國際結算(雙語)第七章：銀行保函 chapter7 Guarantee

INTERNATIONALSETTLEMENTChapter7LetterofGuaranteeChapter7LetterofGuarantee7.1DefinitionofLetterofGuarantee7.2CharacteristicsandfunctionofGuarantee7.3PartiesofLetterofGuarantee7.4ContentsofLetterofGuarantee7.5BasicProceduresofLetterofGuarantee7.6TypesofLetterofGuarantee7.7DifferencesbetweenBankGuaranteeandDocumentaryLetterofCredit7.8internationalcustomsandpracticeofL/G

7.1DefinitionofLetterofGuarantee

Definition：Letterofguarantee(L/G)isawrittenundertakingmadebytheguarantorattherequestoftheapplicanttothebeneficiary,guaranteeingthattheapplicantwillperformobligationsunderthecontractsignedbetweentheapplicantandthebeneficiary.7.2CharacteristicsandfunctionofGuarantee1CharacteristicsofLetterofGuarantee1）AssurableTheissuingbankwillassuretothebeneficiarythatapplicantwillfulfilltheresponsibilityandobligationofthecontractwithitsownreputation,onlywhentheapplicantbreachofthecontractcanthebeneficiaryclaimreimbursementonissuingbank.Whenthecontracthasbeenfulfilled,theguaranteewillbeastandbydocumentsandwillceasedtobevalidatmaturitydateautomatically.2）IndependentLetterofguaranteeisissuedonthegroundofthebasistransactioncontractbetweentheapplicantandthebeneficiary.Onceitisissued,itwillnotbeboundtothebasiccontractandconstituteaindependentdocuments,bearstheindependentlegaleffect.3）DocumentaryPaymentunderletterofguaranteeisbasedonthedocumentspresentedbybeneficiaryaccordingtotheguaranteeregulationclause.Itincludesbeneficiary’scertificate,applicant’sdefaultdeclarationandotherrelativedocuments.2FunctionofLetterofGuaranteeAssistthebiddertoawardtenderFacilitatetheconclusionofcontractPromotethestartofprojectBesides，L/Gcanalsobeusedtopromisethequalityoftheproject,paymentofthecontract,therepaymentofloanprincipalandinterestandetc.7.3PartiesofLetterofGuarantee1Applicant——Itisthepartyappliesletterofguaranteetothebank.Itcanbeeitherthebuyerortheseller.Itisthepartythatbearsresponsibilityintheunderlyingcontract.Itpaysbacktheguarantorafteritspaymenttothebeneficiary.ItfillstheformofapplicationforL/Gandthusbearsrelativecommission.2

Beneficiary——ItistheacceptorofL/G,itcanexecuteitsrecourserighttotheguarantorunderL/G,itisnormallyanotherpartyoftheunderlyingcontract.Iftheapplicantdoesnotfulfillitsduty,thebeneficiarycanuseL/Gtoaskforcompensationfromtheguarantor.3

Guarantor——Itisthepartythatacceptsapplicant’sentrustandopenstheL/G.Itisoftenabank.Itsliabilitiesis:Whenthebeneficiarypresentsdocumentsorcertificatesoftheapplicant’sbreachingofcontract,itmushmakepaymentorcompensation.Afterthis,itcanmakeclaimstotheapplicantorthecounterguaranteebank.4AdvisingBank——ItisthepartyhandstheL/Gtothebeneficiaryunderthecommitmentofguarantor.WhenaL/Gisissued,itcanbedirectlysenttothebeneficiary,withoutreachingtheadvisingbank;Oritcanbesenttotheadvisingbankforverificationfirst,thenbesenttothebeneficiary,thisisfrequentlyhappenedwhentheguarantorandbeneficiaryareindifferentplaces.5CounterGuarantor——Itisthepartythatopenscounter-guaranteefortheapplicant.Inordertoavoidrisks,theguarantorcanrequireathirdpartytoguaranteetheL/G(nottheapplicantitself),thethirdpartyiscalledcounterguarantor,itcanbeabank,abureauoragovernmentorganization.Whenthebeneficiaryclaimrightstotheguarantor,afterthepayment,theguarantorcanusecounterguaranteetomakeclaimstothecounterguarantor.Thecounterguarantorhaslowertheriskofguarantor.6

ConfirmingBank——ItisthebankthatconfirmedtheL/G,itguaranteesthattheguarantorwillexecutecompensationliability.Itcompensatetothebeneficiarywhentheguarantordoesnotfulfillitsobligation.ThecharacteristicsoftheconfirmingbankofL/Gissimilartotheconfirmingbankundercredit.7ReissuingBank——It

isthepartythatissueletterofguaranteetoitsdomesticbeneficiaryaspertherequestoftheforeigncounterguarantor.Reissuingguaranteeisalwaysestablishedasperthebeneficiarycountry’slaw,governmentregulationortherequestofthebeneficiary.7.4ContentsofLetterofGuarantee1basiccontentsofabankguaranteeThenameandaddressofthebeneficiary;Thenameandaddressoftheapplicant;Thenameandaddressoftheadvisingbank;Thename,nationalityanddetailedaddressoftheguarantorbank;Thetypeandpurposeoftheguarantee;Therelativecontractnumber,agreementnumber,tendernumberandtherelativereferencenumberoftheproject;Thecurrencyandamountoftheguarantee;Thedurationorexpirydateoftheguarantee;i.Theclaimingconditionandclaimingmethod.Claimingconditionisthespecificconditionunderwhichtheguarantorundertakestopay.Itisthespecificdocumentsrequirementwhenclaimoccurs.Claimmethodmeanswhichway(T/Treimbursementormailreimbursement)istobeused,whethertheclaimingroutewillpassbytheadvisingbank;j.Thehighestcompensationamountandcurrency,k.Theguarantorbank’sliability(primaryobligationoraccessoryobligation)l.Bankingchargesclausesm.Thestipulationtolanguageusedinguaranteeandclaimdocumentsn.Underwhichlaw,regulationofarbitrationclausetheguaranteeissubjectto2basiccontentsofacounterguaranteeAcounterguaranteemainlycontainstwoclauses:theauthorizationinstructionclauseandthereimbursementclause.Anexampleoftheauthorizationinstructionclause:“pleaseissueunderourfullresponsibilityyourtender/performance/advancepaymentguarantee...”Anexampleofthereimbursementclause:“inconsiderationofyourissuingthesaidguaranteeonourbehalf,weherebyundertaketokeepyoureimbursedsubjecttothesameconditionasmentionedaboveuponourreceiptofyourclaimdeclaringthatyouhavebeencalledupontomakepaymentunderyourguarantee,togetherwithacopyofthebeneficiary’sdemandonyou....”3additionalclauseofaletterofguarantee1)Thevalidityclause——Thisclauseistodefinewhenandatwhatcircumstancethenguaranteewillbeeffective.Example：“

Thisperformancebondwillcomeintoforceonlywhenthesellerhasreceivedaletterofcreditacceptabletohim.”2)Automaticextensionclause——Sinesomeguarantee’smaturitydatescannotbedeterminedatthetimeofissuing,orthebeneficiaryisnotassurableofthetimewhentheprojectwillbecompleted.Example:“Thisguaranteeshallbeautomaticallyextendedforanotherthreemonthsiftheguarantorshallnothavereceivedbytheendofthevalidityhereof,anyconfirmationfromthebeneficiarythatitcanbereleasedfromitsobligationhereunder.”3)Unconditionaltopayclause——Thisclauseguaranteetheguarantortakestheprimaryliabilitytopayuponpresentationofthecomplieddocuments.Example：

“Thebeneficiaryshallbethesoleandfinaljudgesfordecidingwhetherornottheapplicanthasdulyperformedhisobligationofthecontract,andweherebyundertakestopayyouimmediatelyuponreceiptofyouwrittenclaimnotwithstandinganycontestation,defence,orobjectionfromtheapplicantandwithoutitbeingnecessaryforyoutoproduceoradduceanyprooforanyjudicialoradministrativeproceedingswhatsoeverinsupportofyourclaim.....”4)Nochangeoradditionclause——Toensuretheguaranteeresponsibilitynottobechangedaspertheexecutionoftheunderlyingtransaction,thebeneficiarymayrequesttheissuingbanktocontainaclauseintheguaranteetomakesurethatallthetermsandconditionsoftheguaranteeshouldnotbechanged,addedordeducted.Example：“Wefurtheragreethatnochangeoradditiontoorothermodificationtothetermsofthecontractorofworkstobepreformedthereunderorofanyofthecontractdocuments,whichmaybemadebetweenthecontractparties,shallinanywayreleaseusfromanyliabilityunderthisguaranteeandweherebywaiveourrightstoaskfornoticeofanyofsuchchanges,additionsormodifications.....”

5)Thevaluereductionclause——Underabankguarantee,theguarantor’sliabilitywillnotbealwaysthesame,itmaychangeaccordingtothefulfillmentoftheunderlyingcontract.Toindicatethispoint,thevaluereductionclausewillalwaysbeincorporated.Example：“TheguaranteeamountoftheL/Gshallbediminishedautomaticallyandproportionallyinaccordancewiththevalueofeachshipmentasshownintherelevantinvoice.”6)Returnclause——IncountriessuchasJordan,PakistanandThailand,thelawsstipulatesthat,byaguaranteeissuedtoagovernmentorquasigovernmentdepartment,eveniftheguaranteeexpires,thebeneficiaryshouldstillhavetherightofclaimingwithinacertainperiodoftime.Example：“Uponitsexpiration,thisL/Gshallbenullandvoid,andshallbeimmediatelyreturnedtousforcancellation.Anyactionofmaintainingtheoriginalofthisguaranteeoranyofitsamendmentshallthengivenorighttothebeneficiaryforlodginganymoreclaimhereunder.”7)Legalclause——Itisaboutthelawapplicabletoabankguarantee.Sincedifferentcountrieshavedifferentlaws,itisaquestionwhichoneshouldbeapplicable.Inordertoassuretheapplicablelaworjurisdiction,abankguaranteeusuallycontainsalegalclause.Example：“Thisguaranteeisgovernedbythelawof...Country,andissubjecttotheexclusivejurisdictionofthecourtof....”7.5BasicProceduresofLetterofGuarantee1DirectL/GBeneficiaryApplicant

Guarantor(1)Thebeneficiaryandapplicantsignstheunderlyingcontract,beneficiaryrequirestapplicanttoopenanL/G(2)ApplicantappliesanL/G,guarantoropensanL/G(3)GuarantorsendstheL/Gtothebeneficiary(4)Underthebreachingofcontractoftheapplicant,thebeneficiaryusesL/Gtoaskforcompensationfromtheguarantor,andguarantormakespayment(5)Theguarantorasksreimbursementfromtheapplicant.2IndirectL/GBeneficiaryAdvisingBank

GuarantorApplicant(1)Thebeneficiaryandapplicantsignstheunderlyingcontract,beneficiaryrequiresapplicanttoopenanL/G(2)ApplicantappliesanL/G,guarantoropensaL/G(3)GuarantorsendstheL/Gtoadvisingbank(4)AdvisingbanksendstheL/Gtobeneficiary;(5)Underthebreachingofcontractoftheapplicant,thebeneficiaryusesL/Gtoaskforcompensationfromtheguarantorthroughadvisingbank,guarantormakespayment;(6)Theguarantoraskspaymentfromtheapplicant.(5)7.6TypesofLetterofGuarantee1ConditionalL/GandDemandlL/GConditionalL/Gmeanstheapplicantsetssomerestrictionstoclaimingrightsandaccepting;DemandL/Gmeanstheapplicantdoesn’tsetanyrestrictionstoclaimingrightsandaccepting,itisanunconditionalL/G;2IndependentL/GandAccessoryL/GIndependentL/Gisissuedbasedonunderlyingcontract,butithasindependentlegaleffect.Theguarantorbearsthefirstpayingliabilitynomatterwhethertheapplicantiswillingtopay.AccessoryL/Gisaattachedagreementtotheunderlyingcontract,itslegaleffectiscoexistwiththecontract.Theguarantorbearssecondaryliability,whichmeansthepayingobligationoftheguarantorisbasedontheliabilityoftheapplicantintheunderlyingcontract.3directL/GandindirectL/GDirectguarantee:isissuedbytheguarantordirectlytothebeneficiaryandmaybeadvisedthroughalocalbankbutwithoutanyresponsibilityonthepartofthelocalbank.

Indirectguarantee:abankrequestalocalbanktoissuetherequiredguaranteeinfavorofthebeneficiaryandthebankissueacounterguaranteeinfavorofthelocalbankinwhichitundertakestoirrevocablypaythelocalbanktheamountpaidbyitunderitsguarantee.4settlementL/GandcreditL/GSettlementguaranteeistheindependenttransactionsettlementinstrumentthattheguarantorbanktaketheprimaryliabilitytoeffectpayment.

CreditL/Gbearsthenatureofstandby,theguarantorbanktaketheprimaryoraccessoryliabilitytocompensatethebeneficiaryintheeventthattheapplicantfailstofulfilltheperformanceoftheunderlyingtransaction.5limitedamountL/GandunlimitedamountL/GLimitedamountL/Gmeansthattheguarantorwillonlyberesponsibleforthepaymentliabilityofaspecificamount(theamountcanbeaccumulativeorun-accumulative),anyclaimexceedingthisamountwillnotbeconsidered.UnlimitedamountL//Gmeanstheguarantorwilltaketheguaranteeresponsibilitytocovertheborrower’sdebt(principalplusinterest)andallthetaxanddefaultcompensationfundswhicharisesfromthedirectdebt.revocableL/GandirrevocableL/GRevocableL/Gmeanswithouttheconsentofotherrelatedparties,theguarantorcanhastherightstocanceloramendtheissuedletterofguaranteeatitsdiscretion.IrrevocableL/Gmeansthatwithoutalltheconsentofthealltherelatedparties,theletterofguaranteecannotbecanceledoramended.limiteddurationL/GandunlimiteddurationL/GLimiteddurationL/GisonekindofL/Gthatstipulatethevalidityperiodintheguarantee,thebeneficiarymustmakeclaiminthestipulatedperiod,otherwise,theguarantorwillrefusetoeffectpayment.UnlimiteddurationL/Gistheguaranteethatdoesnotstipulatethevalidityperiod.Unlessthelegitimatespecificeventoccurs,oralltheclaimsofthebeneficiaryhasbeensatisfied,thenbeneficiaryhastherighttoclaimontheguarantorbankatanytime.8ExportingL/GandImportingL/Ga.ExportingL/G(1)Tender/BidBondGuaranteeIninternationalmarket,majorprojectusuallyopensbidingsoastoattractqualifiedcompanies.ThetendererhastoprovideL/Gofsomeamountsoastoindicateitssincerity.(2)PerformanceGuaranteeTheapplicantusesperformanceguaranteetoassuretothebeneficiarythatitwillperformcontract,deliverygoodsatthescheduleddatewithquantityandquality.(3)AdvancePaymentGuarantee.Itisalsocalledtherepaymentguaranteeordownpaymentguarantee.Underthisguarantee,thebankpromisesthatiftheexportercannotorrefusestofulfillitsperformanceofcontract,thebankwillreturntotheimportadvancedpaymentplusinteresttotheimporter.(4)QualityGuarantee/MaintenanceGuaranteeInthecontractofindustryproduct、mechanicalequipment、vessel、airplaneetc.,inordertoguaranteethequalityofcargo,theimporternormallyaskstheexportertoapplyaqualityguarantee.Itmeansifthegoodscannotmeettherequirementsofcontract,thebankwillcompensatetheimporterforitslosses.(5)retentionmoneyguaranteeRetentionmoneyguaranteeisasubstituteformaintenanceguarantee.Aspertheresponsibilityliabilityoftheguarantorbank,theretentionmoneyguaranteeisinessenceamaintenanceguarantee.b.ImportingL/G(1)PaymentGuaranteeInsightpaymentguarantee,theguarantorguaranteesthatuponthereceiptofshippingdocuments,itwillmakepaymenttothebeneficiaryonpresentation.Paymentguaranteeisatypical“ondemand”guarantee,itbearsthesamefunctionasletterofcredittopromisethepaymentoftheimporter.(2)LeaseGuaranteeWhenimportingmachineryequipmentortransportationvehiclebymeansofleasing,theguarantorbankguaranteestothebeneficiarythatthelesseewillpaytherentinaccordancewiththetermsandconditionsoftheleasingagreement.(3)compensationguarantee/assemblyandprocessingguaranteeIncompensationtrade,attherequestoftheimporter(equipmentpurchaser),theguarantorbankwillissuecompensationguaranteeinfavoroftheexporter(equipmentsupplier),promisingwhentheimporterhasreceivedtheequipmentinaccordancewiththecontractterms,hewilldelivertheproductproducedbytheimportedequipmenttotheexporterorthedesignatedthirdpartytoreimbursethevalueoftheimportedequipment.c.othertypesofL/G(1)LoanguaranteeWhentheenterpriseborrowsfromtheforeignfinancialinstitution,theborrowerneedstoprovidealoantotheforeignlender,promisingintheeventthattheborrowerfailstorepaytheprincipalplusinterestasstipulatedintheloanagreement,theguarantorwilltaketheprimaryliabilitytorepaytheforeignlender.(2)CustomsguaranteeCustomsguaranteeisissuedbytheguarantorbanktotheforeigncustoms,guaranteeingthattheimportedgoodswillbewithdrawnthentaxwillnotbehandedwhentransportthegoodsintotheforeigncountry.(3)OverdraftguaranteeOverdraftguaranteeisissuedbytheguarantorbankattherequestoftheoutwardsprojectcontractingcorporation,forthepurposeofopeningoverdraftaccountinforeignbank.Whenthecontactingcorporationconstructintheforeigncountry,normallyithastherequesttoopenoverdraftaccounttogetmorecreditfacilityfromlocalbank.(4)BailbondBailbondisalwaysusedinmarinedisputes,whenthetwoshipscollisionandcauseslossestothecommodityowner/otherrelatedparities,orbecauseofthecarrier’sfault,shortageordamagesoccurstothecargo.Beforedeterminationofresponsibility,themarinecourtordersthedetentionofvessel,atthissituation,inordertoreleasethevessel,attherequestofthevesselowner,theguarantorbankwillprovideabailbondtolocalmarinecourt,promisingthatvesselownerwillcompensatethelossasperthecourtjudgment.7.7DifferencesbetweenBankGuaranteeandDocumentaryLetterofCreditCommonsBoththeBankguaranteeanddocumentarycreditaresettlementmethodusedininternationaltrade;Theyarebothissuedattherequestoftheapplicant,infavorofthebeneficiary,promisingthepaymentobligationwhencomplyingdocumentsarepresented.Thebankswillonlydealwithdocuments,whilenotbeingresponsiblefortheauthenticityandeffectivenessofthedocuments,bankingcreditreplacesthecommercialcredit,whichinagreatdegreefacilitatethedevelopmentofinternationaltransactions.2.DifferencesBankGuaranteeDocumentaryLetterofCreditTheundertakingoftheissuingbankAL/GispropertyoperativeonlyiftheprincipalfailedtofulfillthecommercialcontractanddefaultcertificatearepresentedL/Cistoeffectpaymentwhenbeneficiaryhasfulfilledthebasiccommercialcontractandcomplieddocumentsarepresented.TmercialdocumentsspeciallyincludingtransportdocumentsTheliabilityforpaymentCanbetheprimary,andalsocanbethesecondarytheissuingbankwilltaketheprimaryliabilitytoeffectpayment.ThelawandcustomUnderURDG758,thegoverninglawandjurisdictionforletterofguaranteebusinessareclearlyindicated.UCP600doesnotstipulatethegoverninglawsorjurisdictionwhendisputesunderletterofcredithappens.7.8internationalcustomsandpracticeofL/GIn1978,theICC(theinternationalchamberofcommerce)hasformulatedandpromulgatedUniformRulesforContractGuarantee,ICCpublicationNo.325.InordertounifytheformsofguaranteeandmatchwithICCpublicationNo.325,ICCfurtherformulatedandpromulgatedcontractguaranteedemonstrationformat,ICCpublicationNo.406.In1992,theICCformulatedandpromulgatedUniformRulesforDemandGuarantee(URDG),ICCPublicationNo.458.AsperURDG458,whenbeneficiaryclaimsontheissuingbank,onlyclaimdocumentanddefaultstatementisrequiredforpresentation.Inaccordancewiththerecentpracticeanddevelopmentofguaranteebusiness,theICCformulatedandpromulgatedUniformRulesforDemandGuarantee(URDG),ICCPublicationNo.758,whichrakeseffectiveonJuly1st2010.URDGhasreferredandusedthestyleofUCP600,theregulationconcerningtotheresponsibilityandrightsofrelatedpartiesaremoreclearandaccurate.國際結算第七章銀行保函第七章銀行保函第一節(jié)銀行保函的定義、特點與作用第二節(jié)銀行保函的當事人及其權責關系第三節(jié)銀行保函的內容第四節(jié)

銀行保函業(yè)務的基本流程第五節(jié)銀行保函業(yè)務的種類第六節(jié)銀行保函與一般跟單信用證的比較第七節(jié)銀行保函國際慣例：見索即付保函

第一節(jié)銀行保函的定義、特點與作用

一、銀行保函的基本概念銀行保函（LetterofGuarantee，L/G）又稱銀行保證書，是指銀行作為擔保人向受益人開立的，保證被保證人一定要向受益人盡到某項義務,否則將由擔保人負責補償受益人損失的文件。

第一節(jié)銀行保函的定義、特點與作用

二、銀行保函的特點（1）擔保人的付款責任有時是第一性的，有時是第二性的。第一性付款責任：是指只要受益人滿足了銀行保函要求的條件，銀行就應付款，而無須受益人先行向委托人索要，也無須理會委托方是否愿意支付。第二性付款責任：是指當委托人拒絕付款時，由銀行擔保付款，或者是在委托人違約時，由銀行人賠償受益人的經(jīng)濟損失。

第一節(jié)銀行保函的定義、特點與作用

（2）保函是不依附于合同的獨立的保證文件。（3）保函是一種或有負債，即保函項下的支付不一定會發(fā)生，對那些擔保行僅付第二性付款責任的擔保函尤其是這樣。只有在申請人違約時，擔保行才付款或賠償。

第一節(jié)銀行保函的定義、特點與作用

三、銀行保函的作用銀行保函的目的在于以銀行信用為保證來監(jiān)督委托人履行合約中的義務，維護受益人的經(jīng)濟利益，促使交易的順利進行。其主要作用有：（1）是對合約價款支付的保證作用，如付款保函、補償貿(mào)易保函、租賃保函等。（2）是對合同義務履行的擔保作用，同時用來作為當合同違約發(fā)生時，對受害方的補償工具或對違約方的懲罰手段。如投標保函、履約保函、質量保函和維修保函等。第二節(jié)銀行保函的當事人及其權責關系一、銀行保函的當事人（1）申請人（Applicant），是指向開出保函的銀行申請開立保函的合同當事人。（2）擔保人（Guarantor），就是接受申請人的委托開出保函的銀行，其通過保函向受益人承諾在相符索賠的情況下付款，然后向申請人提出索償。第二節(jié)銀行保函的當事人及其權責關系（3）受益人（Beneficiary），是指有權依據(jù)保函條款向開出保函的銀行提出索賠的當事人。只要受益人按保函要求提交相符單據(jù)，便可要求擔保人支付相應款項。（4）通知行（AdvisingBank），是指受擔保行的委托將保函通知給受益人的當事人。在實務中，通知行通常由受益人所在地的銀行承擔。第二節(jié)銀行保函的當事人及其權責關系（5）保兌行（ConfirmingBank），是指對保函加具保兌的銀行，保證擔保人按規(guī)定履行賠償義務。（6）轉開行（ReissuingBank）,是指在擔保人的保證下，按擔保人的要求，向受益人開立保函的銀行。第二節(jié)銀行保函的當事人及其權責關系（7）反擔保人（CounterGuarantor）,是指為申請人向擔保人開具書面反擔保的人。反擔保人的責任是保證申請人履行合同義務，同時向擔保人作出承諾，即當擔保人在保函項下作出付款承諾后，擔保人可以從申請人處得到及時、足夠的補償，并在申請人不能向擔保人作出補償時，負責向擔保人賠償損失。第二節(jié)銀行保函的當事人及其權責關系二、銀行保函當事人之間的權責關系（一）申請人的責任（1）在擔保行按照保函的規(guī)定向受益人付款后，委托人須立即償還擔保行墊付的款項。（2）負擔保函項下的一切費用及利息。（3）如果擔保人認為有必要，應預支部分或全部押金。第二節(jié)銀行保函的當事人及其權責關系（二）擔保人的責任和權利（1）一經(jīng)接受開立保函申請書，就有責任按照申請書開出保函。（2）一經(jīng)開出保函，就有責任按照保函承諾條件對受益人付款。（3）如果委托人不能及時償還擔保人已付款項，則擔保行有權處理押金、抵押品、擔保品。如果處理后仍不足抵償，則擔保行有權向委托人追索不足部分。第二節(jié)銀行保函的當事人及其權責關系（三）受益人的權利受益人按照保函的規(guī)定，提交相符的索款聲明或有關單據(jù)后，有權向擔保行索償，并取得付款。第三節(jié)銀行保函的內容一、銀行保函的主要內容保函必須規(guī)定一下內容：（1）申請人、受益人，擔保行（完整名稱和地址）；（2）通知行；（3）有關交易合同、協(xié)議，標書的編號、日期，供應貨物的名稱、數(shù)量，工程項目名稱等；（4）保函的貨幣名稱、金額；（5）有效期。如果保函未規(guī)定效期，則保函一直有效，直到保函被撤銷、賠償完款項或減額至零為止；注：根據(jù)URDG758第25條C款的規(guī)定：如果保函未規(guī)定效期，那么保函將至開立日起，三年之后終止。（6）索賠條件，指索賠時對提交單據(jù)的要求；（7）索賠方法，指受益人向擔保行提出的索賠方式（如信索或電索）或路線（是否經(jīng)通知行）；（8）賠付金額或最高索賠金額、支付貨幣和金額遞減條款；（9）索賠書或其他單據(jù)是否應以紙質或電子形式提交；（10）擔保行的責任（是第一性付款責任還是第二性的）；（11）費用的承擔方；（12）生效條款一般是開出后立即生效，也有的是在一定日期后或某一事件發(fā)生后才生效；（13）保函中規(guī)定的單據(jù)所使用的語言；（14）適用法律和仲裁條款與規(guī)則。第三節(jié)銀行保函的內容二、反擔保函的主要內容反擔保函通常包括兩個主要條款：授權指示條款和索償條款。（1）授權指示條款如：“pleaseissueunderourfullresponsibilityyourtender/performance/advancepaymentguarantee…”(請貴方在我方承擔完全責任的條件下開立投標保函/履約保函/預付款保函……)（2）索償條款如：“inconsiderationofyourissuingthesaidguaranteeonourbehalf,weherebyundertaketokeepyourreimbursedsubjecttothesameconditionasmentionedaboveuponourreceiptofyourclaimdeclaringthatyouhavebeencalledupontomakepaymentunderyourguarantee.,togetherwithacopyofthebeneficiary’sdemandonyou…”(鑒于貴行應我方委托開立了上述保函，我方茲承諾，當收到貴行對我方的索賠書，聲明貴行已經(jīng)在保函項下履行了擔保付款責任，并隨附有受益人對貴行的索賠書，我方將按照保函中列明的同等條件對貴行償付…)第三節(jié)銀行保函的內容三、銀行保函的附屬內容（一）生效條款——除非條款另有規(guī)定，否則保函自開立之日起生效如：“thisperformancebondwillcomeintoforceonlywhenthesellerhasreceivedaletterofcreditacceptabletohim.(本履約保函在出口商收到可接受的信用證后開始生效。)”

第三節(jié)銀行保函的內容（二）自動展期條款——即經(jīng)受益人要求，保函有效期可以延長。如：thisguaranteeshallbeautomaticallyextendedforanotherthreemonthsiftheguarantorshallnothavereceivedbytheendofthevalidityhereof.anyconfirmationfromthebeneficiarythatitcanbereleasedfromitsobligationhereunder.(如果擔保行在保函到期日沒有收到受益人的確認函，確認擔保行的擔保責任已經(jīng)解除，本保函將自動延期三個月)第三節(jié)銀行保函的內容（三）無條件付款條款（主債務人條款）——該條款保證，當受益人提交相符單據(jù)時，擔保行承擔第一性的付款責任；保證擔保函是無條件的見索即付保函。如：thebeneficiaryshallbethesoleandfinaljudgesfordecidingwhetherornottheapplicanthasdulyperformedhisobligationofthecontract,andweherebyundertakestopayyouimmediatelyuponreceiptofyourwrittenclaimnotwithstandinganycontestation,defence,orobjectionfromtheapplicantandwithoutitbeingnecessaryforyoutoproduceoradduceanyprooforanyjudicialoradministrativeproceedingswhateverinsupportofyourclaim.(受益人作為唯一的和最終的評判者，決定申請人是否履行了合同義務。一旦收到貴方的索賠，不管申請人如何抗辯和反對，貴方不需通過司法程序或行政程序提供任何支持索賠的證明文件，我方將毫不延誤地對貴方予以賠付。)第三節(jié)銀行保函的內容（四）擔保責任不變條款——保證保函的所有條款和條件不被改變和添加。如：wefurtheragreethatnochangeoradditiontoorothermodificationtothetermsofthecontractorofworkstobepreformedthereunderorofanyofthecontractdocuments,whichmaybemadebetweenthecontractparties,shallinanywayreleaseusfromanyliabilityunderthisguaranteeandweherebywaivesourrightstoaskfornoticeofanyofsuchchanges,additionsormodifications.(我方進一步同意，任何在合同當事方之間發(fā)生的合同條款的變更及因為合同文件的變更所引起的合同工程的改變，都不會解除我行的擔保責任，我方放棄發(fā)生變更要通知我行的權利。)第三節(jié)銀行保函的內容（五）擔保金額遞減條款——為了顯示擔保行的付款責任不總是一成不變的，會規(guī)定某些項下的付款金額是遞減的。如：theguaranteeamountoftheL/Gshallbediminishedautomaticallyandproportionallyinaccordancewiththevalueofeachshipmentasshownintherelevantinvoice.（本保函的金額將根據(jù)商業(yè)發(fā)票上顯示的已裝運貨物的價值而自動地、等比地降低。）第三節(jié)銀行保函的內容（六）保函退還條款——某些國家法律規(guī)定，政府或準政府部門簽發(fā)的保函，即使過期，受益人仍可以在保函失效三年、五年甚至流失年后提出索賠。面對這種情況，擔保行一般會在保函中加列退還條款。如：uponitsexpiration,thisL/Gshallbenullandvoid,andshallbeimmediatelyreturnedtousforcancellation.Anyactionofmaintainingtheoriginalofthisguaranteeoranyofitsamendmentshallthengivenorighttothebeneficiaryforlodginganymoreclaimhereunder.(保函到期后將自動失效，應立即退還我行注銷，過期失效后，任何試圖保留正本保函及其修改書的行為將不會給予受益人進一步索賠的權利。)第三節(jié)銀行保函的內容（七）法律條款——規(guī)定保函所適用的法律如