Xinjiang ADB-Funded Projects新疆利用亚行贷款项目ADB Loan Disbursement Seminar -亚行贷款支付研讨会Urumqi，Xinjiang乌鲁木齐, 新疆September , 20091
TABLE OF CONTENTS研讨会内容Part IADB Loan Disbursement Policies 亚行贷款支付政策Part II ADB Loan Disbursement Guidelines亚行贷款支付指南Part IIIADB Loan Disbursement Procedures 亚行贷款支付程序2
TABLE OF CONTENTS研讨会内容Part IVLoan and Grant Financial Information Services (LFIS) and Reports 贷款及赠款财务信息系统和报表Part VCommon Causes of Delays in Disbursement Processing 拖延支付的常见原因Part VIDisbursement Delegation 支付授权3
Part IADB Loan Disbursement Policies亚行贷款支付政策4
ADB Project Cycle 亚行项目周期I. PROJECT IDENTIFICATION立项VI. PROJECT II. PROJECT EVALUATIONPREPARATION项目后评估项目准备DisbursementArrangementsconsiderationsV. PROJECT IMPLEMENTATIONAPPRAISAL项目执行项目评估 & BOARD APPROVAL款谈判和批准5
Conditionsof Withdrawals from Loan Account 支付条件Bank account shall have been established at a bank acceptable to ADB银行账户应该在亚行认可的银行开设Relevant Relending/On-Lending Agreement and Subsidiary Loan Agreement should have become effective 相关的再次贷款/转贷协议和补充贷款协议应该生效6
OnlendingArrangement and Indicative Fund FlowAsian Development BankPeople’s Republic of ChinaMinistry of FinanceXinjiang Uygur Autonomous Region(ADB Loan ImprestAccount)Altay Prefecture GovernmentBoertalaMongolian Autonomous YiliKazak Autonomous（General Government)Prefecture GovernmentPrefecture Government(General Government Account)(General Government Account)KanasScenic Region Management CommitteeYiningMunicipalGovernmentKanasEnvironmental AlashankouLand Protection ConstructionYiningCityPort Construction Co. LtdAnd Transportation BureauConstruction Bureau7
Disbursement Policies支付政策1. Only for the purposesof the loan 只用于贷款目的2. Economy and Efficiency 经济性与效率性相结合3. To meet expenditures actually incurred用于实际发生的开支4. Procurement & Production in member countries在成员国进行采购和生产8
Only for the Purpose of the Loan只用于贷款目的Proceeds of ADB loan used only for the purposes for which it was approved, and with due attention to considerations of economy and efficiency. 来自亚行贷款的资金只能用于批准的目的而且应该给予贷款使用的经济性和效率性应有的关注9
Meet expenditures as they are incurred用于实际发生的开支Withdrawal outDate worksBillingof loan fundsCompleted 付款通知从贷款资金提款工程竣工日期Obligation to payconstruction cost: Incurred 支付实际发生的施工费用的义务Date contract BillingWithdrawal outSigned付款通知of loan funds合同签署日期从贷款资金提款Obligation to pay mobilizationadvance: Incurred支付实际发生的启动预付款的义务Correlation 关联性Estimated needs for Construction6 months defined 施工某6个月的需求概算Loan Withdrawal 贷款提款Obligation to pay: Incurred支付实际发生费用的义务10
Expenditure Incurred实际发生的开支The word “as incurred”does not mean that the expenditure must be incurred before loan Article 14-X第withdrawal. It may be incurred before, at the time or after loan withdrawal, as long as there is 14-X条a correlation between expenditure and loan Borrower to “实际发生”并不意味着开支必须在提款之前发生。开支draw loan funds 可以在提取贷款之前、提款的同时或之后发生，但开支only to meet 与提取贷款行为之间必须存在关联性project For instance, in the case of an imprest account, expenditures as advance is made specifically to finance they areactually expenditures to be made in the next six months. incurred.只允许借比如，在周转金账户中，一般先进行垫付，为以后6个款人提取贷款资金月中发生的开支提供资金，平衡实际发生的费用11
Meet Expenditures as They Are Incurred支付实际发生的费用In civil works, expenditure may be incurred when a mobilization advance is given to the contractor as per contract or upon partial or full completion of the project. 在土建工程中，根据合同或在工程部分或全部完成时向承包商提供启动预付款时就可能发生开支In supply of goods, expenditure is incurred when an advance payment is payable at a specified time after contract signing orupon shipment of goods. 供应商品时，在签署完合同或货物装运完毕时的某个具体时间点应支付预付款时就发生了开支Withdrawal out of Date contract Billingloan funds Signed付款通知从贷款资金提款合同签署日期12
“Member Countries”“成员国”Article 14-IX第14-IX条Proceeds of ADB loan used only for procurement in member countries. In addition, goods and services should be produced in member countries. 亚行贷款资金只能用于在成员国进行的采购活动。此外，商品和服务都应该在成员国生产或提供13
“Member Countries”“成员国”1. Place of Contract合同签署地2. Performance of Contract合同的履行3. Currency of Payment支付货币4. Nationality of Supplier供应商国籍14
“Member Countries”“成员国”-GOODS AND SERVICES SUPPLIED FROM AND PRODUCED IN MEMBER COUNTRIES由成员国供应或生产的商品和服务Mined, grown or produced in a member country在成员国开采、种植或生产Substantial transformation from raw materials and component parts tofinished goods takes place in a member country从原材料和组成零件向成品的实质性转变发生在成员国15
“Member Countries”“成员国”-Procurement in member countries成员国的采购Proceeds of ADB loans may only be used for procurement in member countries. 亚行在采购领域的贷款只提供给成员国Goods and services should be produced in member countries (at least 50% value added) 成员国负责生产货物和提供服务产品（至少使其增值50%）16
Retroactive Financing追溯融资Expenditures incurred and paid for by the Borrower before a loan agreement becomes effective在贷款协定生效之前, 借款人发生并支付的开支17
Retroactive Financing追溯融资Not earlier than 12 months before signing the Loan Agreement in connection with items to be retroactively financed在贷款协定生效之前, 借款人发生并支付的开支可追溯至贷款协定签署日前12个月Maximum amount up to 20% of the loan amount最高限额为总额的20%18
Retroactive Financing追溯融资Expenditures incurred and paid for by the Borrower before a loan agreement becomes effective 在贷款协定生效之前，借款人发生并支付的开支Reimbursement procedure only 只能用归垫程序Must be approved by ADB 必须得到亚行的批准Normally included in Loan Agreement 一般包括在贷款协定中19
Allocation of Loan proceeds贷款资金的分配Items to be financed by ADB loan are grouped into loan categories. 亚行资助的项目分别归入不同的贷款类别The loan agreement between ADB and the Borrower presents the amount allocated to each category of project expenditures. 亚行与借款人之间的贷款协定规定了分配给每一类别的金额Reallocation among certain categories is allowed.类别之间可进行资金再分配20
Reallocation Loan Proceeds贷款资金的重新分配No disbursements are made directly from the “unallocated”category of the loan agreement.不能直接从贷款协定中“待分配资金”类别提取款项21
Reallocation Loan Proceeds贷款资金的重新分配Reallocate funds from the “unallocated”or other categories to another allowable category for purposes of the project. 因项目需要，可将“待分配资金”或其他类别的资金重新分配给其他符合项目用途的类别Reallocate after project progress review mission项目检查团在检查项目进度后会重新分配贷款资金22
Loan Cancellation贷款注销The borrower may, by notice to ADB, cancel any amount of the loan which has not been withdrawn. 借款人可采取书面通知亚行的形式取消贷款未提取的部分23
Loan Cancellation贷款注销ADB may also, by notice to the borrower cancel any unwithdrawnamount of the loan when:经通知借款人，亚行可以注销贷款未拨付余额¾The borrower’s right to make withdrawals has been suspended for a continuous 30 days.借款人的提款权被中止达连续30天之久¾ADB determines, at any time and after consultation with the borrower, that any amount of the loan will not be required for purposes of the project.在任何时间并与借款人协商，亚行认为该贷款不需要继续利用亚行资金24
Loan Cancellation贷款注销Upon giving such notice, ADB cancels any unwithdrawnamount of the loan经通知借款人，亚行可以注销贷款未拨付的余额¾ADB determines that the corrupt or fraudulent during the loan procurement, and without the borrower having taken action toremedy the situation;亚行认为在项目采购过程中存在腐败或欺诈行为，而借款人未采取任何弥补措施¾ADB determines that the procurement is inconsistent with the procedure set out in the loan Agreement;亚行认为采购与贷款协议中规定的程序不相符合¾an amount of the loan remains unwithdrawnfrom the loan account by loan closing date.到贷款关闭日期时，贷款账户中仍有未支付余额25
Capitalization of Loan Charges贷款费用的本金化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;借款人无需支付在项目实施期间内发生的贷款费用Loan charges can be capitalized only on interest payment date.费用本金化在付息日发生26
Capitalization of Loan Charges贷款费用的本金化The loan charges are financed by loan proceeds and treated as disbursement;贷款费用将从贷款资金中列支A budget for capitalization in the loan agreement (normally, in Schedule 3)贷款本金化需有预算，一般在贷款协定附表3中列出27
Capitalization of Loan Charges贷款费用的本金化Loan charges can be capitalized including,可以本金化的贷款费用包括¾Commitment charge 承诺费¾Interest (net of rebate and waiver) 利息（抵扣退息和利差减免）¾Premium on interest rate cap and collar利率上限与利率区间的贴息28
在贷款各阶段发生的贷款费用谈判及亚行签署贷款贷款协议董事会批准协议生效支付注销及退款关账宽限期结束６０天后收取或本开始计息减少或增支付停止、开始偿还计算本金计提承诺金化及承收取或本加承诺费注销未支本金偿还表，费诺费金化承诺（退款）付余额，确定付息费及利息停止承诺日，亚行费，停止的贷款信本金化息系统加以纪录29
Loan Milestone Dates贷款重要事项发生日期Approval Date –Determining the loan amortization schedule.批准日期–决定贷款的还本计划表Signing Date –Commitment charges will start thto accrue on the 60day after the loan signing date.签署日期–贷款签字后第60天即开始计收承诺费30
Loan Milestone Dates贷款重要事项发生日期Effective Date –When all conditions of effectiveness of 生效日期have been fulfilled 当借款人满足了贷款协定生效所需要的所有条件–Date determined by ADB日期由亚行确定–Starting date of disbursements支付起始日Project Completion Date –Physically completed.项目完成日期在实物上被认为已经完成（30. 6. 2013）31
Loan Milestone Dates贷款重要事项发生日期Loan Closing Date 贷款关账日期¾Terminating the borrower to make withdrawals from the loan account.终止借款人从贷款账户提款权利¾Expenditures incurred after the loan closing date is not financed under the loan.贷款关闭日期后, 所发生的任何费用将不能从贷款中融资Upon closing, undisbursedamount (if any) to be cancelled and commitment charge ceased账户一旦关闭,所有未支付的贷款(若有的话)都将被取消, 所有承诺费将停收32
Refunds 返款If funds withdrawn from the loan account are determined ineligible for ADB financingthe Borrower must arrange for refund.如果从贷款账户中提款的金额不符合亚行融资条件，借款人必须安排款项的返还All refunds must be paid to ADB’saccountsat its depository banks indicating loan number, nature of refund, currency and amount of refund.所有返款都必须付至亚行在其开户行的账户上，应附货款号﹑返款性质﹑币种和返款总额33
Refunds 返款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.对于返款，亚行计其现值。有时，亚行可能将返款币种折成未偿余额的币种。汇率风险将由贷款人的账户消化吸收34
Retention Money and Bank Guarantee质量保证金和银行担保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.当质量保证金的付款日期超过贷款关闭日期3个月以上，只要承包商或供货商提供一份无条件的银行担保函，亚行就可以支付该笔保证金35
Part IIADB Loan Disbursement Guidelines亚行贷款支付指南36
LoanDisbursementProcess贷款支付过程After signing the Loan Agreement, the EA completes the bidding process with an award of contract. The contract specifies the schedule of currency and terms of payment. 在签署贷款协定之后，执行机构需要完成招标过程，授予相关的合同。合同应该具体说明币种及支付条件Bidding ProcessAppraisal Report Loan Agreement 招标过程评估报告贷款协定Loan Account 贷款账户Contract 合同借记xxx贷记xxxProgress PaymentADB LoanDebit Loan AccountCertificateDisbursement借记贷款账户按进度付款证明亚行支付贷款37
ControlProcessinProcurementand Disbursement采购与支付中的控制程序Note that a Procurement Contract Summary Sheet (PCSS) is completed after signing the contract 注意：在签署合同之后应该完成《采购合同汇总表PCSS》的编制工作Bidding Process 招标过程Tender Award ofSigned Bid Evaluation ConstructionDocuments ContractContractA评标施工招标文件授予合同合同签署Certificate+ BillingContract证明+还款通知ADBSpecificationsProcurement Guidelines合同规格亚行采购指南EA Project EngineerADB Projects/Counsel/COSO Staff PCSS执行机构项目工程师亚行项目//咨询专家/COSO人员38
ControlProcessinProcurementand Disbursement采购与支付中的控制程序During the processing of billings, the EA’sProject Accountant should check compliance with the terms of the contract. 处理还款通知时，执行机构的项目会计应该核对账单，看它们是否符合合同条件Records of project expenditure and Books of Accounts should be maintained. 应该保存项目开支记录和账簿Process Process APaymentWithdrawalPaymentProcess Billing付款Application Instruction还款通知提款申请过程付款说明过程Terms of Deposit to the ADB ContractADB contractor’sFinancial 合同条件Disbursement bank account Policies 将资金存入承包Guidelines亚行财务政策商银行账户亚行支付指南Withdrawal Withdrawal Telegraphic application authorization Transfer 提款申请提款授权电汇39
Basis for Disbursement支付依据Loan Agreement and other related Loan agreements Agreement贷款协定和其他相关协议Contract 合同Supporting documents凭证40
Eligible Expenditures符合条件的开支Goods and services to be financed by ADB loan summarized in loan agreement schedule 3 (except for DFI and sector loan) 在贷款协定附件3中概述的由亚行资助的商品和服务（开发金融机构和部门贷款除外）41
Eligible Expenditures符合条件的开支Produced in member countries; and 在成员国生产；以及According to ADB guidelines and procurement (eg. Bidding, bid evaluation, contract award) 符合亚行指南和采购程序（如：招标、标书评估、合同的授予等等）42
Schedule 3 of Loan Agreement贷款协定附件3（Xinjiang）ALLOCATION AND WITHDRAWAL OF LOAN PROCEEDS 贷款的分配(Xinjiang Municipal Infrastructure and Environmental Improvement Project) 新疆市政基础设施与环境改善项目CATEGORY ADB FINANCING 类别亚行资金Amount Allocated 金额从贷款帐户上的提款比例及依据NumberItem[$]SubcategoryPercentage and Basis for Withdrawal fromCategory the Loan Account编号细目种类子种类1Civil Works60,820,0001A Yining Roads25,940,00081 percent of total expenditureYining Environmental1BSanitation440,00059 percent of total expenditure1CAlashankou Roads 13,630,00071 percent of total expenditure1DAlashankou Water Supply 2,190,00065 percent of total expenditure1EAlashankou Wastewater 4,430,00071 percent of total expenditure1FAlashankou Heating400,00072 percent of total expenditureAlashankou EnvironmentalSanitation&Solid Waste1GTreatment 1,540,00064 percent of total expenditureAlashankou Ecological1HProtective Forests 2,220,00063 percent of total expenditure1IKanas Roads 6,290,00077 percent of total expenditure1JKanas Water Supply 150,00079 percent of total expenditure1KKa nas Wastewater140,00076 percent of total expenditureKanas EnvironmentalSanitation&Solid WasteTreatment 1L 900,00072 percent of total expenditure1M Kanas Vegetation Recovery 2,550,00076 percent of total expenditure224,570,000Equipment and Materials Yining Roads 2A11,280,000100 percent of total expenditureYining Environmental Sanitation 2B830,000100 percent of total expenditure43
Schedule 3 of Loan Agreement贷款协定附件3（Xinjiang）ALLOCATION AND WITHDRAWAL OF LOAN PROCEEDS 贷款的分配(Xinjiang Municipal Infrastructure and Environmental Improvement Project) 新疆市政基础设施与环境改善项目CATEGORY ADB FINANCING 类别亚行资金Amount Allocated 金额从贷款帐户上的提款比例及依据NumberItem[$]SubcategoryPercentage and Basis for Withdrawal fromCategory the Loan Account编号细目种类子种类2CAlashankou Roads10,000100 percent of total expenditure2DAlashankou Water Supply2,890,000100 percent of total expenditure2EAlashankou Wastewater1,710,000100 percent of total expenditure2FAlashankou Heating3,180,000100 percent of total expenditureAlashankou EnvironmentalSanitation&Solid Waste2GTreatment1,160,000100 percent of total expenditureAlashankou Ecological2HProtective Forests2,990,000100 percent of total expenditure2IKanas Roads10,000100 percent of total expenditure2JKanas Water Supply40,000100 percent of total expenditure2KKanas Wastewater70,000100 percent of total expenditureKanas EnvironmentalSanitation&Solid Waste2LTreatment390,000100 percent of total expenditure2MKanas Vegetation Recovery10,000100 percent of total expenditureInstitutional Strengthening3& Training1,500,000100 percent of total expenditureInterest and Commitment4Charge18,110,000100 percent of total expenditureTotal105,000,00044
Summary Cost Estimates45
New Policy on Cost Sharing and Eligibility of Expenditures关于成本分担和符合条件开支的新政策New policy on cost sharing关于成本分担的新政策The distinction between foreign and local currency costs in a project’s investment plan would be discontinued.不再区分在项目投资计划中关于外币成本和本国货币成本The financing plan would show level of ADB and partner financing for a given project. 对一特定项目，融资计划会列明亚行及合作人的融资被额度46
New Policy on Cost Sharing and Eligibility of Expenditures关于成本分担和符合条件开支的新政策New policy on expenditure eligibility关于符合条件开支的新政策ADB would be allowed to finance the following:亚行将会对下列项目进行资金支持¾Land acquisition and payments for rights of way土地购置和对通行权的支付¾Taxes and duties associated with project expenditures与项目支出相关的税款47
New Policy on Cost Sharing and Eligibility of Expenditures关于成本分担和符合条件开支的新政策New policy on expenditure eligibility关于符合条件开支的新政策ADB would be allowed to finance the following: 亚行将会对下列项目进行资金支持(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 . 当地运输和保险; 2. 滞纳金; 3. 经常性开支; 4. 非亚行贷款的费用本金化; 5. 银行费用; 6. 最多20%的追溯融资; 7. 二手货; 8. 租赁资产; 9. 食物支出; 10. 安置费用。48
Disbursement Flowchart支付流程A. Send disbursement letter 发出支付函B. Open loan account in Bank’s books -credit loan proceeds 在银行账簿中开立贷款账户—贷记贷款资金C. Receive specimen signature of authorized persons 收取授权人员的签名样本D. Receive written application for withdrawal收取书面提款申请49
Disbursement Flowchart支付流程 eligible expenditures and bank financing核对符合条件的开支和银行的出资情况F. Arrange payment 安排付款G. Send Semi-Monthly Listing of Loan Disbursements发出《贷款支付半月报表》H. Close loan account and cancel undisbursed loan amount 关闭贷款账户，并取消未支付的贷款金额50
Disbursement Letter支付函After the Loan Agreement is signed, CTLA sends ADisbursement Letter :贷款协定签字后，财务局送交支付函1. Enclose Loan Disbursement Handbook提供贷款支付手册2. Set minimum withdrawal amount规定最低提款额3. Request for authorized signatories and authenticated specimen signatures要求提供授权签字样本51
Disbursement Letter支付函After the Loan Agreement is signed, CTLA sends a Disbursement Letter :贷款协定签字后，财务局送交支付函4. Set out terms and conditions relating to operationof imprest account (where applicable)规定开设周转金账户的条件和要求5. Set out terms and conditions concerning use ofStatement of Expenditures (SOE) Procedure规定使用费用清单程序的条件和要求6. Set out terms and conditions of retroactivefinancing (where applicable)52规定归垫的条件和要求
Open Loan Account 在银行账簿中开立贷款账户When loan is effective, a loan amount is notpaid to the Borrower. Instead loan account isopened in ADB’sbooks in the name of theBorrower and amount is credited to thataccount.当贷款生效时，贷款资金不立即支付给借款单位，而是亚行在会计系统中先开设该项目的账户，并贷记相应贷款金额Loan Account53
Withdrawal of Loan Proceeds如何提取贷款资金EA Request ADB to pay from Loan Account执行机构要求亚行从贷款账户付款1. Contractor -Civil work 承包商：土建工程Beneficiary 2. Consultant -Training others 咨询专家：培训其他人受益人3. Suppliers –Equipment 供应商：设备4. Borrower -EA -Incremental expenditures 借款人-执行机构：增量开支54
Preparation and Submission of:下述文件的编制和提交 Application--Loan Agreement and Contract 提款申请贷款协定和合同 sheets--Category类别汇总表Bank’s Financing percentage 亚行的融资比例 Documents: 凭证Evidence of Obligation to pay1. Contract合同关于付款义务的证据2. Invoice发票Evidence of payment1. Receipt 收据付款证据2. Voucher 凭证55
Application for Withdrawal 提款申请Use the withdrawal application form appropriate to the procedure selected使用适合所选程序的提款申请Use the summary sheet appropriate to theprocedure selected使用适合所选程序的汇总表Provide serial number to the applications to facilitate reference and control提供申请序号，以便进行参考和控制56
Application for Withdrawal 提款申请Must give adequate payment instructions 必须提供充分的付款说明Must be accompanied by supporting evidence 必须附带辅助证据Supporting evidence -if not English, needs English translation of essential information 辅助证据如果不是用英文提供，则需将主要信息译成英文57
The Withdrawal Application Consists of:提款申请包括以下内容The application itself (A Written request in letter form) 申请书（以信函形式出具的书面请求）App. 3 -DRP/RMP 申请格式3-DRP/RMPApp. 5 –CL 申请格式5-CLApp. 19 –IFP申请格式19-IFP Summary sheet for each category claimed 为每一类别提款要求编制的汇总表Supporting documents, if require 必要的凭证58
Withdrawal Application提款申请The Withdrawal Application to be submitted to ADB must be the signed original copy. 提交给亚行的提款申请必须是署名原件Supporting documents may be submitted in photocopies. 凭证可以提交复印件Alterations on the application forms should be initialed by the authorized representative(s) of the Borrower 申请表格中的任何修改应该由借款人的授权代表签名（首字母）核证59
Authorized Signatory经过授权的签名Each Withdrawal Application should be signed by duly authorized representative(s) of the Borrower. 每份提款申请都应该由得到借款人正当授权代表的签名60
Authorized Signatory经过授权的签名Authenticated specimen signature of the authorized representative(s) must also be submitted. 同时还必须提交授权代表业经证明的签名样本The evidence must reach ADB before presentation of first withdrawal application. 这些证据应该在提交第一份提款申请之前送达亚行61
Payment Instructions付款说明Requirements: 要求：The Borrower should designate a bank operating in the country of the requested currency of payment. 借款人应该指定一家在提款币种所在国营业的银行ADB makes payments by depositing funds in the specified account maintained with the designated bank. 亚行通过向在指定银行开设的具体账户存放资金的方式进行付款62
Payment Instructions付款说明Thus, if the currency of the withdrawal (forexample, US$) is the same as the currency of the supplier’s country (USA), a bank in the country ofthe currency withdrawn (USA) should be indicated.因此,如果提款货币(如美元)与供应商所在国(如美国)的货币一致, 则应指明提款货币国家(如美国)的某家银行63
Payment Instructions付款说明However, if the currency of withdrawal (for example, US$) is to be paid to a non-US supplier (for example, China), a bank in the supplier’s country (China) should also be indicated.但是，如果提款货币（如美元）将支付给非美国的供应商（如中国），则还应该指明供应商所在国（中国）的银行64
Payment Instructions付款说明To avoid delayed payments by ADB, the complete and correct address of the designated and correspondent banks, including the name of the branch office, if necessary, should be indicated in the withdrawal application.为了避免亚行拖延付款, 提款申请上应写明指定银行和代理行的完整且正确的地址, 在必要时应包括分行的名称65
Numbering System编号系统For ease in the identification of and reference to any single item in the withdrawal application, the Bank’s numbering system should be adopted. 为了便于识别和参考提款申请中的每个栏目，应该采用亚行的编号系统66
Numbering System 编号系统The following should have consecutive numbering: 以下内容应该连续编号ÆWithdrawal application form提款申请表格ÆSummary sheet 汇总表67
Numbering System 编号系统All withdrawal application, irrespective of the type of procedure or the currency involved, should be consecutivelynumbered in a continuous series beginning with 00001. 无论采用哪种支付程序或涉及何种货币, 所有提款申请书都应该从00001开始连续编号68
PCSS NumberPCSS 号码The procurement contract summary sheet (PCSS) number is assigned by ADB for identifying a particular contract approved by the borrower and submitted to ADB under a particular loan.采购合同汇总表编号（PCSS）是在某一贷款下借款人批准某一合同并向亚洲开发银行提交时，亚洲开发银行为区别该贷款项下的不同合同而设定的号码69
PCSS NumberPCSS 号码The PCSS includes the PCSS号码包括¾ADB contract number; 亚洲开发银行合同号码¾Date of contract approval; 合同批准日期¾Mode of procurement; 采购方式¾Name of contractor or supplier; 承包商或供货商名称¾Terms of payment and currency of contract; and 合同支付条款和币种；以及¾Percentage of ADB financing. 亚洲开发银行融资比例70
Withdrawal Application Sample71
Summary Sheet Sample72
Part IIIADB Loan Disbursement Procedures亚行贷款支付程序73
Overview of Four Types of Disbursement Procedures四种支付程序概述Direct Payment 直接支付Commitment 承诺函Reimbursement 归垫ADBBorrowers Imprest Fund 周转金借款人亚行74
Overview of Four Types of Disbursement Procedures四种支付程序概述Disbursement ProcedureDisburseent ProcedurePayee收款人Payee支付程序Supplier, Contractoror ConsultantDirect Payment供应商、承包商或咨询专家直接支付CommitmentCommercial Bank承诺函商业银行ReimbursementBorrower / EA归垫借款人/执行机构Borrower / EAImprest Fund借款人/执行机构周转金75
Direct Payment Procedure直接支付程序76
Direct Payment直接支付ADBThe Borrower may request the Bank to pay the supplier / 亚行contractor directly from the loan funds. 借款人可以要求亚行直接从贷款资金中支付供应商/承包商Direct Payment is generally suitable for 支付一般适用于9Large civil works progress payments9大型土建工程进度付款9Consultant’s fees支付咨询咨询专家的费用Contractor9Small amounts of imports支付小额进口设备承包商77
Direct Payment Process直接支付程序This is the first type of Disbursement Procedure.这是第一种支付程序The borrower may request ADB to pay the supplier/contractor directly from the loan funds.借款人可以要求亚行直接从贷款资金支付供应商/承包商ADB’s payment is on behalf of the borrower and is treated as a withdrawal by the Borrower from the Loan Account.亚行是代表借款人付款，因此，这种付款被视作借款人从贷款账户提款Supplier供应商Supplier供应商ADB亚行ADB亚行78
Direct Payment Process直接支付程序Basic Requirement 基本要求To be Submitted: 需要提交以下材料:¾Signed Withdrawal Application use form ADB -Summary DRP/RMP Sheet署名提款申请书使用亚行-汇总表DRP/RMP表格¾Summary sheets use form ADB -DRP –SS SupportingDocuments凭证汇总表，可使用亚行-DRP-SS表格¾Supporting Documents凭证79
Direct Payment Process直接支付程序Supporting Documents 凭证In all cases, the contract or confirmed Purchase Order (PO), indicating the amount and date due, must be submitted to ADB.在所有情形下，都必须向亚行提供合同或已经过确认的采购定单，并注明金额和付款日期Purchase ADBADB亚行Orderor Contract采购定单80或合同
Direct Payment Process直接支付程序Other supporting documents required 必须的其他凭证: SuppliersFor Payment of Goods 对货物付款必Invoice供应商发票须的材料: ¾The supplier’s invoice specifying the goods, their quantities, and prices and, 供应商的发票，具体说明货物的类Bill ofLading提单别、数量和价格；以及¾The bill of lading or similar documents if the shipment has already been made. 如果货物已装运，则提供提单或类似单据81
Direct Payment Process直接支付程序Other supporting documents required必须的其他凭证: For Payment of Services付款需要的文件: ¾Consultant’s claim or invoice 咨询咨询专家的付款要求或发票Consultant’sClaim82咨询专家的付款要求
Direct Payment Process直接支付程序Other supporting documents required必须的其他凭证: For Payment of Civil Works 对土建工程付款需要的文件: ¾The claim or invoice of the contractor stating the work performed and the amount due.承包商说明工程已完成和所Contractor’sClaim欠工程款金额的付款要求或发票承包商的付款要求83
Direct Payment Process直接支付程序Other supporting documents必须的其他凭证:For Payment of Civil Work 土建工程:¾A 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 accordance with the terms of the contract. 由参与项目的“项目咨询专家”或“首席工程师”签署的证明书，说明已完成的工程符合要求，根据合同条件所要求支付的款项已经到期Certificate证明84书
Direct Payment Process直接支付程序GoodsServicesCivil Works货物服务土建工程Withdrawal Application提款申请书Summary Sheet 汇总表Contract or confirmed Purchase Order (PO), indicating the amount and date due表明到期金额和日期的合同或经过核实的采购定单Consultant'sClaim / Invoice Supplier’s InvoiceClaim / Invoicefrom Contractor供应商的发票咨询专家的付款要求/发票承包商的付款要求/发票Work Progress CertificateSummary of Bill of Lading or othersigned by the authorized Out of Pocketrepresentative of Borrowersimilar documentsExpenses (if any)经借款人授权代表签字的提单或其他类似单据垫支的开支汇总工程进度证明85
Commitment Procedure承诺函程序86
This procedure is used extensively for financing the importation of goods. Commitment承诺函该程序广泛用于为进口货物提供资金Contract合同Apply for L/CAdvise L/C议付信用证申请信用证Issue Commitment Issue L/CLetter发出承诺函BANK 1BANK 2银行1银行(Issuing Bank开证行) 开立信用证(Advising Bank议付行) 87
Nature of Commitment Procedure承诺函程序的性质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，亚行应借款人的请求，提供不可撤消的承诺，偿还商业银行根据信用证已经或即将向供应商支付的款项This procedure is extensively used for financing import of goods. 本程序被广泛使用于为货物的进口提供资金88
Flowchart for C/L承诺函流程图CONTRACTSellerBuyer7. Deliver goods8. DocsL/C L/C BeneficiaryAccountee6. Advise LC 3. Advise L/C1. Apply L/C(operative)(not operative)2. L/C (Copy)Advising Bank/ 2. Issue L/CIssuing BankNegoBank9. Pay10. Docs11. Claim4. CL applicationADB5. Issue CL13. Loan Withdrawal Advice12. ADB Reimburse89
Commitment Procedure承诺函程序ADB’spayment assurance under this procedure is limited to the amount available in the loan account. 在这种程序中，亚行的付款保证只限于贷款账户中现有的金额Not affected by suspension or cancellation不受暂停或取消贷款的影响The L/C issued by the Borrower’s bank becomes operative only if and when ADB issues its Commitment Letter to the commercial bank in the supplier’s country. 只有当亚行将承诺函发至供应商所在国家的商业银行时，借款人银行开立的信用证才有效90
Requirements for C/L承诺函的要求A signed Withdrawal Application -Appendix 5署名提款申请一份--见附录5¾Separate application for each currency 不同的提款币种填制不同的申请书A Summary Sheet -Appendix 9汇总表一份--见附录9Supporting documents 凭证¾Two signed copies of the L/C两份经签字的信用证副本91
承诺函Commitment Procedure合同ContractSeller: L/C Buyer:BeneficiaryL/C Accountee(BorrowerApply for借款人)Advise L/CL/C申请信用证议付信用证Issue L/C开立信用证Bank 2 银行Bank 1银行1Negotiating ank开证行(Issuing B)/Advising Bank议付行92
Reimbursement Procedures归垫程序93
Reimbursement归垫When the supplier of goods or services has already been paid by the borrower from its own funds. 借款人已从自有资金中支付货物或服务Contractor承包商亚行94
Reimbursement Procedures归垫程序Eligible expenditures incurred and paid for from Borrower’s own resources. 实际发生的、通过借款人自己的资金来源支付的符合条件的开支ADB pays to the Borrower’s account. 亚行付款至借款人账户Full documentation. 完整的凭证95
Requirements for Reimbursement 归垫程序的要求A signed Withdrawal Application. -Appendix 5署名提款申请书—见附录5Summary Sheet -Appendix 8汇总表-见附录8Supporting documents 凭证96
Supporting Documents –Reimbursement归垫程序的凭证Contract or Purchase Order 合同或订货单Invoice 发票¾Goods: Invoice, Bill of Lading 货物：发票，提单¾Services: Claim 服务：付款要求¾Civil Work: Claim, Certificate 土建工程：付款要求，工程进度证明Evidence of receipt of payment 付款收讫证据¾Payee, Amount, Date of payment, Nature of payment收款人, 金额, 付款日期, 付款性质97
Interim Payment Certificate98
Simplified Supporting Documents 简化的归垫文件Where full documentation would be impractical, burdensome, voluminous or costly, ADB may accept simplified documentation following special types of reimbursement procedures. 如果提供全部文件繁琐累赘，成本太高，因此缺乏可行性，那么，亚行可能会遵循特殊归垫程序，接受简化的文件99
Simplified Supporting Documents 简化的归垫文件 Statement of Expenditures –SOE 费用清单（SOE）Force Account Works 自营工程100
Statement of Expenditures 费用清单No submission of supporting documents 无须提交任何凭证Certification from Borrower 借款人出具的证明¾Expenditures incurred and paid for 费用实际发生，而且已支付¾Records well maintained 记录得到良好保存¾Records are available for examination by ADB 记录可随时准备供亚行审核¾Review missions and independent auditors 有检查团和独立审计师进行监督101
Types of SOE Sheet费用清单种类For Contract items -Appendix 22; 23对于合同项目—见附录22，23；For non-contract items -Appendix 24, mostly for operating expenses对于非合同项目–见附录24，主要属于经营费用For other items -Appendix 25-Free format对于其他项目–见附录25，自由格式102
Conditions for Use of SOE 使用费用清单的条件Impracticability of full documentation 提供全部凭证不切实际Admin. & Accounting capability 具有管理和会计处理能力Audit arrangements审计安排Prior ADB approval事先得到亚行批准Limitations 限制性（该项目RRP）¾project loans : $200,000-per contract/payment.该项目贷款：每份合同/每次支付20万美元103
Conditions for Use of SOE 使用费用清单的条件a. Impracticability of full documentation提供全部凭证不切实际The SOE procedure should be used where it is unduly burdensome to require full documentation. 如果提供全部凭证异常繁琐则应使用费用清单This may apply to operating costs of the Executing Agency or expenditures related to small civil works contracts这种费用清单适用于执行机构的经营成本或与分散于各地的小型土建工程合同有关的开支104
Conditions for Use of SOE 使用费用清单的条件b. Borrower/Executing Agency’s capability 借款人/执行机构的能力The SOE procedure may be used only when ADB is satisfied that the Borrower has sound and adequate accounting system, internal control, audit procedures and properly maintained SOE records readily available for examination. 只有当亚行相信借款人拥有健全充分的会计制度、内部控制和审计程序，并恰当保存费用清单的记录、可供随时检查时，才可以使用费用清单程序105
Audit Arrangement审计安排Audit审计SOE records shall be audited as part of the regular audit of the project accounts by independent and qualified auditors acceptable to ADB.亚行认可的合格的独立审计师对项目账目进行常规审计时，应将费用清单的记录作为审计的一部分内容106
Review by ADB Missions使用费用清单的条件ADB reserves the right to conduct spot or random checks of expenditures covered by SOE through disbursement missions or review missions.亚行保留通过支付团或检查团对费用清单所函盖的支出进行现场或随机检查的权力107
Applicable to Reimbursement / Imprest Fund 适用于归垫/周转金The SOE procedure may also be used in connection with the liquidation or replenishment of the Imprest Account.费用清单程序也可以使用于周转金账户的结算或补充108
Suspension of SOE暂停费用清单程序Claimed ineligible items 就不符合条件的项目提出付款要求No audited report 没有审计报告Irregularities 违反规定109
Unsupported/Ineligible expenditures没有凭证支持的/不符合条件的开支Where any payment made under the SOE procedure is subsequently found by ADB如果亚行发现通过费用清单程序支付的款项¾insufficiently supported没有得到充分的支持¾or ineligible for ADB financing 或者不符合亚行融资条件110
Unsupported/Ineligible expenditures没有凭证支持的/不符合条件的开支ADB may 则亚行可以¾offsetthe amount of the unjustified or ineligible payment against subsequent withdrawalsfor reimbursement 在以后的提款金额中冲抵这些得不到证明的或不符合条件的付款¾or request the Borrower to refundthe same amount to the loan account. 或者要求借款人将所涉及金额退还贷款账户111
Force Account Works Procedure自营工程程序The Force Account Works procedure is used to reimburse the Borrower for expenditures incurred carrying out certain approved civil worksrequired for the project, when using the Borrower’s own work force, equipment and other civil work resources. 自营工程程序用于为借款人归垫其在使用自己的工程队伍、设备和其他土建工程资源来建设项目所要求的、经过批准的土建工程时发生的开支112
Force Account Works 自营工程Reimbursement procedure 归垫程序Borrower uses its own work force, equipment and other resources 借款人使用自己的工程队伍、设备和其他资源Competitive bidding unsuitable for size, nature and location 鉴于工程的规模、性质和地理位置，进行竞争性招标不合适Constructions proven satisfactorily at reasonable costs 施工效果令人满意，成本合理113
Disbursement Requirements支付要求Part I certificate : Physical –Appendix 26 LDH第一部分：工程进度证明附录26Part II certificate: Financial –Appendix 26 LDH第二部分：财务证明附录26A report on the progress of civil works being undertaken –Appendix 27 LDH工程进度报表附录27114
Disbursement Requirements 支付要求Part 1 Certificate第一部分: 工程进度证明This indicates cumulative percentage of completionof physical progress of work. 此证明需表明累计完成的实际工程进度It is certified and signed by (1) the Chief Engineer or (2) authorized representative of the Borrower or project consultant.此证明由（1）总工程师和（2）借款人的授权代表或项目咨询专家署名115
Disbursement Requirements 支付要求Part 2 Certificate第二部分：财务证明It indicates the cumulative amount in US$ that can be withdrawn and the current amount of claim based on the percentage of work completed as shown in Part 1. 此证明表明累计可提取的美元数目，以及目前根据工程进度证明所述已完工工程内容而提出的付款要求116
Disbursement Requirements 支付要求Part 2 Certificate第二部分：财务证明The authorized representative of the Borrower certifies amount (percentage is multiplied by category allocation in the loan agreement). 由借款人的授权代表对金额进行证明（百分比乘以贷款协定中的分类贷款分配额）117
Imprest Fund Procedure周转金程序118
Imprest Fund周转金The Bank provides the executing agency with funds in advance to meet project expenditures. 亚行预先向项目执行机构提供资金，以用于项目开支Appropriate for 适用于:-Small and numerous expenditures 额小量大的费用-Training and fellowship programs 培训和进修计划119
Imprest Fund Procedure周转金程序In this process ADB makes advance disbursement from the loan account for deposit to an ImprestAccount (the Account) to be used exclusively for ADB’sshare of eligible expenditures. 在这种程序中，亚行从贷款账户中预先支出款项，存入周转金账户（以下简称账户），专门用于支付应由亚行承担的符合条件的开支ImprestAccount 周转金账户120
Imprest Fund Procedure周转金程序OBJECTIVES 目标To help the Borrower reduce the cash flow difficulties in pre-financing project expenditures to facilitate project implementation. 减轻借款人预付项目资金的困难，以促进项目的实施To provide the Borrower more control over payments. 为借款人提供更多的付款控制To reduce the number of Withdrawal Applications and related costs. 减少提款申请的数量，并降低相关费用“Borrower”Imprest Account 借款人的周转金账户121
Condition for Use of the Procedure 使用此程序的条件1. Need for the Procedure 使用此程序的需要The Borrower should justify the use of the procedure, indicating the cash flow requirement for effective project implementation. 借款人应该为使用此程序提供充分的理由，说明有效执行项目所需的现金流要求Borrower借款人Borrower借款人122
Condition for Use of the Procedure 使用此程序的条件2. Borrower’s Capability 借款人的能力The Borrower must have sufficient administrative and accounting capabilities to establish adequate internal control, accounting and auditing procedures to ensure efficient use of the Account and its operation. 借款人必须有充分的管理和会计处理能力来建立充分的内部控制、会计和审计程序以保证有效使用周转金账户及账户的良好运作The Borrower must also have the capability to arrange for periodic and annual independent audits of the Account by auditors acceptable to ADB. 借款人必须有能力安排亚行认可的审计师对周转金账户进行定期审计和年度审计123
Establishment of the Account周转金账户的开立The Borrower is required to open a separate bank account for the exclusive use of the project where advances shall be deposited. 要求借款人开设单独的银行账户，专供项目使用，用以存入预付款The Imprest Account should be opened in the name of the Borrower. 周转金账户应该以借款人名义开设“Borrower”Imprest Account124借款人的周转金账户
Establishment of the Account周转金账户的开立(RRP)Loan: six ImprestAccount will be established本项目开设6个周转金账户¾one for each participating province每个省开设一个周转金账户MTF and GEF grant: a separate imprestaccount will be set up for respective funds by MOFMTF和GEF赠款由财政部分别开设单独的周转金账户¾the commercial bank acceptable to ADB在亚行认可的商业银行中开设125
Location of the Account开户银行The Account may be opened at the Central bank of the Borrower’s country or in a commercial bank designated by the Borrower. 此账户可以在借款人所在国的中央银行或借款人指定的商业银行开立Borrower借款人Borrower借款人Commercial Bank 商业银行Commercial Bank 商业银行126
Location of the Account开户银行The chosen institution should be capable of 所选的银行应该能够¾Executing foreign exchange and local currency transactions从事外汇和本币业务¾Opening letters of credit and handling large volume of transactions 开立信用证，并处理大量交易¾Issuing detailed monthly bank statements promptly及时按月出具详细的银行对账单127
Comfort Letter 安慰信If the Imprest Account is maintained in a commercial bank, a comfort letteris required to protect the interest of both the Borrower and ADB. 如果周转金账户在商业银行开设，则必须有安慰信来保护借款人和亚行的利益Comfort Letter 安慰信128
Comfort Letter 安慰信The comfort letter confirms that the commercial bank shall not assert any claim to set off, seize or attach amounts on deposit to the Account to satisfy amounts due to the commercial bank by the Borrower. 安慰信需要确认，商业银行不能为了收回借款人欠银行的账款而抵消、没收或查封存入周转金账户的金额Comfort 129Letter 安慰信
Utilization of the Account对周转金账户的使用The Borrower shall utilize the Account to pay contractors, suppliers and others for ADB’s share of eligible project expenditures incurred in local and foreign currency. 借款人应该利用周转金账户向承包商、供应商和其他人支付以本币或外币发生的、应由亚行承担的符合条件的项目费用Borrower’s A/C 借款人账户Borrower’s A/C 借款人账户ContractorContractor承包商Imprest A/C周转金账户Imprest A/C周转金账户130
Ceiling Advances预付款上限For project loans, total advances at any time should not exceed estimated expenditures for the next 6 months or ten percent of the loan amount, whichever is lower. 对于项目贷款，任何时候的预付总额都不应该超过今后6个月的开支预算或贷款总额的10% （以两者中较低者为准）BorrowerBorrower借款人131
Initial Advance第一笔预付款The Borrower may request ADB for an initial advance based on approved contracts and planned expenditures for the first 6 months of the project. 借款人可以要求亚行根据已批准的合同和项目开始6个月的计划开支提供第一笔预付款Estimate概算ADB亚行Borrower借款人ADB亚行Borrower借款人132
Initial Advance第一笔预付款The initial advance and subsequent advances shall not exceed the authorized ceiling of advances. 第一笔预付款和以后的预付款都不得超过经过授权的预付款上限“Borrower”ADBImprest AccountADB亚行借款人的周转金账户133
Application for Initial Advances申请第一笔预付款A signed Withdrawal Application for ImprestAccount 一份申请预付款的提款申请Statement of ADB’s share of estimated project expenditures(Use form ADB-IFP-EES) 一份预计应由亚行承担的项目开支表（使用亚行表ADB IFP-EES）See page 29 of the Handbook参见手册第29页134
Replenishment回补As eligible expenditures are incurred and paid from the Account,the Borrower requests replenishment of the Account by submitting: 如果发生了符合条件的费用，并从周转金账户得到支付，那么，借款人可以通过提交以下文件要求亚行为周转金账户补充资金：¾Withdrawal Application (see appendix 7, 8) 提款申请书（见附录7，8）¾Summary Sheet 汇总表¾Supporting documents for the expenditures claimed (as required under the Reimbursement procedure) 要求支付的开支的凭证（与归垫程序中的要求相同）¾Bank statement 银行对账单¾Reconciliation statement (see appendix 30) 银行余额调节表（见附录30）135
Imprest Fund Reconciliation周转金银行余额调节表1. PRESENT OUTSTANDING AMOUNT ADVANCED TO THE IMPREST ACCOUNT NOT YET RECOVERED (=) $300,000 in Imprest Account as of 31 Jan 2001per bank statement (copy attached) $90,: Amount of eligible expenditures documented/claimed in attached application (No.) (+)$105,0004. Add: Amount claimed in previous applications not yet credited at date of bank statement (+) $100,: Total expenditures withdrawn from Imprest Accountbut not yet claimed for replenishment (Indicate details.) (+) $ 5, ADVANCE ACCOUNTED FOR (=) $300,000136
Gradual Reduction 逐步减少预付款Advances should be gradually reduced within one year before the loan closing date or when the undisbursed balance of the loan is equal to twice the amount of advance, whichever comes first. 在贷款关账日期前一年内或者当未支付的贷款余额相当于预付款的两倍时（以先出现者为准），应该逐步减少预付款Liquidation清账137
Final Liquidation of the Account账户的最后结算This is to ensure that sufficient time is provided to the Borrower for obtaining supporting documentation for clearing the outstanding advances before the loan account is closed. 这是为了保证向借款人提供充分的时间，使后者能够获取相关凭证，在贷款账户关闭之前清理未偿还预付款BorrowerBorrower借款人138借款人
Audit Arrangement审计安排The Imprest Account shall be audited as part of the regular audit of the project accounts by independent and qualified auditors acceptable to ADB.亚行认可的合格的独立审计师在对项目账目进行常规审计时应该把周转金账户作为一项审计内容“Borrower”AuditorAuditorImprest Account审计师借款人的周转金账户139
Review by ADB Staff 由亚行人员开展的审查ADB reserves the right to conduct random checks of expenditures covered by the Imprest Fund through project review missions. 亚行保留通过项目检查团对使用周转金支付的开支进行随机检查的权力ADBADB亚行Imprest Account亚行周转金账户140
Suspension of Replenishment暂停对账户回补资金During the period of suspension, no additional fund may be advanced to the Account. 在暂停阶段，不得进一步向账户垫付资金Withdrawal Applications submitted for these expenditures will be applied to liquidate the balance of advances. 为这些开支提交的提款申请将用于结算预付款余额141
Part IVLoan and Grant Financial Information System (LFIS) and Reports贷款及赠款财务信息系统和报表142
Loan Financial Information System贷款财务信息系统These regular reports and other information are also available online at the LFIS website ()在线提供常规报告和财务信息For access to the LFIS website, requests may be sent by e-mail to lfis@. 进入LFIS,需向lfis@寄交申请143
Loan Financial Information System贷款财务信息系统The borrower and EA provide ADB with current names, mailing, and e-mail addresses of contact persons who should receive the reports. 借款人和项目单位向亚行提供收件人姓名, 邮政地址, e-mail地址An updated list of contact persons is to be sent to ADB immediately when there are changes in contact persons or addresses. 如收件人或地址有变动, 请及时通知亚行更新信息144
Disbursement Reports支付报告ALR 967 -Semi-Monthly StatementALR967 –贷款拨付半月报表Statements of Withdrawal Vouchers提款凭证表Capitalization of interest费用本金化145
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Semi-monthly Listing of Loan Disbursements (ALR967)贷款支付半月报(ALR967)This chronological listing details disbursements made under given loan and is given to borrowers/EAs every 15 days for 1 to 14 and 15 to end of the month. 将该项目下的每笔支付按时间顺序列出,并于每15天(每月1至14日，15至月底)提供给借款人/项目单位The listing is only available if there are disbursements during the reporting period. 当报告期间内发生支付时,才提供此支付清单148
Semi-monthly Listing of Loan Disbursements (ALR967)贷款支付半月报(ALR967)Information on Loan Disbursements 贷款支付信息Part A includes disbursement(s) made during the previous period(s) and recorded in the loan account the 部分包括前期发生的以及前期发生的记入本期账户的支付Part B includes dibursement(s) made during this period and recorded in the loan account in the same 部分包括本期发生的并记入本期账户的支付149
Semi-monthly Listing of Loan Disbursements (ALR967)贷款支付半月报(ALR967)Information on Loan Disbursements 贷款支付信息Part C includes disbursement(s) made during this period but not recorded in the loan accountC部分包括本期发生的但未记入本期账户的支付Part D includes liquidation of imprestadvances (details of advance cleared during the period.)D部分包括周转金账户的结算150
Statement of Withdrawal Vouchers(ALR929)支付凭证报表The report lists disbursement details sorted by withdrawal application and by authorization number.该报表列出了按提款申请书和授权号分类的拨付细节151
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Part VCauses of Delays in Loan Disbursements贷款支付拖延的常见原因154
Common Causes for Delay in Loan Disbursement贷款支付拖延的常见原因Lack of authorization for signatories署名未经授权Incomplete/incorrect payment instructions付款说明不完整/不正确Incomplete supporting documents 凭证不完整Delay procurement采购滞后Inconsistencies in terms of payments不符合付款条件Inconsistencies in currencies of payments 不符合付款币种要求155
A. Lack of Authorization for Signatories署名未经授权No evidence is presented of the authority ofthe person who will sign the withdrawal application 没有证据表明将在提款申请上署名的人员已得到恰当授权156
B. Incomplete/Incorrect PaymentInstructions付款说明不完整/不正确Withdrawal applications and othersupporting documents may indicate incomplete or incorrect paymentinstruction, . 提款申请和其他凭证所包括的付款说明可能不完整或不正确比如¾name of beneficiary 受益人姓名¾account number 账号¾Bank’s name 银行名称157
C. Incomplete Supporting Documents凭证不完整Withdrawal applications may lack important supporting documents, . 提款申请可能缺乏重要的凭证，比如¾Invoices 发票¾Receipts 收据¾etc..等等158
D. Delay Procurement采购滞后This is the most common cause for delay in withdrawal. 这是提款被拖延的最常见原因Remember that it is agreed upon with the ADB that the proceeds of any loan financed by the Bank shall be used only for procurement in member countries. 记住：借款人已经和亚行达成协议，由亚行发放的所有贷款资金都只能用于在成员国的采购活动159
E. Inconsistencies in Terms of Payments不符合付款条件A common cause of delay is when inconsistencies exist between the contracts and letters of credit 拖延的一个常见原因是合同与信用证之间存在不一致160
Part VIDelegation of the Loan Disbursement Processing Function to Resident Missions (RMs)亚行驻中国代表处职能授权的介绍财务局/财务处161
Objectives目的The objective of the ADB’spolicy for decentralization to provide framework for the ADB’sRMsto more effectively support 权力下放议程的目标之一是为亚行驻各国代表处提供框架以便于其更有效地服务于9The implementation of ADB’sstrategic agenda亚行战略议程的实施9Strengthen in-country activity and knowledge加强该国国内的行动和知识9Ensure greater responsiveness to the client更好地回应客户162
Delegated Functions 授予的职责Standard functions标准职责:Country ProgrammingRM国别规划Specific functions特殊职责:Project 代Processing 表项目进程处Procurement/ConsultingProject 采购/咨询AdministrationLoan Disbursement项目管理贷款支付163
Scope of Delegated Functions授予的职责权限RMCTL代表处财务局Public sector loans公营部门贷款xPrivate sector loans/equity 私营x部门贷款/股权投资Co-financed loans联合融资xTechnical Assistance技术援助X164
Scope of Delegated Functions授予的职责权限RM代表处CTL财务局Direct Payment直接支付xImprest Fund 周转金账户xReimbursement归垫xCommitment Letter承诺函x165
Steps of Payment Processing付款处理过程Steps步骤RMCTLATD代表处财务处资金局Receipt of W/Ax收到提款申请书Processing of xW/A审查提款申请书Approval/release xof payment 批准/要求支付Payment付款x166
Disbursement Handbook Website Link下载贷款支付手册的网址English Version 英文版 Version 中文版
Thank you168
