保函培训
－－条款风险分析
张迎春
1
一、保函的定义
保函（LETTER OF GUARANTEE) 是指银行、或
担保公司、保险公司，或其他金融机构以及商业团
体或个人（统称担保人），应某商业交易的一方当
事人、或曰某种合约关系、某种经济关系的一方
（即申请人）的要求，以其自身的信誉向商业交易
的另一方、或曰某种合约关系、某种经济关系的另
一方（也即受益人）为担保该商业交易项下的某种
责任或义务的履行而做出的一种具有一定金额、一
定期限、承担某种支付责任或经济赔偿责任的书面
付款保证承诺。
（注：本讲座所指保函均为独立性担保）
2
二、保函的开立方式
直开
所谓“直开”，是指担保银行应作为合同一方当事
人的申请方之请求，径向合同的另一方开立以其为
受益人的保函，并凭此直接向该受益人承担支付担
保责任的行为。“直开”，就保函的传递方式上来
说，又可分为担保银行开立保函后将其直接寄交或
由申请人自行带交受益人（信开）和转请另一家银
行通知给受益人这两种形式（一般为电开），即所
谓“直交”和“转交”（或称“转递”）的做法。
注意：
通知行的选取：须与我行有SWIFT密押关系
3
二、保函的开立方式
转开
“转开”是指银行或其他金融机构应其客户的要求，根
据合同的有关规定、以及受益人所在国的惯常做法，以
提供反担保的形式来委托另一家银行或金融机构（通常
为受益人所在地的银行和金融机构）代其出具保函，并
由后者向受益人承担付款责任的行为。
一般中东地区、东南亚地区、北非地区受益人常要求转
开保函。
注意：
转开行的选取：须与我行有代理关系，在有多家代理行
可供选择的情况下，尽量选取信誉度高的银行，同时还
要考虑转开费率等综合因素，以降低申请人财务成本。
4
三、保函的种类
从保函项下的支付前提的不同来看，保函可分为非
融资类保函（信用类）和融资类保函两大类。
非融资类保函
投标保函（TENDER GUARANTEE或称BID
BOND）
投标保函是指在以招标方式成交的购买和承建项目
中，招标方为了达到制约各投标人行为的目的而要
求投标人通过其往来银行所出具的一种书面付款保
证文件。该金额数通常为投标人报价总额的1%—
—5%不等。
5
三、保函的种类
履约保函（PERFORMANCE
GUARANTEE或称PERFORMANCE
BOND）
这是指担保人或担保银行应供货方或劳务方
和承包人的请求而向买方或业主方所作出的
一种履约保证承诺。该金额通常为合同总额
的10%-15%不等。
6
三、保函的种类
预付款保函（ADVANCE PAYMENT
GUARANTEE）
顾名思义，预付款保函就是指买方或业主预
先支付给供货方或劳务方和承包人一笔启动
资金，担保人或担保银行根据供货方或劳务
方和承包人的请求，向受益人出具相应保函
保证其按合同要求履约，受益人一般在收到
预付款保函后即支付预付款项。该金额通常
为合同总额的10%-15%不等。
7
三、保函的种类
质量保函（QUALITY
GUARANTEE）和维修保函
（MAINTENANCE GUARANTEE）
质量保函和维修保函是指担保人或担保银行
就合同标的物的质量所出具的一种担保，凭
以保证供货方所提供的货物和承包方所承建
的工程项目在一定时间（即保修期或称维修
期）内符合合同所规定的规格和质量标准。
该金额通常为合同总额的5%。
8
三、保函的种类
预留金保函（RETENTION MONEY
GUARANTEE）
预留金保函又称留滞金保函，它是对合同价
款中尾欠部分款项的提前支取行为所作出的
归还承诺担保。该金额通常为合同总额的
5%。
9
三、保函的种类
付款保函（PAYMENT
GUARANTEE）
付款保函，顾名思义，是对合同某一方在合
同项下的付款责任所作出的担保，它是由买
方或业主方通过其往来银行向卖方或承包方
所出具的一种旨在保证货款支付或承包工程
进度款支付的付款保证凭信。
10
三、保函的种类
其他
保释金保函（BAIL BOND或称BAIL
GUARANTEE）
海关免税保函（DUTY-FREE GUARANTEE）
租赁保函（LEASING GUARANTEE）
票据保付保函
提货担保（SHIPPING GUARANTEE）
费用保付保函（PAYMENT GUARANTEE FOR
COMMISSION OR ANY OTHER CHARGES）
海关免税保函（DUTY-FREE GUARANTEE）
11
三、保函的种类
融资类保函
借款保函（LOAN GUARANTEE或
SECURITY FOR A CREDIT LOAN）
这是指银行或其他金融机构应借款人的要求，
向贷款银行或其他贷款人所出具的一种旨在
保证借款人按照借贷合约的规定按期向贷款
方归还所借款项以及支付由此而产生的利息
的付款保证承诺。
12
三、保函的种类
透支保函（OVERDRAWN
GUARANTEE，或称OVERDRAFT
FACILITY GUARANTEE）
透支保函是指银行或其他金融机构对另一家
银行或金融机构所给予申请人一方的透支便
利所作出的偿还责任担保，用以保证申请人
将依照其与该家账户透支行签订的透支协议
里规定的到期时间归还所借支的款项、或偿
付该账户透支行所给予的其他透支便利。
13
三、保函的种类
其他
延期付款保函（DEFERRED PAYMENT
GUARANTEE）
（注：根据《国家外汇管理局关于境内机构对外担保管理问题的通知》汇发
〔2010〕39号，延期付款保函属于非融资类保函，与期限无关）
补偿贸易保函（GUARANTEE FOR
COMPENSATION TRADE）
来料加工保函
14
四、保函格式
保函的基本格式
保函的基本要素有：
保函的受益人名称及其地址；
保函的申请人名称及其地址；
保函的担保人名称及其详细地址；
保函的种类及保函的担保目的；
保函开立背景：即与保函相关的合同号/标号/相
关的项目名称等；
保函币种和金额；
保函的担保期限；
保函的赔付条款。
15
四、保函格式
几种常见保函格式的介绍
投标保函
履约保函
预付款保函
反担保函
船舶还款保函
保函格式小结
16
四、保函格式－－投标保函
投标保函：Tender Guarantee
背景介绍：
We have been informed that (hereinafter
called “the Principal”), responding to your
invitation to tender No. dated for the supply
of (description of goods and /or services),
has submitted to you his offer No. Dated .
Furthermore we understand that, according to your
conditions, offers must be supported by a tender
guarantee.
17
四、保函格式－－投标保函
保函金额、承诺和索赔条件:
At the request of the Principal, we, The Export-Import Bank
of China, Head Office, Banking Department, having our
registered office at ____________ hereby irrevocably
undertake to pay you any sum or sums not exceeding in
total an amount of (say ) upon receipt by us of
your first demand in writing and your written statement
stating that the Principal is in breach of its obligation(s)
under the bid conditions due to occurrence of any of the
following events:
18
四、保函格式－－投标保函
违约事件
Principal withdraws its tender during the
period of tender validity specified in the Tender
Documents; or
Principal, having been notified of the
acceptance of its tender by you, during the period
of tender validity, fails or refuses to:
a) execute the Contract; or
b) furnish the Performance Guarantee, in
accordance with the Tender Document .
19
四、保函格式－－投标保函
索赔文件真实性
Your demand and accompanying documents shall
be forwarded to us through your bank for
verification of your authorized signature thereon.
20
四、保函格式－－投标保函
有效期（含生效条款）和索赔时效条款
This guarantee shall take effect from (bid opening
date) and remain in force up to 30 (thirty) days after
the period of bid validity, or until (calendar
date), whichever occurs earlier, after which this
guarantee shall be automatically cease to be valid
whether the original of this guarantee is returned to
us or not.
Consequently any demand for payment under it must
be received by us at this office on or before that date.
21
四、保函格式－－投标保函
适用法律/惯例
Any dispute over the interpretation of the condition of
this Letter of Guarantee shall be subject to the Uniform
Rules for Demand Guarantees, ICC Publication No.
758.
注：适用法律可以不写，在该项空白时，一般适用于
担保人营业地所在国法律。我行的直开保函一般都
不加具本条款，意味着适用中国法，但仍不可一概
而论。尽量避免适用中东、东南亚和一些不发达国
家法律 。
22
四、保函格式－－履约保函
履约保函: Performance Guarantee
背景介绍：
We have been informed that (hereinafter
called “the Principal”), has entered into contract
No. dated with you, for the supply of
(description of goods and /or services).
Furthermore we understand that, according to the
conditions of the contract, a performance guarantee
is required.
23
四、保函格式－－履约保函
金额、承诺(无条件见索即付）和索赔单据
At the request of the Principal, we, The Export-
Import Bank of China, Head Office, Banking
Department, having our registered office at
__________hereby irrevocably undertake to pay
you any sum or sums not exceeding in total an
amount of (say ) upon receipt by us of
your first demand in writing and your written
statement stating:
24
四、保函格式－－履约保函
违约事件
1. that the Principal is in breach of his obligation
(s) under the underlying contract; and
2. the respect in which the Principal is in breach.
25
四、保函格式－－履约保函
其他索赔单据及对索赔单据真实性要求
Your demand for payment must also be
accompanied by the following document (s):
(specify document (s), if any)
Your demand and accompanying documents shall
be forwarded to us through your bank for
verification of your authorized signature thereon.
26
四、保函格式－－履约保函
有效期（含生效条款）和索赔时效条款
This guarantee shall become effective upon the
effectiveness of the underlying contract /receipt by the
Principal of Master Letter of Credit specified in the
underlying contract.
This guarantee shall expire on (calendar date)
at the latest, after which this guarantee shall be
automatically cease to be valid whether the original of
this guarantee is returned to us or not.
Consequently any demand for payment under it must
be received by us at this office on or before that date.
27
四、保函格式－－履约保函
适用法律/惯例
Any dispute over the interpretation of the
condition of this Letter of Guarantee shall be
subject to the Uniform Rules for Demand
Guarantees, ICC Publication No. 758.
注：适用法律可以不写，在该项空白时，一般
适用于担保人营业地所在国法律。我行的直
开保函一般都不加具本条款，意味着适用中
国法，但仍不可一概而论。
28
四、保函格式－－预付款保函
预付款保函：Advance Payment Guarantee
背景介绍：
We have been informed that (hereinafter called “the
Principal”), has entered into contract No. dated
with you, for the supply of (description of goods
and /or services).
Furthermore we understand that, according to the conditions
of the contract, an advance payment in the sum of is
to be made against an advance payment guarantee.
29
四、保函格式－－预付款保函
金额、承诺(无条件见索即付）和索赔单据
At the request of the Principal, we, The Export-
Import Bank of China, Head Office, Banking
Department, having our registered office at
____________ hereby irrevocably undertake to
pay you any sum or sums not exceeding in total an
amount of (say ) upon receipt by us of
your first demand in writing and your written
statement stating:
30
四、保函格式－－预付款保函
违约事件
1. that the Principal is in breach of his obligation
(s) under the underlying contract; and
2. the respect in which the Principal is in breach.
31
四、保函格式－－预付款保函
其他索赔单据及对索赔单据真实性要求
Your demand for payment must also be
accompanied by the following document (s):
(specify document (s), if any)
Your demand and accompanying documents shall
be forwarded to us through your bank for
verification of your authorized signature thereon.
32
四、保函格式－－预付款保函
款到生效和生效金额与实际收款匹配条款
This guarantee shall become effective upon the
receipt of the advance payment by the Principal
on his account number at our bank (or any
nominated bank). The effective amount shall
always correspond to the amount actually received
by the Principal. It is a condition for any claim and
payment under this guarantee to be made that the
advance payment has been actually received.
33
四、保函格式－－预付款保函
减额条款
the maximum amount of this guarantee will be
(automatically) reduced by percent of the total
value of each part-shipment/ interim work finished
against presentation to us （by the principal）of
copies of the relevant invoice (s) and transport
document (s) /the interim work certificate (or other
specific documents).
34
四、保函格式－－预付款保函
有效期（含生效条款）和索赔时效条款
This guarantee shall expire upon the time when the total
guaranteed amount has been reduced to zero in the above-
mentioned manner, or (calendar date) ,
whichever is earlier, after which this guarantee shall be
automatically cease to be valid whether the original of this
guarantee is returned to us or not.
Consequently any demand for payment under it must be
received by us at this office on or before that date.
35
四、保函格式－－预付款保函
适用法律/惯例
Any dispute over the interpretation of the condition
of this Letter of Guarantee shall be subject to the
Uniform Rules for Demand Guarantees, ICC
Publication No. 758.
注：适用法律可以不写，在该项空白时，一般适用于担保
人营业地所在国法律。我行的直开保函一般都不加具本
条款，意味着适用中国法，但仍不可一概而论。
36
四、保函格式－－反担保函
反担保函： Counter Guarantee
发出请求
Please issue at our full responsibility and under cover of our
counter-guarantee no. a letter of bank guarantee for the
amount of in favor of .
In consideration of your issuing the letter of guarantee, we
hereby accept and confirm the following:
1) Your guarantee text is quoted as below:
Quote
（主保函格式）
Unquote
37
四、保函格式－－反担保函
承诺
2) We hereby undertake to pay you, unconditionally,
irrevocably and immediately upon receipt of your first
written demand stating that you have been called to make
payment under your above bank guarantee, together with
the copy of the beneficiary's claim to you, the sum not
exceeding .
3) The maximum amount of our counter guarantee will be
automatically reduced by the total amount of your above
bank guarantee’s reduction.
38
四、保函格式－－反担保函
4) Our counter guarantee shall be paid in EURO/USD at the
bank’s medium exchange rate prevailing at the time of claim,
which shall be equivalent to _________(local currency).
5) Our counter guarantee shall become effective upon the
effectiveness of your a/m guarantee and remain in force until 30
(thirty) days as your mailing time after the expiry of your above
bank guarantee, or until (calendar date)（including 30
(thirty) days as your mailing time， whichever is earlier, after
which this guarantee shall be automatically cease to be valid
whether the original of this guarantee is returned to us or not.
Consequently any demand for payment under it must be received
by us at this office on or before that date.
39
四、保函格式－－反担保函
6) Your commissions and charges will be paid by our client.
In case he fails to pay the bank commission, we undertake
to pay your bank commission by telegraphic transfer as
demand by you.
7) After your issuing of the guarantee, please deliver the
original guarantee to , and airmail us two copies for our
records. Our address: 10/F Winland International Finance
Centre, No. 7 Financial Street, Xicheng District, Beijing
100034, P. R. China,
40
四、保函格式－－反担保函
8) Any dispute over the interpretation of the condition of
this Counter Guarantee shall be subject to the Uniform
Rules for Demand Guarantees ICC Publication No. 758.
41
四、保函格式－－船舶还款保函
船舶还款保函：Refund Guarantee
背景介绍：
At the request of __________________(Applicant) and in
consideration of your agreeing to pay
__________________(Applicant) and
__________________(Shipyard) (hereinafter collectively
called "the SELLER") the instalments before delivery of the
VESSEL under the Contract concluded by and amongst
you, and the SELLER dated_________ for the construction
of 1 (one) _______________ Deadweight Bulk Carrier to
be designated as Hull No. ____ (hereinafter called "the
Contract"),
42
四、保函格式－－船舶还款保函
金额
we, the undersigned, The Export-Import Bank of China, Head Office,
Banking Department, (address) do hereby guarantee repayment to you
by the SELLER of an amount up to but not exceeding a total amount of
USD _________ (say United States Dollars ___________),
representing the first instalment of the Contract Price of the VESSEL,
USD _________ (say United States Dollars ___________), the second
instalment of the Contract Price of the VESSEL, USD _________ (say
United States Dollars ___________), the third instalment of the
Contract Price of the VESSEL, USD _________ (say United States
Dollars ___________), and the fourth instalment of the Contract Price
of the VESSEL, USD _________ (say United States Dollars
___________), as you may have paid to the SELLER under the
Contract prior to the delivery of the VESSEL,
43
四、保函格式－－船舶还款保函
违约事件、索赔和利息条款：
if and when the same or any part thereof becomes repayable
to you from the SELLER in accordance with the terms
(Article X or Article XII 3(b)) of the Contract. Should the
SELLER fail to make such repayment, we shall pay you the
amount the SELLER ought to pay with interest at the rate of
5% (five percent) per annum if cancellation of the Contract
is exercised by you for the delay caused by permissible
delays in accordance with the provisions of Paragraph 3 of
Article VIII of the Contract, or together with an interest at
the rate of 5% (five percent) per annum if the cancellation
of the Contract is exercised by you for the delay of
aggregate 210 (two hundred and ten) days in accordance
with the provisions of Article VIII 4,
44
四、保函格式－－船舶还款保函
or together with an interest of 5% (five percent) per
annum if cancellation of the Contract is exercised
by you for the delay of aggregate 180 (one hundred
and eighty) days in accordance with the provisions
of Article III 1 (c) or by the events described in
Article III 2 (c), 3 (c) or 4 (b) of the Contract,
otherwise with no interest, within 30 (thirty) days
after our receipt of the relevant written demand
from you for repayment.
45
四、保函格式－－船舶还款保函
仲裁条款
However, in the event of any dispute between you and the
SELLER in relation to:
(1) whether the SELLER shall be liable to repay the
instalment or instalments paid by you; and
(2) consequently whether you shall have the right to
demand payment from us;
and such dispute is submitted either by the SELLER or by
you for arbitration in accordance with Article XIII of the
Contract or for appeal or appeals in accordance with
English laws,
46
四、保函格式－－船舶还款保函
we shall be entitled to withhold and defer payment
until the arbitration award or any court judgment is
published，or an amicable settlement has been
reached. We shall not be obligated to make any
payment to you unless the arbitration award (or any
court judgment or the settlement) orders the
SELLER to make repayment and any right of
appeal available to the SELLER under English
laws is waived or is not exercised by the SELLER
in accordance with English laws.
47
四、保函格式－－船舶还款保函
If the SELLER fails to honour the award (or
judgment or the settlement) within thirty (30) days
of the relevant award (or judgment or the
settlement) been published/reached then we shall
refund to you to the extent the arbitration award (or
any court judgment or the settlement) orders but
not exceeding the aggregate amount of this
guarantee plus the interest described above.
The said repayment shall be made by us in United
States Dollars.
48
四、保函格式－－船舶还款保函
款到生效和生效金额与实际收款匹配条款
This Letter of Guarantee shall become effective from the
time of the actual receipt of the first instalment by the
SELLER from you and the amounts effective under this
Letter of Guarantee shall correspond to the total payment
actually made by you prior to the delivery of the VESSEL.
However, the available amount under this Letter of
Guarantee shall in no event exceed above mentioned
amount actually paid to the SELLER, together with interest
calculated, as described above for the period commencing
with the date of receipt by the SELLER of the respective
instalment to the date of repayments thereof.
49
四、保函格式－－船舶还款保函
有效期
This Letter of Guarantee shall remain in force until the
VESSEL has been delivered to and accepted by you, or
refund has been made by the SELLER or ourselves, or until
_______(expiry date), whichever occurs earliest, after
which you are to return it to us by airmail for cancellation.
However, in case of any arbitration proceedings as
described above, the Letter of Guarantee shall always
remain in force until 2 (two) months after the publishment
of the arbitration award.（报批有效期时特别注意）
50
四、保函格式－－船舶还款保函
法律适用和管辖
This Letter of Guarantee shall be governed and
construed in accordance with the laws of England
and any disputes shall be submitted to the
exclusive jurisdiction of English Courts. We
hereby expressly waive any right to claim
immunity from legal proceedings.
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四、保函格式－－船舶还款保函
转让条款
We agree that you may assign the benefit of this
Letter of Guarantee (excluding the right of
demanding payment which shall in all respect
remain with yourself) to any commercial Bank for
the purpose of security for the financing by it of
your obligations under the Contract provided that
the assignment documents will be acceptable in all
respects to the Seller and ourselves.
52
四、保函格式－－船舶还款保函
外汇登记条款
We confirm herewith that this Letter of Guarantee
shall be registered with the relevant SAFE
Authority and that we have obtained all necessary
approvals to issue same and effect payments in
foreign currency in case of utilization.
53
四、保函格式—小结
保函格式小结
金额不得敞口
有效期不得敞口，事实条款尽量单据化。
法律适用风险。适用法律尽量避免中东、东南亚和一
些不发达国家法律，可以适用第三方发达国家法律，
如英国法
小币种汇率、汇兑风险（如遇小币种或我行无法清算
的币种，应加具以美元/欧元/日元赔付条款）
止付令无效
54
四、保函格式—小结
保函格式小结
预付款/履约/投标等工程承包类保函审核要点
是否有（款到）生效条款（预付款）
是否有减额条款（预付款）及可操作性
是否有违约声明（投标保函一般为投标人在投标期间
撤投；或者中标后无法或拒绝执行（签署）合同；或
者提供履约保函。）
是否有索赔文件需经证实真实性条款
是否有索赔时效条款
适用法律尽量避免中东、东南亚和一些不发达国家法
律
55
四、保函格式—小结
船舶保函及转让审核要点
是否有仲裁条款（防止伪仲裁）
是否有款到生效条款和生效金额与实际收到金额相
匹配条款
转让条款：只能用于融资目的或单船公司；索赔权
是否保留；是否需我行书面确认。
有效期如遇仲裁，可自动展期至仲裁结果公布后若
干天，申请书中要注明
适用法律和管辖地一般为英国法和英国
56
四、保函格式—小结
船舶保函及转让审核要点
转让通知（notice of assignment)必须是正本
转让通知和我行出具的确认
（acknowledgement)中是否加大我行担保责
任。如：船东在融资协议项下违约，融资行可就
保函索赔
索赔权是否保留
保函修改、注销需要融资行书面同意
57
四、保函格式—常见风险提示条款
常见风险提示条款
无条件见索即付独立担保格式
无书面索赔
正本需退回歧义
不展期即索赔
不含索赔时效（通常适用中东、东南亚等不发达国
家法律时提出）
责任不变
58
四、保函格式—常见风险提示条款
受益人所在国为受制裁国家
FIDIC条款28天展期
转开行索赔不附业主索赔
59
五、文件的审查
申请书的审查
申请书下列各项是否填列完整、正确
申请书日期
受益人名称、地址
保函金额（小币种需出函确认汇率风险）
有效期
转开行/通知行
反担保形式
账号
骑缝章（如需）
60
五、文件的审查
反担保函的审查
反担保函下列各项是否填列完整、正确
反担保函日期（不能早于申请书日期）
反担保函上申请书日期要与申请书一致
保函金额
空白处是否填满
账号
骑缝章（如需）
61
五、文件的审查
合同商务部分的审查
受益人名称、地址
保函金额及背景
合同号/船体号/标书号
62
五、文件的审查
保函修改/转让的文件审查
保函修改申请书是否填写完整、正确
转让通知必须提交正本
转让协议（副本即可）
是否转让过，如已转让，必须得到新受益人
的书面确认同意再次转让方可办理。
63
六、特殊国家的特殊做法
这里介绍一些我行常见的某些国家在保函方面的一
些特殊做法，通常与国际惯例相违背。
伊朗
一般反担保也须适用伊朗法律
保函一般含有“根据受益人要求自动延期”条款
（this guarantee can be extended for any period at the
request by the beneficiary)
保函在受益人发出展期要求时一般都会提出“不展
期即索赔”（pls extend the validity of your guarantee
upto ____, otherwise pay its full amount to …)
64
六、特殊国家的特殊做法
其他中东国家
在其他中东国家如叙利亚、沙特等国，保函
效期一般均为敞口，并且由于上述国家法律
要求保函必须由当地银行出具，因此反担保
函有效期为“转开行通知解除反担保责任后
方可解除。”
65
六、特殊国家的特殊做法
正本退回方失效
有些国家，如约旦、巴基斯坦、泰国等国家
法律明确规定开给政府/准政府的保函，在
保函有效期过后，受益人凭正本保函仍可在
一定期限（三年-六十年不等）内提出索赔。
遇到上述情况，为避免纠纷，须督促申请人
要求受益人确认解除保函。
66
七、其他注意事项
投议标许可证
企业在国（境）外以投、议标方式参与的、
且报价金额在500万美元以上（含500万美
元）的工程项目需提供。
——源自《对外承包工程项目投标（议标）许可
暂行办法》（[1999]外经贸合发第699号））
67
七、其他注意事项
申请人/被担保人资格(对外担保)
1）融资性对外担保:被担保人不受与境内机
构的股权关系、净资产比例和盈利状况等限
制。（两头在外，包括与外方组成联营体）
2）非融资性对外担保:被担保人或受益人至
少有一方应为在境内依法注册成立的法人，
或至少有一方应为由境内机构按照规定在境
外设立、持股或间接持股的机构。
68
七、其他注意事项
融资性对外担保实行余额管理（有指标
控制），非融资类对外担保无指标控制，保
函开立后需向外汇局报备。
69
七、其他注意事项
对外担保履约
对外担保履约时可自行办理对外支付，无需
报批。（银行垫款只能使用自有外汇资金）
70
七、其他注意事项
对外担保报表
对外担保登记表（月报，只报外汇局）
对外担保余额指标执行情况表（月报，只报国际部）
境内银行对外担保汇总备案表（月报，国际部和外汇局
均报）
境内银行新签约融资性对外担保逐笔备案表（月报，国
际部和外汇局均报）
境内银行融资性对外担保履约逐笔备案表（月报，国际
部和外汇局均报）
涉伊（月报，我行内部报表）
71
七、其他注意事项
相关文件
《境内机构对外担保管理办法 》和《境内
机构对外担保管理办法实施细则 》1996年
《对外承包工程项目投标（议标）许可暂行
办法》（[1999]外经贸合发第699号）
《国家外汇管理局关于境内机构对外担保
管理问题的通知》汇发〔2010〕39号
其他
72
八、实际工作中的注意事项
《中间业务与贸易融资授信内部联系单
》的填写需完整、准确
特别注意金额和有效期的准确，尤其是有效
期描述必须准确。如船舶保函有效期在发生
仲裁时自动延至仲裁结果后45天等；工程承
包类保函自动展期；转开保函两个有效期等。
另须注明反担保人名称和贷款卡号（如需)
73
八、实际工作中的注意事项
《保函条款内部提示单》请注明“同意
接受并开立”，并由贵部领导签字盖部章。
特别注意最后不能是只有“拟同意”字样，
而无最终“同意”字样。
74
八、实际工作中的注意事项
报批项目前最好向保函操作人员要
《保函条款内部提示单》，否则如项目已
审批，但条款不能接受或因条款问题再重
新审批都会影响效率。
75
八、实际工作中的注意事项
保函操作人员开立保函需如下文件
1）《中间业务与贸易融资授信内部联系单
》
2）《保函条款内部提示单》
3）保函申请书
4）合同商务部分
76
八、实际工作中的注意事项
如遇时效紧迫的保函，可以提前将保函
申请书和合同商务部分先行交给操作人员准
备保函文本。
对于电开/转开保函，通知行/转开行须与
我行有代理关系，转开保函还须与转开行就
反担保函格式进行确认。本项工作较为费时，
因此需事先通知操作人员落实上述事宜。
77
八、实际工作中的注意事项
保函开立申请书、反担保保函中金额、
有效期和受益人均不得手改，如确需修改则
需加盖单位印鉴。同理，《中间业务与贸易
融资授信内部联系单》上述事项原则上也不
能手改。
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九、保函开立流程
客户
营运中心前台业务部门
①提交保函开
立申请材料
②报送提示材料
⑤收费
⑥确认保
函格式
③出具提示单
⑧退还材料
⑦开出保函
④报送开立材料
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结束
谢谢大家
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