhn c tin t

ngi mua Put Option v do ngi bn quyn chn bn c trch

nhim phi mua mt s ngoi t nht nh, theo mt t gi nh trc

ti mt ngy xc nh hoc trc ngy , khi ngi mua (ngi nm

quyn chn bn) mun thc hin ci quyn bn ca h.

38

Gi Option (Premium) ph thuc vo nhiu nhn t: t gi giao

ngay (Spot Rate), t gi tho thun trn hp ng (Strike), thi hn

tho thun (Maturity), t gi k hn (Forward Rate), li sut, t gi d

on, phng sai

V d: th biu din li l ca nh u t khi tham gia nghip v

quyn chn bn

- American Style: c thc hin bt k thi im no

trong thi gian ca hp ng.

- European Styley: ch c thc hin vo thi im kt

thc ca hp ng.

II. TH TRNG GIAO SAU (FUTURES MARKET):

Th trng giao sau l ni giao dch mua bn cc hp ng giao

sau v hng ho, tin t v cc cng c ti chnh. Ni mt cch c th:

39

Hp ng giao sau (Future Contract) l mt s tho thun bn hoc

mua mt ti sn (tin, hng hoc chng khon) nht nh ti mt thi

im xc nh trong tng lai v hp ng ny c thc hin ti

quy giao dch.

tham gia mt hp ng giao sau, ngi mua hay ngi bn

phi c mt khon tin k qu (Margin) cho quy giao dch. Thng

thng vo khong 5% gi tr ca hp ng giao sau. Tin k qu

c dng thanh ton cc khon thua l do gi c bt li, ng thi

tu theo s bin ng gi c, ban qun l th trng c quyn yu cu

b sung tin k qu xung di mc cho php.

Th trng giao sau c mt s c im sau y:

- c thc hin ti quy giao dch mua bn ca th

trng, thng qua mi gii (Broker).

- Phn ln cc hp ng giao sau thng c kt thc

trc thi hn. Trong khi hp ng c k hn (Forward)

th a s cc hp ng u c thanh ton bng vic

giao hng chnh thc.

- Hp ng giao sau ch c 4 ngy c gi tr trong nm (4

value date per year): ngy th t tun th ba, thng 3,

thng 6, thng 9 v thng 12.

- Bn tng ng (Counterpart) khng phi mt ngn hng

m l quy giao dch.

- Cc khon li l (loss or profit) c ghi nhn hng ngy

vi clearing house (Phng thanh ton b tr).

- Th trng giao sau quy nh kch c cho mt n v hp

ng (fixed amuaunt per contract). Trong khi hp ng

Forward th khi lng giao dch bt k.

40

Hp ng

(Contract)

Kch c

(Size)

C tch

(Tich size)

Gi tr ca mt tick

(Value of 1 tick)

GBP/USD 62,500 GBP 0.0001 6.25 USD

CHF/USD 125,000 CHF 0.0001 12.50 USD

V d: Nu khch hng c khon giao dch l 250,000 GBP (tc l 4

hp ng) v nu t gi giao ng t 1.5960 ln 1.5970 th

khong chnh lch bng USD s l:

250,000 x 0.0010 USD/GBP = 250 USD

Hoc l: 62,500 x 4 x 0.001 = 250 USD

Hoc = 4 x 10 x 6.25 = 250 USD

III. TH TRNG TIN GI NGOI T:

1. Khi nim:

Th trng tin gi l ni tin hnh cc hot ng vay v cho

vay bng ngoi t vi nhng thi hn xc nh km theo mt khon

tin li th hin qua li sut, nh th trng tin t chu u, th trng

tin t quc t vi nhng li sut LiBor, PiBor, FiBor, SiBor,

ZiBor

2. Cc loi giao dch trn th trng tin gi:

a. Giao dch qua m (J+1, Overnight, O/N):

Tc l giao dch m ngy vay vn l ngy hm nay (ngy J),

ngy tr n l ngy hm sau (J+1).

41

b. Giao dch ngy mai (J+2, Tomorrow/net, tomnext): k

hiu T/N.

Tc ngy tho thun l ngy hm nay (ngy J), ngy giao vn l

ngy mai (J+1), ngy tr n l ngy (J+2).

c. Giao dch ngy kia (J+3, Spotnext, S/N):

Tc l ngy tho thun l ngy hm nay (ngy J), ngy giao vn

l ngy (J+2), ngy tr n l ngy mt (J+2+1).

d. Ngy giao dch cho k hn th n:

L ngy giao dch m ngy tho thun l ngy hm nay (ngy

J), ngy giao vn l ngy J+2, ngy tr n l ngy (J+2+n).

42

BI C THM:

C CH T GI HI OI CA VIT

NAM

Trc nm 1988, Vit Nam thc hin chnh sch t gi c nh,

gi c ngoi t do Nhn hng Nh nc (NHNN) quyt nh v hu

nh c nh theo thi gian. K t ngy 20/10/1988, thc hin quyt

nh 271/CTHBT, NHNN iu chnh t gi theo tn hiu th trng,

theo gi USD tng bc c iu chnh ph hp vi th trng

(11/1988 l 2.600 VN/USD, 01/1989 l 3.300, 12/1989 l 7.000).

Tuy nhin, do tnh hnh bung lng trong qun l ngoi t dn

n hin tng u c ngoi t lm gi USD ln cn st 14.000

VN/USD, NHNN thnh lp trung tm giao dch ngoi t ti

Tp.HCM v H Ni. ng thi Chnh ph ban hnh quyt nh

337/HBT ngy 25/10/1991 v mt s bin php qun l ngoi t:

cm cc n v khng c cho vay, thanh ton, mua bn, chuyn

nhng vi nhau bng ngoi t, vic mua bn c thc hin ti ngn

hng hoc ti trung tm giao dch ngoi t Bin php trn bc u

ct c cn st USD v ko gi USD trn th trng xung dn

(12/1991 l 12.700 VN/USD, thng 12/1992 l 10.500, 12/1993 l

10.840).

Ngy 20/09/1994, (Quyt nh 203/Q NH) NHNN thnh lp

th trng ngoi t lin ngn hng thay th cho 2 trung tm giao dch

ngoi t trc y v ch c ngn hng mi c giao dch trn trn

th trng ny. Mi ngy, NHNN s cng b t gi chnh thc gia

43

ngoi t vi VN, do t gi mua bn trn th trng ch c dao

ng trong phm vi x% so vi t gi chnh thc (lc u l 0,5%,

11/1996 l 1%). Nhng trong thi gian ny, t gi b ng qun, hu

nh l c nh trong sut thi gian t 1994 n 1996 vi t gi l

11.000 VN/USD, trong khi gi USD lin tc tng gi so vi ngoi t

khc trn th trng quc t, li sut ng Vit Nam th rt cao

Thc trng trn dn n vic nhp siu vi tc ngy cng cao (nhp

siu l chuyn bnh thng i vi nhng nc nh Vit Nam). 1994

nhp siu l 1.771,4 triu USD, 1995 l 2.706,5 triu USD, 1996 l

3.859,3 triu USD, cn cn vng lai thm ht n mc bo ng, nm

1996 l 11,2%GDP, t lm cho n nc ngoi gia tng (t s

n/GDP mc trn 50%). Hin tng nhp siu t gp phn lm

cho lm pht ang chuyn dn sang gim pht => thiu pht => kinh

t t pht trin vi t l cao 1996 GDP tng 9,37% xung cn 8,8%

nm 1997, 5,8% nm 1998 v cn tip tc gim.

Ngy 27/02/1997, NHNN thay i bin ln 10% so vi t

gi chnh thc c cng b l 11.175 VND/USD, lm cho gi USD

tng ln v nm mc 12.293 VN vo cui 1997. Nh vy, vic

NHNN cng b thay i bin theo hng m rng l bin php ph

gi gin tip v tc dng ca n cng lm cho USD tng gi, gim gi

ni t. Cng vi nhiu gii php gp phn gim nhp siu, nm

1997 l 2,3 t USD, nm 1998 l 2 t USD.

Nhng tnh hnh ngoi t vn mc cng thng, ngy

16/021998 NHNN thng bo t gi chnh thc t 11.175 VN ln

11.800 VN tc l ph gi 5,3%, a t gi trn th trng lin ngn

hng ln 12.980 VND/USD. iu cn lu l: do t gi chnh thc

lun thp hn t gi trn th trng nn c mi ln thay i bin l

lp tc t gi th trng tng ln theo mc ti a = t gi chnh thc +

44

bin x%. Ngy 07/08/1998, NHNN thay i bin t 10% xung

7%, ng thi cng b t gi chnh thc t 11.816 VN ln 12.998

VN/USD, tc l ph gi VND 9.1%, theo t gi th trng ngn

hng t 12.998 VN ln 13.908 VND/USD. Trong thi gian ny,

NHNN thng xuyn thay i t gi chnh thc c lc tng vi ng

cng c lc gim vi ng, nhn chung l n nh.

Cng thi gian ny, mt ngh nh quan trng c ban hnh

l ngh nh 63/N CP ngy 17/08/1998 ca Chnh ph v qun

l ngoi hi. Theo t gi hi oi ca ng Vit Nam so vi ngoi

t c hnh thnh da trn c s cung cu ngoi t trn th trng

c s iu tit ca nh nc. Hng ngy, NHNN cng b t gi giao

dch bnh qun trn th trng ngoi t lin ngn hng gia ng Vit

Nam vi USD trn cc phng tin thng tin i chng. Cn c vo

mc tiu ca chnh sch tin t trong tng thi k, NHNN quy nh

bin dao ng so vi t gi giao dch bnh qun trn th trng

ngoi t lin ngn hng cc ngn hng c php xc nh t gi

mua, t gi bn gia VND vi USD. Ngy 25/02/1999, NHNN cng

b t gi giao dch bnh qun trn th trng ngoi t lin ngn hng

thay cho vic cng b t gi chnh thc v cng b t gi lin ngn

hng vo ngy 26/02/1999 l 13.880 VND/USD thay cho t gi chnh

thc trc l 12.972 VN/USD. ng thi thng bo bin

cc t chc tn dng kinh doanh ngoi t xc nh t gi mua bn l

0,1% so vi t gi giao dch thc t bnh qun trn th trng lin

ngn hng do NHNN cng b hng ngy (hin nay, bin ny l

0.25%).

45

CU HI N TP

1. Trnh by cc nghip v hi oi trn th trng hi oi? Cho

bit ngha ca vic vn dng cc nghip v ny?

Hng dn: xem ni dung ca cc nghip v giao ngay, kinh

doanh chnh lch gi, k hn, hi oi, giao sau v quyn chn.

2. Cho bit s ging v khc nhau gia 3 hp ng Forward,

Future v potion.

Hng dn: xem ni dung ca 3 loi nghip v k hn, giao

sau, quyn chn, khc nhau l ch yu, ch ging nhau v vic

t gi mua bn c n nh trc, da trn li sut v thi

hn ca hp ng m nh u t k kt vi ngn hng gip nh

u t phng nga ri ro t gi.

Khc nhau: nghip v k hn, giao sau v quyn chn khc

nhau v c im v tnh cht nh: tnh bt buc thc hin hp

ng, mc ch s dng l u c, tm kim li nhun i vi

quyn chn v giao sau

46

BI 4:

HI PHIU

A. GII THIU:

I. MC TIU:


- Hiu c ni dung v phm vi p dng ca hi phiu

mt trong nhng phng tin thanh ton quc t c s

dng ph bin nht hin nay.

- Nhn bit c u v nhc im ca phng tin thanh

ton hi phiu v t , s dng mt cch linh hot

phng tin ny trong tng phng thc thanh ton c

th.

- K pht hi phiu theo ng quy nh v tp qun quc

t.

II. NI DUNG TM TT:

Ni dung bi 4 s gii thiu cho hc vin nhng kin thc c

bn v phng tin thanh ton quc t hi phiu, c bit l nhng

nghip v c lin quan n hi phiu. Ngoi ra, phng php lp, x

l i vi hi phiu cng c cp c th trong ni dung bi, t

, gip hc vin thy c u nhc dim v phm vi p dng ca

phng tin thanh ton hi phiu trong thanh ton quc t.

HELLOHighlight

HELLOHighlight

HELLOHighlight

HELLOHighlight

HELLOHighlight

47

B. NI DUNG:

chuyn tin thanh ton cho nhau trong quan h ngoi

thng, ngi ta thng dng cc phng tin lu thng tn dng c

gi tr nh tin. Trong hi phiu, sc l nhng phng tin thanh

ton c s dng thng dng nht hin nay.

I. C S PHP L CA HI PHIU:

Hi phiu Bill Of Exchange hay cn gi l Drafts.

Hin nay, thng nht vic lu thng hi phiu, cc nc t

bn ban hnh cc lut hi phiu nh:

- Lut hi phiu Anh 1882 (Bill Of Exchange Act of

1882).

- Lut thng mi thng nht ca M nm 1962 (Unifrom

Commercial Codes of 1962 UCC).

- c bit l cng c Gi-ne-v (Geneve) c cc nc

k kt nm 1920. l lut thng nht v hi phiu

(Unifrom Law For Bills of Exchange ULB).

- U ban thng mi quc t ca Lin hp quc k hp th

15 ti New York thng qua vn kin A/CN 9/211 ngy

18/02/1982 v hi phiu v lnh phiu quc t

(International Bill of Exchange and Promissory notes).

Hin nay gii thch v hi phiu, p dng hi phiu chng ta

p dng theo UBL nm 1930.

48

II. KHI NIM:

Hi phiu l mt mnh lnh i tin v iu kin do ngi xut

khu, ngi bn, ngi cung ng dch v k pht i tin ngi

nhp khu, ngi mua, ngi nhn cung ng v yu cu ngi ny

phi tr mt s tin nht nh, ti mt a im xc nh, trong mt

thi gian nht nh cho ngi hng li c quy nh trong mnh

lnh y.

No BILL OF EXCHANGE For ............................................................../../200 At sight ot this FIRST Bill of Exchange (Second ot the same tenor and date being unpaid) Pay to the order of BANK.. the sum of Value received as per our invoice (s) No( s) Date .. Drawn under Confirmed/ irrvocable/ without recourse L/C Dated / wied To. Drawer No. BILL OF EXCHANGE For -----------------------------------------------------------/--------/2 At.sighhht of this SECOND Bill of Exchange (First of the same tenor and date being unpaid) Pay to the order of BANK the sum ofValue received as per oui invoice (s) No (s) Date Drawn under Confirmsd / irrvocable / without recourse

HELLOHighlight

HELLOHighlight

HELLOHighlight

HELLOHighlight

HELLOHighlight

HELLOHighlight

49

L/C Dated / wired To .. Drawer

Trong quan h mu dch quc t, hi phiu chnh l cng c,

phng tin cho ngi xut khu i ngi nhp khu.

Qua khi nim hi phiu, ta thy trn hi phiu c lin quan n

nhng bn sau y:

- Ngi k pht hi phiu: thng thng l ngi bn, i

din cho t chc xut khu, cung ng dch v

(Drawer).

- Ngi tr tin hi phiu l ngi m hi phiu gi n

cho h, i tin h: c th l ngi mua, Ngn hng m

L/C, Ngn hng xc nhn, Ngn hng thanh ton

(Drawee).

- Ngi hng li hi phiu: trc ht l ngi k pht hi

phiu, k n l ngi do ngi k pht hi phiu ch

nh trn hi phiu. nc ta, thng thng ngi

hng li l cc ngn hng kinh doanh i ngoi c

ngn hng nh nc cp giy php (Beneficiary).

Nu hi phiu khng km chng t thng mi gi l hi phiu

trn v nu c km theo chng t th gi l hi phiu km chng t.

Nu hi phiu tr ngay th gi l Sight Draft v hi phiu tr chm th

gi l Usance Draft.

HELLOHighlight

50

III. C IM CA HI PHIU:

C 3 c im:

- Tnh tru tng ca hi phiu.

- Tnh bt buc tr tin ca hi phiu.

- Tnh lu thng ca hi phiu.

IV. NI DUNG CA HI PHIU:

Theo qui dnh ca lut thng nht v hi phiu (ULB), hi

phiu c gi tr php l l hi phiu c lp ra vi y ni dung

sau:

- Tiu hi phiu.

- a im v ngy thng k pht hi phiu.

- Mnh lnh tr tin v iu kin.

- S tin v loi tin.

- Ngi c hng hi phiu (Benificiary).

- Ngi tr tin hi phiu (Drawee).

Ch : khi ghi hi phiu cn ch mt s im sau

- Khi ghi khon mc ngi tr tin phi xem xt li th

tn dng ghi cho ng vi yu cu ca th tn dng

c m. Theo iu 9 UCP 500 th ghi hi phiu k pht

i tin ngn hng m L/C (the issuing Bank) hoc ngn

hng c ch nh thanh ton trn L/C.

- Ngi k pht hi phiu (Drawer): c ghi gc di

bn phi ca t hi phiu v ngi k pht hi phiu phi

HELLOHighlight

51

k tn bng ch k thng dng trong giao dch. Ngoi ra

hi phiu c dng trong phng thc tn dng chng

t th c thm cc yu t v: ho n thng mi, th tn

dng (xem mu hi phiu).

- Theo ho n thng mi s ??? ngy thng nm?

- K pht cho ai.

- Theo th tn dng loi no? s L/C? ngy thng nm m

L/C?

V. CHP NHN HI PHIU ACCEPTANCE:

Chp nhn hi phiu l mt hnh thc xc nhn vic m bo

thanh ton ca ngi tr tin hi phiu.

S chp nhn hi phiu c thc hin bng cch: ngi tr

tin ghi vo mt trc, gc di bn tri ca t hi phiu bng ch

Chp nhn (Accepted) k bn l ch k ca ngi tr tin. Nu mt

trc ca hi phiu y kn, ngi chp nhn tr tin c th k

chp nhn mt sau, hoc c th chp nhn bng mt thng bo chp

nhn.

VI. K HU HI PHIU ENDORSEMENT:

K hu hi phiu l mt th tc chuyn nhng hi phiu t

ngi hng li ny sang ngi hng li khc.

Vic k hu s c thc hin bng cch chuyn nhng hi

phiu phi k vo mt sau ca t hi phiu ri chuyn hi phiu cho

HELLOHighlight

HELLOHighlight

52

ngi c chuyn nhng. Vic k hu c th c thc hin mt

trong 4 hnh thc sau:

- K hu trng (Blank endorsement).

- K hu theo lnh (To order endorsement).

- K hu hn ch (Restrictive endorsement).

- K hu min truy i (Without recourse endorsement).

VII. BO LNH HI PHIU GUARANTEE:

Bo lnh hi phiu l s cam kt ca ngi th ba (thng

thng l t chc ti chnh) v vic tr tin cho ngi hng li nu

nh n thi hn m ngi b k pht khng thanh ton.

Hnh thc bo lnh c thc hin bng cch ghi ch bo lnh

vo mt trc hoc sau ca t hi phiu v ngi bo lnh s k ln

hi phiu. Ngoi ra, mt s nc ngi ta c th thc hin vic bo

lnh bng mt vn th ring gi l bo lnh b mt.

VIII. KHNG NGH PROTEST:

Khng ngh l mt th tc php l bo v quyn li cho ch n,

l bn tuyn b ca cng chng vin, ngi i din c quan php

lut, xc thc tnh trng khng tr n ca con n. Bn khng ngh c

th c thng bo rng ri, c trn bo ch buc con n v danh d

ca mnh m phi tr n. Thng thng cng chng vin s gi thng

bo cho con n trc, nu khng c phn ng th mi lp giy khng

ngh cho ngi chp nhn tr tin v nhng ngi c lin quan nh

53

ngi bo lnh, ngi k hu chuyn nhng. Giy khng ngh phi

do ngi hng li lp ra trong thi gian khng qu hai ngy lm vic

k t ngy ht hn thanh ton ca hi phiu.

IX. CHIT KHU HI PHIU DISCOUNT:

Chit khuu hi phiu l nghip v cho vay ca ngn hng rt

pht trin cc nc t bn ch ngha. Ngi bn hoc hng li hi

phiu xut trnh hi phiu cha n hn tr tin cho ngn hng. Nu

h cn bn hi phiu ly tin ngay, ngn hng s mua hi phiu

vi mt gi thp hn s tin ghi trn hi phiu.

Nu hai bn ng , ngi hng li hi phiu s thc hin

nghip v k hu chuyn nhng hi phiu cho ngn hng.

Chnh lch gia s tin ghi trn t hi phiu vi s tin ngn

hng b ra mua t hi phiu gi l li tc chit khu.

T l phn trm gia li tc chit khuu v s tin ghi trn hi

phiu gi l t sut chit khu.

Trong thng mi quc t, bn cnh hi phiu cn c lnh

phiu (Promissory Notes) Hi phiu nhn n. Lnh phiu l li ha,

li cam kt tr tin ca ngi nhp khu, ngi mua i vi ngi

hng li. Lnh phiu v hi phiu gp thnh thng phiu.

54

Mu 1: LNH PHIU TR NGAY

NewYork 30 December 2005

USD 5,000.00

I promise to pay bearer on demand the sum of US Dollars five

thousand only.

Mr Agassi

Mu 2: LNH PHIU C K HN

NewYork 24 January 2005

USD 5,000.00

Three months after date I promise to pay David Henry or order the

sum of US Dollars five thousand only.

David Cantona

55

CU HI N TP

1. Th no l hi phiu? Trnh by cc ni dung chnh trn mt

hi phiu?

Hng dn: xem phn khi nim v ni dung ca hi phiu.

2. K hu hi phiu l g? Vic k hu hi phiu c th c thc

hin theo cc cch thc no? Cho bit ngha vic k hu hi

phiu?

Hng dn: xem phn khi nim v hnh thc k hu hi

phiu.

3. Lp hi phiu i tin n v nhp khu vi cc thng tin sau

y:

- Cng ty TNHH Nam Phan k kt hp ng xut khu s

20/2005 HDXK ngy 20/11/2005 vi cng ty

Suzakoma (Nht).

- Gi tr hp ng: 95.000 USD.

- Phng thc thanh ton tr chm 60 ngy k t ngy ca

vn n.

- Ngy giao hng 11/01/2006 theo ho n s 6

2006/HTM.

- Cng ty Nam Phan nh ngn hng ngoi thng thu h

s tin trn.

Hng dn:

56

No: TD/1234 BILL OF EXCHANGE

For: USD 95,000.00 TpHCM, 15/01/2006

At 60 days after bill of lading date sight of this SECOND Bill of

Exchange (First of the same tenor and date being unpaid) Pay to the

order of BANK FOR FOREIGN TRADE OF VIETNAM the sum of

United States Dollars ninty five thousand only.

Value received as per our invoice (s) No(s) 6-2006/HTM Dated 11

january 2006

Draw under contract No(s) 20/2005- HXK Dated 20/11/2005

To: Suzakoma company in Japan

Drawer

General Director

Nguyen Thuy Anh

Nam Phan company

57

BI 5:

CHEQUE & TH THANH TON

A. GII THIU:

I. MC TIU:


- Hiu c ni dung v phm vi p dng ca hai phng

tin s dng ph bin trong thanh ton quc t l sc v

th ngn hng.

- Nhn bit c u v nhc im ca cc phng tin

thanh ton v t , s dng mt cch linh hot cc

phng tin trong tng phng thc thanh ton c th.

- Lp v s dng sc, th thanh ton theo ng thng l

quc t.

II. NI DUNG TM TT:

Ni dung bi 5 s gii thiu cho hc vin hai phng tin c

s dng ph bin trong thanh ton quc t l sc v th nha. Phng

php lp, x l v s dng i vi tng phng tin cng c cp

c th trong ni dung bi, t , gip hc vin thy c u

nhc im v phm vi p dng ca tng phng tin trong thanh

ton quc t.

58

B. NI DUNG:

I. SC (CHEQUE CHECK CHQUE): 1. Khi nim:

Sc l mt t mnh lnh v iu kin ca ngi ch ti khon

tin gi, ra lnh cho ngn hng trch t ti khon ca mnh mt s tin

nht nh tr cho ngi cm sc, ngi c tn trong sc hoc tr

theo lnh ca ngi y.

Hin nay sc l phng tin chi tr c dng hu nh ph bin

trong giao lu thanh ton ni a ca tt c cc nc (trong thanh ton

ni a nc ta c sc chuyn khon, sc bo chi, sc chuyn tin).

Trong thanh ton quc t, sc cng c s dng rng ri trong thanh

ton v hng ho, cung ng dch v, du lch v cc khon chi tr phi

mu dch.

2. Ni dung t sc:

T sc mun c hiu lc bt buc phi c nhng yu t sau y:

- Trc ht phi c tiu Sc.

- Ngy thng nm pht hnh sc.

- a im pht hnh sc.

- Ngn hng tr tin.

- Ti khon c trch tr.

- Yu cu tr mt s tin nht nh khng km theo iu

kin bo lu no.

- Ngi hng li t sc.

59

- Ch k ngi pht hnh sc, km theo h tn v a ch

c in sn trn t sc.

Tu tng loi sc m c thm mt s ni dung khc. Sc cng

c th do ngn hng ny pht hnh lnh tin ti mt ngn hng

khc.

3. Nhng ngi lin quan n sc:

- Ngi pht hnh sc l ch ti khon, ngi mua hng,

ngi nhn cung ng, ngi n tin lp ra sc tr n.

- Ngn hng thanh ton l ngn hng tr tin t sc.

- Ngi nhn tin cn gi l ngi th hng s tin trn

t sc. Sau khi t sc c pht hnh ra lu thng th

ngi c quyn hng li t sc cn gi l ngi cm

sc.

4. Thi hn hiu lc ca sc - Thi gian xut trnh t sc:

c im ng ch ca t sc l n c tnh cht thi hn, tc

l t sc ch c gi tr thanh ton nu thi hn hiu lc ca n cha ht

hn.

Thi gian xut trnh ca t sc c tnh t ngy pht hnh sc

n khi ngi th hng xut trnh t sc ti a im thanh ton ghi

trn t sc. Thi hn xut trnh ca t sc thng thng l tu thuc

vo phm vi khng gian m sc lu hnh v lut php cc nc quy

nh (Vit Nam hin nay quy nh thi hn xut trnh l 30 ngy k t

ngy k pht). Nhng ni chung, sc lu hnh trong ni a thi gian

thanh ton ngn hn lu hnh trong thanh ton quc t. Tuy nhin,

nu t sc c xut trnh qu thi hn xut trnh quy nh nhng

60

trong thi gian cho php (Vit Nam l 6 thng) vn c th c thanh

ton nu ngi k pht c tin thanh ton t sc .

5. Cc loi sc: a. Cn c vo tnh lu chuyn ca sc: ngi ta chia ra lm

3 loi

- Sc ch danh (Nominal Cheque).

- Sc v danh (Cheque to Bearer).

- Sc theo lnh (Cheque to Order).

b. Cn c vo c im s dng sc: ngi ta chia lm

nhiu loi sc khc nhau

- Sc gch cho (Corossed Cheque).

- Sc xc nhn (Certified Cheque).

- Sc du lch (Travller Cheque).

II. TH NGN HNG BANK CARD:

Sc gi v tr quan trng trong s nhng phng tin chi tr,

nhng v phng din rt tin v chi tr, sc v ang b th nha

cnh tranh. Nhng th chi tr u tin c xut hin Hoa K vo

nhng nm ca th k 20. Nhng n ch thc s pht trin trong

nhng nm 1950.

Vo khong nm 1965 th chi tr xut tr chu u v pht

trin t nm 1971 song song vi s rt tin ca my t ng (DAB:

Distributeurs ATM: Automatic Teller Machine) v cc ghi s t

ng ca ngn hng (GAB: Guchet Automatique de Banque). Php c

61

khong 2 triu th ang lu hnh, M c khong 700 triu th lu

hnh

Th ngn hng l g? l phng tin thanh ton m ngi s

hu ch th c th s dng n rt tin mt ti cc my, cc quy t

ng ca ngn hng, ng thi c th s dng th thanh ton tin

hng ho dch v.

1. M t k thut:

Th c lm bng nha cng (Plastique Rigide) c hnh ch

nht, c kch thc tiu chun l 96mm x 54mm x 0,76mm. Trn th

c mt s thng tin sau:

- Mt trc ca th ghi: tn ca th, ngn hng, biu tng,

s ca th (13 hoc 16 s), ngy bt u c gi tr v

ngy ht hn hiu lc (valid fromexpired end) v tn

ngi ch th, c th c hnh v ch k ch th Tt c

thng tin c in ni.

- Mt sau ca th: c nhng ng bng t tnh, mt bng

trng trn c ch k ca ch th Bng t tnh l mt

b nh cha ng mt phn hay ton b nhng thng tin

sau y:

S ca th. Tn ch th. Thi hn hiu lc. L lch ngn hng. M s b mt (mi ch th c mt mt m ring). Mc rt tin ti a cho php v cng s d.

62

Mt s th c bit nhng thng tin ny ghi vo b nh c bit

(memory chip) v c khi c gn thm mt b phn tnh ton cc

nh (micro processor).

C th ghi ch thm ngn hng, a ch ca ngn hng.

2. Cc loi th v cng dng ca n:

- Th ATM: l loi th ghi n, gip cho ngi ch th c

th s dng ni chuyn vi my ATM (Automated

Teller Machine) v qua my ATM, ch th c th bit s

d ti khon, rt tin, i m s PIN (Personal

Identification Number), chuyn khon, np tin vo ti

khon, thanh ton tin dch v, mua th co in thoi.

- Th thanh ton (Payment Card): l loi th c dng

rt tin mt v thanh ton tin hng ho dch v ti cc c

s chp nhn th. Th thanh ton c th l th ghi n

hoc th tn dng, th ni a hoc th quc t.

- Th ghi n (Debit Card): loi th pht hnh da trn c

s ti khon k qu, ti khon th hay ti khon tin gi

khng k hn, khi ch th s dng th s d ca ti khon

s gim tc thi. Nu c ngn hng cp hn mc thu

chi, th khch hng c th chi tiu vt qu s d trn ti

khon vng lai nhng phi trong hn mc tn dng

thng bo trc cho khch hng (thng thng bng mt

hay hai thng lng ca bn).

- Th tn dng (Credit Card): l loi th dng thanh ton

trc, tr tin cho ngn hng sau, ngha l da vo uy tn

hoc kh nng ti chnh ca ch th m ngn hng s cp

cho ch th mt hn mc tn dng nht nh cho php

63

ch th tiu xi trong hn mc y, sau theo tng nh

k (c th cui thng) ngn hng s gi ho n thanh

ton cho ch th (Statement of Cardholder Account), ch

th phi thanh ton li cho ngn hng s tin tn dng m

ch th s dng.

- Th quc t: l loi th thanh ton ca mt t chc th

quc t c pht hnh bi mt ngn hng thnh vin ca

t chc v c s dng rng ri trn tan th gii

nh: Master Card, Visa csrd, JCP card N c th l th

tn dng hay th ghi n. Nu th ch s dng trong nc

th gi l th ni a.

3. Nhng li ch ca th thanh ton i vi x hi, ngn hng,

ch th, c s chp nhn th:

a. i vi ngi s dng th:

- Th l phng tin thanh ton khng dng tin mt c

php lut chp nhn, thun tin cho vic thanh ton

nhanh chng, chnh xc v tin li trong vic thanh ton

tin hng ho dch v Ch th khng cn phi mang

theo nhiu tin mua hng, khng phi nhn nhng t

tin l, tin gi, tin rch, khng tn nhiu thi gian

kim m

- L hnh thc gi tin mt ni, s dng c nhiu ni,

vic s dng d dng, an ton, vn minh v hin i.

- C th s dng th trn phm vi ton quc v quc t.

- Trong mt s trng hp, ch th c ngn hng cho

vay tin s dng trc tr sau m khng cn phi th

chp.

64

- c bit khi c th (th ghi n v th tn dng), trong ti

ngi ch th rt t tin v kh nng ti chnh v cm thy

mnh sang trng, t tin trc bn b, gia nh, nht l i

vo nhng ni sang trng v du lch hay i cng tc nc

ngoi nn c th quc t mang theo.

b. i vi ngn hng pht hnh th:

Ngn hng pht hnh th s a dng ho c sn phm dch v

m cn c th tng doanh thu khi pht hnh th cho khch hng v thu

c ph ca c hai bn: Ph thu t ch th v ph t i l chp nhn

th. Tin li trong thanh ton th s to iu kin cho ngn hng thu

ht khch hng n giao dch vi ngn hng. Mt khc ngn hng cn

huy ng c s lng ln trn ti khon tin gi ca ch th vi li

sut thp v m rng tn dng thng qua thu chi hay th tn dng.

Tuy nhin trong giai on u, chi ph cho nhng ngn hng pht

hnh th l rt ln v cc ngn hng cn ch : Hiu qu trong pht

hnh th khng ch th hin qua doanh thu ph trong thanh ton th m

n phi c th hin trong mi quan h vi cc hot ng khc ca

ngn hng: huy ng vn, tn dng, maketing, s lng khch hng

c. i vi ngn hng thanh ton th:

Ngn hng thanh ton c th gia tng li nhun t phn hoa

hng c hng khi lm trung gian thanh ton, c thm cc dch v

thanh ton mi phc v khch hng hin c.

d. i vi c s chp nhn th (n v c thit b kim tra

v c th, c th):

65

Thng qua vic lm i l chp nhn th, cc n v kinh doanh

c th thu ht khch hng s dng th. a dng ho hnh thc thanh

ton s gip n v kinh doanh to thun tin cho khch hng trong

vic thanh ton, qua gp phn tng doanh thu. c bit l khch du

lch quc t hin nay, i a s h dng th v nhng ngi giu c,

ch th hay i siu th, khi c s kinh doanh s bn c nhiu

hng khi chp nhn thanh ton th.

e. i vi x hi:

- Gim c nhiu chi ph cho x hi: Thanh ton qua th

s gim c khi lng tin mt trong lu thng, t

gim c mt khon chi ph rt ln cho vic in n, bo

qun, vn chuyn, kim m, nhn s thc hin

- Thanh ton bng th s em li nn vn minh lch s

trong thanh ton v v sinh trong s dng tin t.

- H thng ngn hng thu ht c ngun vn tm thi

nhn ri ti tr cho nn kinh t vi li sut thp.

- Gp phn kim sot v tng ngun thu cho nh nc: khi

m hu ht cc khon thu nhp v chi ph u thanh ton

qua ngn hng th vic tnh thu v thu thu s d dng

hn, hn ch c tnh trng trn thu.

66

CU HI N TP

1. Sc l g? Sc bao gm nhng loi no? Hy gii thiu c

im ca tng loi?

Hng dn: xem phn khi nim v cc loi sc.

2. Th no l th thanh ton? Th thanh ton bao gm nhng loi

no? Nu u nhc im ca vic s dng th thanh ton so

vi vic thanh ton bng tin mt?

Hng dn: xem phn khi nim v th thanh ton, cc loi th

v cng dng ca n, nhng li ch ca th thanh ton i vi

x hi, ngn hng, ch th, c s chp nhn th.

67

BI 6:

PHNG THC CHUYN TIN

& GHI S

A. GII THIU:

I. MC TIU:


- Hiu c ni dung v cc bc c th trong quy trnh

thc hin ca phng thc chuyn tin v ghi s.

- nh gi c u, nhc im v phm vi p dng ca

phng thc thanh ton quc t.

- Kt hp mt cch linh hot vi cc phng thc khc v

t , la chn c phng thc thanh ton quc t ti

u nht cho doanh nghip trong tng trng hp c th.

II. NI DUNG TM TT:

Ni dung bi 6 s gii thiu cho hc vin hai phng thc n

gin nht v s dng kh ph bin trong thanh ton quc t l phng

thc chuyn tin v ghi s. Hc vin s c cung cp quy trnh cng

nh l cc bc thc hin c th, t thy c u, nhc im v

phm vi p dng ca tng phng thc trong nhng trng hp c

th.

68

B. NI DUNG:

Phng thc thanh ton quc t l ton b qu trnh, cch thc

nhn tr tin trong giao dch mua bn ngoi thng gia ngi nhp

khu v ngi xut khu. Trong quan h ngoi thng i vi cc

nc t bn ch ngha c rt nhiu phng thc thanh ton khc nhau

nh: Phng thc chuyn tin, phng thc ghi s, phng thc nh

thu, phng thc tn dng chng t Mi phng thc thanh ton

u c u v nhc im, th hin qua s mu thun v quyn li

gia cc bn tham gia: ngi nhp khu v ngi xut khu. V vy,

vic vn dng phng thc thanh ton no phi c hai bn bn bc

thng nht v ghi vo hp ng mua bn ngoi thng.

Nhng ni chung l tu thuc vo quan h gia n v chng ta

vi n v bn tn nhim hay khng tn nhim, c bit l quan h

gia Ngn hng nc ta vi Ngn hng nc bn cng l nhn t ng

ch khi la chn phng thc thanh ton thch hp.

I. PHNG THC CHUYN TIN (REMITTANCE):

1. Khi nim:

Phng thc chuyn tin l phng thc thanh ton n gin

nht, trong mt khch hng (ngi tr tin, ngi mua, ngi nhp

khu) yu cu Ngn hng phc v mnh chuyn mt s tin nht

nh cho ngi hng li (ngi bn, ngi xut khu, ngi nhn

tin) mt a im xc nh trong mt thi gian nht nh.

69

2. Qu trnh tin hnh nhim v:

Trong phng thc chuyn tin cho cc bn lin quan:

- Ngi pht hnh lnh chuyn tin (ngi mua, nhp

khu).

- Ngn hng nhn thc hin vic chuyn tin (Ngn hng

ni n v chuyn tin m ti khon tin gi ngoi t).

- Ngn hng chi tr, chuyn tin (ngn hng i l ca

ngn hng chuyn tin).

- Ngi nhn chuyn tin (ngi bn, t chc xut

khu).

S 1: Quy trnh thanh ton theo phng thc chuyn tin

- Bc 1: Sau khi tho thun i n k kt hp ng mua

bn ngoi thng, t chc xut khuu thc hin vic

cung ng hng ho, dch v cho t chc nhp khu ng

thi chuyn giao ton b chng t (vn n, ho n,

chng t v hng ho v chng t c lin quan).

- Bc 2: T chc nhp khu sau khi kim tra chng t,

ho n vit lnh chuyn tin gi n ngn hng phc v

mnh.

- Bc 3: Sau khi kim tra, nu hp l v kh nng

thanh ton Ngn hng s trch ti khon ca n v

chuyn tin gi giy bo n, giy thanh ton cho n

v nhp khu.

- Bc 4: Ngn hng chuyn tin ra lnh (bng th hay

in bo) cho Ngn hng i l ca mnh nc ngoi

chuyn tr cho ngi nhn tin (t chc xut khu).

70

- Buc 5: Ngn hng i l chuyn tin cho ngi c

hng (trc tip hoc gin tip qua ngn hng khc) v

gi giy bo cho n v.

Lu : cc bc trn c th thay i trt t tu theo iu khon thanh

ton ca hp ng, tr trc, tr sau hay tr ngay sau khi nhn

c chng t.

3. Hnh thc chuyn tin:

- Hnh thc in bo (T/T Telegraphic Transfer) thng

qua Bank draft.

- Hnh thc th chuyn tin (M/T Mail Transfer) thng

qua Bank draft.

4. Nhn xt:

- Trong phng thc chuyn tin, Ngn hng ch l trung

gian thc hin vic thanh ton theo u nhim hng

th tc ph (hoa hng) v khng b rng buc g c.

- Vic tr tin ph thuc vo thin ch ca ngi mua. Do

, nu dng phng thc ny quyn li ca t chc xut

khu khng m bo. V vy, phng thc ny t c s

dng. Ngi ta p dng phng thc thanh ton chuyn

tin trong vic thanh ton cc khon tng i nh nh

thanh ton chi ph c lin quan n xut nhp khu, chi

ph vn chuyn bo him, bi thng thit hi, hoc dng

trong thanh ton ph mu dch, chuyn vn, chuyn li

nhun u t v nc Tuy nhin, trong thc t cc t

chc xut khu Vit Nam thng yu cu t chc nhp

71

khu phi chuyn tin trc ngy giao hng t 3 n 5

ngy.

II. PHNG THC GHI S ( OPEN ACCOUNT):

Phng thc ghi s l phng thc thanh ton m trong t

chc xut khu khi xut khu hng ho, cung ng dch v th ghi n

cho bn nhp khu vo mt cun s ring ca mnh v vic thanh ton

cc khon n ny c thc hin trong thi k nht nh (hng thng,

qu).

Thc hin phng thc ny l t chc xut khu thc hin

vic cp mt khon tn dng thng mi. Thng thng phng thc

ny ch p dng trong thanh ton gia hai n v quan h thng

xuyn v tin cy ln nhau.

72

CU HI N TP

1. Th no l phng thc chuyn tin? Trnh by quy trnh thanh

ton quc t theo phng thc chuyn tin tr trc v chuyn

tin tr sau? Nu u v nhc im ca vic vn dng cc

phng thc i vi mt doanh nghip xut khu v doanh

nghip nhp khu.

Hng dn: xem phn khi nim, quy trnh v nhn xt ca

phng thc chuyn tin.

2. Nu u v nhc im ca phng thc ghi s?

Hng dn: xem phn ni dung ca phng thc ghi s, Lu

, phng thc ghi s thng c s dng khi i tc c mi

quan h lu di, thng xuyn v tin cy.

73

BI 7:

PHNG THC THANH TON NH THU

(COLLECTION OF PAYMENT)

A. GII THIU:

I. MC TIU:



thc hin ca phng thc thanh ton nh thu.


phng thc thanh ton nh thu trong thanh ton quc t.




II. NI DUNG TM TT:

Ni dung bi 7 s gii thiu cho hc vin quy trnh, cc bc

thc hin c th ca phng thc thanh ton nh thu. Qua , hc

vin c th thy c u, nhc im v phm vi p dng ca phng

thc nh thu trong nhng trng hp c th. Ngoi ra, cc phng

tin thanh ton quc t cng c gii thiu v vn dng mt cch

linh hot trong phng thc thanh ton.

74

B. NI DUNG:

Phng thc thanh ton nh thu c thc hin theo quy tc

thng nht v nghip v nh thu do phng thng mi quc t ban

hnh s xut bn 522 nm 1995 c gi tr hiu lc t ngy 01/01/1996

(The uniform rules for collection ICC PUB N 522-1995

Revision).

I. KHI NIM CHUNG V NH THU:

- Phng thc nh thu l nghip v x l ca Ngn hng

i vi cc chng t quy nh theo ng ch th nhn

c nhm :

Chng t c thanh ton hoc c chp nhn. Chuyn giao khi chng t c thanh ton hay c

chng nhn.

Chuyn giao chng t theo ng cc iu khon v iu kin khc.

- Chng t (Documents) bao gm: ho n, vn n, giy

chng nhn s lng, cht lng, phiu ng gi, phiu

kim dch v sinh

II. CC LOI NH THU:

Cn c vo ni dung cc chng t thanh ton gi n Ngn

hng nh thu m chia phng thc thanh ton thnh 2 loi:

75

1. Nh thu trn (Clean Collection):

Khi nim: Nh thu trn l phng thc thanh ton m trong

t chc xut khu sau khi giao hng cho t chc nhp khu, nh

ngn hng thu h trn c s chng t ti chnh khng c km theo

chng t thng mi.

Thc t th nh thu trn thng pht sinh trong thanh tan

cheque.

S 2: Quy trnh thanh ton theo phng thc nh thu trn

- Bc 1: Cn c vo hp ng mua bn ngoi thng t

chc xut khu giao hng cho t chc nhp khu, ng

thi gi thng b chng t hng ho cho t chc nhp

khu nhn hng. B chng t trong thanh ton nh thu

thng qua gm c: ho n thng mi, chng t hng

ho (giy chng nhn trng lng, phiu ng gi, bng

k chi tit, vn ti n, chng t bo him, chng t

phm cht, kim nghim v cc chng t khc).

76

- Bc 2: Trn c s giao hng v chng t hng ho gi

bn nhp khu, t chc nhp khu k pht hi phiu, gi

n Ngn hng phc v mnh nh thu h tin

- Bc 3: Ngn hng nh thu gi th u nhim km theo

hi phiu ca t chc xut khu, sang Ngn hng i l

ti nc nhp khu nh thu h.

- Bc 4: Ngn hng i l gi hi phiu cho t chc nhp

khu theo ng a ch trn hi phiu yu cu thanh

ton

- Bc 5: Sau khi kim tra, i chiu hi phiu vi b

chng t hp ng nu thy hp l, t chc nhp khu s

ra lnh cho ngn hng ph v mnh thanh ton (trng

hp hp phiu tr ngay) hoc k chp nhn ln hi phiu

(hi phiu c k hn). Trng hp khng hp l t chc

nhp khu s khng thanh ton.

- Bc 6: Ngn hng i l thc hin cc bt ton chuyn

tin v gi bo c hoc hi phiu chp nhn v ngn

hng nh thu bn xut khu, hoc thng bo v s t chi

thanh ton ca bn nhp khu.

77

2. Nh thu km chng t (Documenttay Collection):

Khi nim: Phng thc nh thu km chng t l phng thc

thanh ton m trong t chc xut khu nh ngn hng thu h tin

t t chc nhp khu khng nhng ch cn c vo hi phiu m cn

cn c vo b chng t hng ho gi km theo hi phiu, vi iu

kin nu t chc nhp khu ng tr tin hoc chp nhn ln hi

phiu th ngn hng mi giao b chng t hng ho cho t chc nhp

khu nhn hng.

Nh vy, trong trng hp n v nhp khu khng ng tr

tin, th ngn hng khng giao b chng t tc l hng ho cung

ng qua nc nhp khu vn thuc quyn s hu ca t chc xut

khu.

78

- Bc 1: Cn c vo hp ng mua bn ngoi thng

c k kt gia hai n v, t chc xut khu thc hin

nghip v giao hng sang nc nhp khu.

- Bc 2: Trn c s giao hng t chc xut khu k pht

hi phiu i tin t chc nhp khu km theo b chng

t hng ho v ch th nh thu (Ph lc 1) gi n ngn

hng phc v mnh nh thu h (Remitting Bank).

- Bc 3: Ngn hng nh thu gi hi phiu, b chng t

hng ho km theo ch th nh thu (Ph lc 2) gi ngn

hng i l nc nhp khu nh thu h tin

(Collecting Bank). Nu khng ng thu h th phi

thng bo ngay (Fax, telex, swift).

Ni dung ch th nh thu (Collection instruction):

79

- Chi tit v ngn hng gi nh thu: Tn, a ch, in

thoi, fax, telex

- Chi tit v tn ngi tr tin: Tn, a ch, in thoi, fax,

telex

- S tin v loi tin nh thu.

- Danh mc chng t, s lng tng loi chng t nh

km.

- iu khon thanh ton D/P, D/A.

- Ph nh thu.

- Li sut, k hn, c s tnh li.

- Phng thc thanh ton v phng thc tr tin.

- Cc ch th trong trng hp t chi thanh ton, t chi

chp nhn hoc s mu thun gia cc ch th.

80

PH LC 2: NI DUNG CH TH NH THU GI NGN

HNG THU H

COLLECTION INSTRUCTION

PH LC 1: NI DUNG CH TH NH THU GI NGN HNG CHUYN NH THU

Collection Instruction Place and Date Ref

1. (The principal) 3. Drawee

2. To: (The Remitting) 4. Collecting Bank:

5. Collection Documents: Commercial Documents

- Draft: - Invoice: - B/L: -

-

Financial Documents - Bill of Exchange - Promissory Note: - Cheques: - -

6.Terms of Collection - Your charges & expenses - at our Account - at the Drawees Account

- If refused by the Drawee - It may be Waived - It can bot be waived without our Approval

- Collecting Banks Charges & expenses - at our Account - at the Drawees Account

- If refused bu the Drawee expenses - It may be Waived - It can not be waived witouth our Approval

8. Interest of usance Usance intererst atP.A (360/365 days per year) fromto Amount available: If fefused by the Drawee. It may be waied

o It can mot be waied withoit our approval

o Advice of Payment and / or Acceptance and maturity date by o Cable o Mail is required o Protest in case of non-payment/non-acceptance is required

This collection is subject to the Uniform Rules for Collection, 1995 Revision ICC Publication No 522. (Authorised Signature)

81

PH LC 2: NI DUNG CH TH NH THU GI NGN

HNG THU H (COLLECTION INSTRUCTION)

(Place and date)

Our ref. Cont. No. Date: Principal: Drawee: Terms of collection: (Marked (x) where appropriate) Documents against Payment Documents against Acceptance for days from/after maturity

Docs 1st Mail 2nd Mail

-This collection is subject to the Uniform Rules for collection, 1995 Revision, ICC Publication No.522 -Incase of non-acceptance/non-payment, please notify us by teles given reason. - Please advise us the maturity date by telex: - Collecting commissionand other wxpenses are covered by the Drawee. - Our banking charges and expenses are at the Drawees A/C. Please collect and remit the amount to us a instructed hereafter. If refused

It may be waied It can not be qaied without our approval

-Interest at the Drawees A/C at % for period of on the basic of days per yaer. Please collect and remit to us instructed hereafter

It may be waied It can not be waied without out approval

- Instruction for payment: - Prorest in case of non payment/ non acceptance is required

Authorized

Signature

Logo, name, address Fax, phone of Remitting Bank Mail to:

Mail to:

Amount

82

- Bc 4: Ngn hng nh thu gi li b chng t gc, ngn

hng ch gi hi phiu v bn sao chng t cho t chc

nhp khu.

- Bc 5: n v nhp khu kim tra hi phiu v bn sao

chng t, i chiu vi hp ng m quyt nh ng

hay t chi thanh ton. Nu ng th c hai trng hp:

Nu l nh thu tr tin ngay (D/P Documents against payment) th t chc nhp khu phi tr tin

thanh ton ngay ngn hng mi giao b chng t

gc nhn hng.

Nu l nh thu chp nhn tr tin theo chng t (D/A documents against Acceptance) th t chc

nhp khu ch cn k chp nhn tn hi phiu ngn

hng s giao b chng t.

- Bc 6: Ngn hng i l chuyn giao chng t hng ho

cho t chc nhp khu nhn hng (Ngn hng chp

nhn c s ng thanh ton).

- Bc 7: Ngn hng i l thc hin cc bt ton chuyn

tin v gi bo co hoc hi phiu chp nhn v Ngn

hng nh thu bn xut khu, hoc thng bo v s t chi

thanh ton ca t chc nhp khu.

- Bc 8: Ngn hng tin hnh thanh ton cho t chc xut

khu hoc chuyn hi phiu chp nhn hoc thng

bo v s t chi thanh ton ca bn nhp khu.

Nhn xt: S dng phng thc thanh ton nh thu km chng t

quyn li ca t chc xut khu c c m bo hn

khng b mt hng nu bn nhp khu khng thanh ton,

83

vai tr ngn hng c nng cao thm trch nhim. Tuy

nhin tc thanh ton vn chm, ri ro cho bn xut khu

vn ln.

III. NHNG C IM CN CH KHI P DNG

PHNG THC NH THU:

- Trong trng hp n v chng ta l t chc xut khu

th ch nn dng phng thc thanh ton nh thu km

chng t vi iu kin D/P (tr tin mi giao b chng

t).

- Khi lp hi phiu i tin t chc nhp khu, th cn lu

, t chc nhp khu l ngi tr tin ch khng phi

ngn hng v vy hi phiu phi ghi tn ngi tr tin l

nh nhp khu vi y chi tit tn, a ch

- Chi ph nh thu tr ngn hng bn no chu? Nu thu

khng c th bn xut khu phi thanh ton ph cho c

hai ngn hng.

- Trng hp t chc nhp khu khng ng thanh ton

th cch gii quyt l hng nh th no?

84

CU HI N TP

1. Th no l phng thc thanh ton nh thu km chng t theo

iu khon D/A? Trnh by quy trnh v gii thch cc bc

thc hin phng thc ny? L mt doanh nghip nhp khu,

bn cn xem xt nhng vn g khi k kt mt hp ng xut

khu vi phng thc thanh ton l phng thc nh thu km

chng t theo iu khon D/A?

Hng dn: Xem phn khi nim, quy trnh v c im cn

ch ca phng thc nh thu km chng t. Lu phng

thc thanh ton nh thu km chng t theo iu khon D/A l

phng thc nh thu chp nhn tr tin theo chng t.

2. Trnh by quy trnh thanh ton quc t ca mt hp ng ngoi

thng vi iu khon thanh ton l 30% gi tr hp ng

thanh ton trc theo iu khon T/T v 70% gi tr hp ng

thanh ton theo iu khon D/P. Nu r cc bc trnh by

trong quy trnh ny?

Hng dn: Quy trnh thanh ton quc t ca mt hp ng

ngoi thng vi iu khon thanh ton l 30% gi tr hp

ng thanh ton trc theo iu khon T/T v 70% gi tr hp

ng thanh ton theo iu khon D/P chnh l s kt hp ca

hai phng thc thu tin tr ngay.

85

BI 8:

PHNG THC GIAO CHNG T

NHN TIN (CAD COD)

(Cash Against Documents Cash On

Delivery)

A. GII THIU:

I. MC TIU:



thc hin ca phng thc giao chng t nhn tin.


phng thc thanh ton giao chng t nhn tin trong

thanh ton quc t.




II. NI DUNG TM TT :

86

Ni dung bi 8 s gii thiu cho hc vin quy trnh, cc bc

thc hin c th ca phng thc thanh ton giao chng t nhn tin.

Qua , hc vin c th thy c u, nhc im v phm vi p

dng ca phng thc giao chng t nhn tin trong nhng trng

hp c th.

B. NI DUNG:

I. KHI NIM:

Phng thc CAD l phng thc thanh ton m trong t chc

nhp khu trn c s hp ng mua bn, yu cu ngn hng bn xut

khu m cho mnh mt ti khon tn thc (Trust account) thanh

ton tin cho t chc xut khu, khi nh xut khu xut trnh y

chng t theo nhng tho thun.

II. QUY TRNH THANH TON:

Bc 1: Trn c s hp ng mua bn ngoi thng, t chc

nhp khu yu cu ngn hng bn xut khu m cho mnh mt ti

khon tn thc (Trust account). S d ti khon ny bng 100% tr gi

hp ng v n c dng thanh ton cho t chc xut khu theo

ng cc tho thun gia nhp khu v ngn hng (Memorandum) v

vic nh nhp khu m ti khon tn thc.

87

Bc 2: Ngn hng thng bo cho t chc xut khu.

Bc 3: T chc xut khu cung ng hng sang nc nhp

khu theo ng tho thun trn hp ng.

Bc 4: Trn c s giao hng, t chc xut khu xut trnh

chng t theo ng ch nh.

Bc 5: Ngn hng kim tra chng t, i chiu vi bn ghi

nh trc y, nu ng th thanh ton tin cho n v xut khu t ti

khon tn thc ca n v nhp khu.

Bc 6: Ngn hng chuyn b chng t cho nh nhp khu v

quyt ton ti khon tn thc.

88

Phng php ny c p dng trong trng hp t chc nhp

khu rt tin tng nh xut khu v t chc nhp khu c vn phng

i din ti nc xut khu.

89

CU HI N TP

1. Th no l phng thc CAD? Trnh by quy trnh v gii thch

cc bc thc hin ca phng thc CAD?

Hng dn: Xem phn khi nim v quy trnh thanh ton ca

phng thc thanh ton CAD

2. Nu vai tr ca ngn hng trong phng thc CAD?

Hng dn: Xem quy trnh thanh ton ca phng thc CAD.

Lu n vic kim tra tnh y ca b chng t m ngn

hng nhn t nh xut khu.

90

BI 9:

PHNG THC THANH TON

TN DNG CHNG T

(Documentary Credit Le Crdit

Documentaire)

A. GII THIU:

I. MC TIU:



thc hin ca phng thc thanh ton tn dng chng t.


phng thc thanh ton ng dng chng t trong thanh

ton quc t.

- Kt hp mt cch linh hot vi cc phng thc khc, v



II. NI DUNG TM TT:

Ni dung bi 9 s gii thiu cho hc vin quy trnh thanh ton,

cc bc thc hin c th ca phng thc thanh ton tn dng chng

91

t. Qua , hc vin c th thy c u, nhc im v phm vi p

dng ca phng thc tn dng chng t trong nhng trng hp c

th.

B. NI DUNG:

Mt trong nhng phng thc thanh ton quc t hin nay c

s dng ph bin l phng thc tn dng chng t. Ni dung phng

thc thanh ton tn dung chng t c thc hin theo bn Quy tc

v thc hnh thng nht v tn dng chng t (Uniform Customs and

practice for documentary credits) do phng thng mi quc t (ICC)

ban hnh. Vn bn u tin c xut bn nm 1933 sau c sa

i qua cc nm 1951, 1962, 1974 v tip theo l bn sa nm 1983

(s 400.ICC). Phng thng mi quc t ICC ban hnh vn bn

mi nht ICC UCP No500 c gi tr hiu lc t ngy 1/1/1994

c cc gii kinh doanh thng mi v ngn hng hu ht cc

nc p dng ph bin. Trong phng thc tn dng chng t ngn

hng khng ch l ngi trung gian thu h, chi h, m cn l ngi i

din bn nhp khu thanh ton tin cho bn xut khu, m bo cho t

chc xut khuu c khon tin tng ng vi hng ho m h

cung ng, ng thi m bo cho t chc nhp khu nhn c s

lng, cht lng hng ho tng ng vi s tin mnh thanh ton.

Vi nhng u im phng thc thanh ton chng t tr thnh

phng thc thanh ton hu hiu nht cho c hai bn xut khu v

nhp khu.

I. S LC V ICC UCP No.500 RE 1993:

92

UCP 500 l mt vn bn php l quc t khng mang tnh cht

bt buc cc bn mua bn quc t phi p dng. Do nu p dng

UCP500 th phi dn chiu iu y trong th tn dng ca mnh. n

nay c hn 160 nc trn th gii cng nhn v tuyn b p dng

UCP 500 RE 1993.T ngy ra i n nay, UCP tri quy 5 ln

sa i vo cc nm 1951,1962,1974,1983 v ln sau cng nht l

thng 10/1993 c hiu lc t 1/1/1994. iu ng lu l cc vn bn

ra i sau khng hu b cc vn bn trc , cho nn cc vn bn

u c gi tr thc hnh thanh ton quc t.

Bn Quy tc thng nht v hon tr lin ngn hng theo

phng thc tn dng chng t - The Uniform Rules for Bank to

bank reimbursement under Documentaty credit URR 525-1995-ICC

c gi tr t ngy 1/7/1996.

Ph bn UCP: UCP 500.1 v 500.2

- eUCP (UCP500.1) The supplement to the uniform

customs and practice for documentary credits for

electronic presentation- 01/2002 p dng cho xut trnh

chng t in t theo L/C. eUCP c 12 iu khon

- ISBP 645 (UCP 500.2) The Internation standard Banking

pratice for Examination of Document inder

Documentary Credits. Thc hnh nghip v ngn hng

theo tiu chun quc t v kim tra chng t theo L/C.

II. KHI NIM:

93

Phng thc tn dng chng t l mt s tho thun m trong

mt ngn hng (Ngn hng m th tn dng) p ng nhng yu

cu ca khch hng (ngi xin m th tn dng) cam kt hay cho php

ngn hng khch chi tr hoc chp nhn nhng yu cu ca ngi

hng li khi nhng iu khon v iu kin quy nh trong th tn

dng c thc hin ng v y .

Qua khi nim phng thc tn dng chng t ta thy c lin

quan n cc bn sau:

- Ngi xin m L/C (Applicant for the credit).

- Ngi hng li (Benneficiary).

- Ngn hng m th tn dng (ngn hng pht hnh The

issuing bank).

- Ngn hng thng bo th tn dng (The advising bank).

- Ngn hng xc nhn (The confirming bank).

- Ngn hng than ton (The paying bank).

- Ngn hng thng lng (the negotiating bank).

- Ngn hng chuyn nhng (Tranfering bank), Ngn hng

ch nh (Nominated bank), Ngn hng hon tr

(Reimbyrsing Bank), Ngn hng i tin (Claiming

bank).

Ngn hng chp nhn (accepting bank), Ngn hng chuyn

chng t (Remitting bank). Tt c c giao trch nhim c th trong

th tn dng

III. QUY TRNH TIN HNH NGHIP V PHNG THC TN DNG CHNG T:

94

1. Bc 1:

Cn c vo hp ng mua bn ngoi thng (hoc ho n

cho hng) t chc nhp khu vit n xin m tn dng gi n ngn

hng phc v mnh (Ni n v m ti khon ngoi t yu cu ngn

hng m mt th tn dng cho ngi bn, ngi xut khu hng.

Khi vit n xin m L/C t chc nhp khu (Ngi xin m

L/C) cn lu mt s ni dung quan trng:

- Vit ng theo mu n xin m ca ngn hng pht hnh

(Ph lc 3).

- Thn trng cn nhc k lng trc khi a nhng iu

kin rng buc bn xut khu vo n m L/C, lm th

no m bo c quyn li ca mnh v tn trng cc

iu khon ca hp ng.

- Ni dung n xin m L;/C l c s ngn hng vit L/C

gi bn hng li.

95

- n xin m L/C l c s php l gii quyt tranh chp

gia ngn hng m L/C v ngi xin m. n lm 2 bn,

mi bn gi mt bn

PH LC S 3: N XIN M TH TN DNG

CNG HA X HI CH NGHA VIT NAM c lp T do Hnh phc

GIY NG M TN DNG TH TR NGAY

Trn trng ngh ngn hng ngoi thng Vit Nam chi nhnh

Thnh ph H Ch Minh m cho chng ti mt tn dng th c ni

dung nh sau:

96

HOCHIMINH CITY