國際結(jié)算chpter9internationalfactoring-在線瀏覽
2024-12-06 14:07本頁面
【正文】 services to foreign debtors (the client’s customer). Definition ? 保理是由被稱之為保理公司或保理行的專業(yè)公司購買由于貨物銷售而產(chǎn)生的債權(quán)。實(shí)際上，保理是金融機(jī)構(gòu)（保理行）與銷售貨物或提供服務(wù)給國外債務(wù)人（客戶的客戶）的企業(yè)實(shí)體（客戶）之間的三方交易。它是銀行通過收購消費(fèi)品出口債權(quán)而向出口商提供壞賬擔(dān)保、應(yīng)收帳款管理、貿(mào)易融資等服務(wù)的綜合性金融業(yè)務(wù)。 ? 出口保理商（ export factor） ? 進(jìn)口保理商（ import factor） The role and services of factor The factor acts as a manager of exporter’s sales and provides his client with finance based on the level of sales and on the other hand evaluates the importer’s creditworthiness either by himself or with the aid of his correspondent or agent, so as to ensure the final payment. The primary services offered are credit investigation, credit approval, assumption of credit risk, accounts receivable bookkeeping, and collection of matured accounts. Functions ? Credit approval The factor acts as the client’s credit department to evaluate the importer’s credit standing to determine a credit line for his client’s customer so that he can exercise the function of preapproving orders prior to shipment. ? Credit protection By purchasing the client’s accounts receivable without recourse, factoring can protect the clients from risk of loss so long as merchandise quality, quantity and terms meet the requirements of sales contract between the client and his customer. Functions ? Mana
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