RI RO TRONG THANH TON L/C TI CC NGN HNG THNG MI B PHN XUT NHP KHU

I. CC LOI RI RO1. Ri ro k thut.Ri ro i vi NHNK: Khu m L/C:+ NHPH b qua hoc tin hnh 1 cch qua loa khng ng yu cu bc thm nh h s m L/C v thc hin k qu L/C => RR khng i c tin ca ngi NK khi v ny b ph sn hay l mt kh nng thanh ton.VD: ci ny khi v d cng c+ NHPH chuyn ti khng chnh xc ni dung ca n ngh m L/C vo trong L/C.

v d trn, gi s chi nhnh NHNo kp thi pht hin v sa i L/C, nhng do L/C m khng hy ngang nn phi ch c s ng ca bn XK mi sa cha c, r rng gy bt li cho nh NK v ng thi tn hi n uy tn ca NH. Gi s bn XK khng ng sa cha th NHPH phi gnh chu ri ro nu nh NK t chi nhn hng v khng thanh ton cho NH. Khu nhn v ktra BCT:VD: Doanh Ngip VN NK phn Ur ca ca cty Hemp c, NH m L/C l NH Eximbank. NH chit khu l NH BHF ca c. Sau khi giao hng, cty Hemp thng qua NH CHF gi BCT i tin Eximbank.+TH1: Eximbank thanh ton cho bn pha XK v BCT l hon ho. Tuy nhin, khi xut trnh BCT i tin DN VN th b DN ny t chi thanh ton vi l do: cc s tham chiu L/C ghi trong HTM, B/L v C/O l tha 2 s cui LH/HN-HP043/01 m ng l LH/HN-HP043. R rng trong TH ny Eximbank khng pht hin ra sai st trn BCT khng hon ho nn c th s b DN VN bt li tr hon hay thm ch l t chi thanh ton cho Eximbank+ Gi nh khc, l khi cn b Eximbank nhn c BCT i tin t NH BHF, nhng ko tin hnh ktra ngay, sau pht hin sai st, tuy nhin qua ngy th 6 lm vic mi thng bo sai st cho NH BHF bn c??? Trong TH ny, NH BHF s khng chp nhn thng bo sai st ca Eximbank v qu thi hn ktra BCT (5 ngy lm vic) nn Eximbank buc phi thanh ton cho BCT c sai st ny.+ 1 gi nh khc l Eximbank tin hnh ktra pht hin v thng bo sai st cho BHF trong thi hn 5 ngy lm vic, sau Eximbank li pht hin ra ngy k pht HP li ghi trc ngy B/L, v li thng bo tip sai st nay n NH BFH???R rng trong TH ny, Eximbank s ko c thng bo b sung sai st tc l phi chu trch nhim thanh ton trn BCT c sai st. Do cn phi tin hnh ktra y cc li ca BCT v phi thng bo tt c nhng sai st ngay ln u.+ Trnh TTQT ca cn b NH yu v quy trnh tip nhn bo qun BCT cng gy ra RR cho NHPHVD: li TH trn nhng gi nh sau khi nhn c BCT i tin t NH BHF, cn b NH bo qun ko k lm tht lc BCT => trong TH ny RR phi gnh chu l rt ln+ Thm 1 gi nh khc cho TH trn, gi s sau khi nhn c BCT t NH BHF, cn b Eximbank thng bo t chi thanh ton vi l do ngy pht hnh L/C l ngy 21/05/200x, tuy nhin ngy ghi trn BCT l 19/5/200x. Tuy nhin NH BHF cho rng y ko phi bt hp l do kin Eximbank i tr tin??? Trong TH ny cn b Eximbank bt li bt hp l chng t nhng li bt li bt hp l ko ng, v trong iu 14.i quy nh: BCT c th c ghi ngy trc ngy pht hnh L/C nhng ko c ghi ngy tr hn ngy xut trnh chng t. R rng Eximbank phi chu ri ro rt ln trong TH ny.Ri ro i vi NHXK i vi NHTB+Bt k mt s chm tr hay thiu chnh xc no v vic thng bo do s sai lm ca ngn hng thng bo dn n thng v khng thnh, th ngn hng m hoc ngi th hng c th kin ngn hng thng bo bi thng cho nhng thit hi xy ra.VD: ACB nhn c 1 L/C c pht hnh bng telex t NH VTB ca Nga cho ngi hng li l VFC VN, nhng cn b ACB ko tin hnh ktra ngay v tht lc v cui cng qun thng bo n VFC VN, kt qu l khi n hn giao hng, m hng vn cha c th NH VTB hoc ngi th hng c th kin NH ACB+Tip tc TH trn, gi s cn b ACB ko cn thn cha xc thc c m kha testkey m tin hnh thng bo cho VFC VN, sau VFC VN chuyn hng v gi BCT i tin th kt qu l ko i c tin do m kha nhn c ko phi ca NH VTB ca Nga v y l 1 L/C gi. Trong TH ny khi ACB tin hnh thng bo 1 L/C th phi chu trch nhim v tnh chn tht ca L/C . R rng ACB s chu trch nhim bi thng cho VFC v b mt uy tn.+ 1 TH na l gi s ACB c thng bo, c xc thc c tnh chn tht ca L/C th liu c ri ro y hay ko? Cu tr li l c.VD: tip tc TH trn gi s L/C do NH VTB ca Nga m khng c iu khon no quy nh l L/C ko hy ngang c. Th VFC VN tin hnh giao hng, 10 ngy sau ACB thng bo cho VFC l L/C ny b hy ngang m ko cn s ng ca VFC Trong TH ny ACB cng phi gnh chu ri ro l s b VFC kin v bt bi thng thit hi. (iu ny hi b tri ngc vi UCP, tuy nhin sang phn ri ro php l cc bn s hiu r v sao). y, chng ta ch i khai thc kha cnh ri ro k thut l bi v cn b ACB ko c s am hiu v lut php ca cc quc gia khc trong khi tin hnh NV ca mnh, v ko cp nht c nhng thng tin lin quan n ngnh ng. TTQT ko ch yu cu cn b gii v ngoi ng, kin thc v cc thng l QT nh UCP, URR, ISBP m cn i hi phi am hiu v lut php ca 1 s nc. uy tn NH cng b gim st. i vi NHXN+ NHXN khi khng thm nh k NH pht hnh L/C hoc l a ra mc k qu hoc k qu khng tng thch vi tnh trng thc t ca NH m L/C. Nn khi NH m L/C bi ph sn hay mt kh nng chi tr th NHXN chu trch nhim thanh ton cho n v xut khu. H s gnh chu ri ro l mt ton b s tin chi tr cho nh XK Vd:

Ngn hng m L/C(X)NHP KHUAXUT KHUNgn hng thng boNgn hng xc nhn(Y)BCTBCT

+ Trong TH NHPH y quyn hay yu cu xc nhn 1 L/C nhng NHXN cha sn sng m thng bo chm tr th coi nh l chp nhn xc nhn. Khi n gnh chu ri ro khi NHPH khng c kh nng thanh ton, th NHXN phi ng ra thanh ton cho nh XK.VD: NH ng l NHPH L/C yu cu NH Viettinbank xc nhn L/C v phi thng bo li cho ng bit quyt nh ca Viettinbank vo ngy 20/1/2014. Sau khi xem xt th Viettin thy mnh khng c kh nng nn t chi nhng n ngy 30/1/2014 mi thng bo li. NH ng khng chp nhn v coi nh Viettin chp nhn xc nhn L/C vi l do v Viettin thng bo chm tr thi gian so vi quy nh. i vi NHCK+ Khi 1NH chit khu BCT v (hoc) HP m khng c s ktra k lng BCT hay HP dn n vn cn sai st th c th s b NHPH bt li v b t chi thanh ton, r rng trong TH ny NH chit khu s gnh chu ri ro.VD: VINACAFE xut khu cafe sang th trng NB, sau khi giao hng VINACAFE gi BCT km HP n CK ti NH ACB, ACB tin hnh ktra v CK HP cho VINACAFE nhin sau ACB gi BCT ti NHPH l Mitsubishi i hon tr th b NH ny t chi thanh ton vi l do BCT khng hp l v miu t hng ho trn L/C l: VIETNAM ROBUSTA COFFEE BEANS nhng trn H ghi l VIETNAM ROBUSTA COFFEE BEAN thiu ch S. => Bt hp l trn BCT+Bt hp l trn HP: 1 TH na l trong HP chit khu ca VINACAFE mc: pay to the oder of: ourself tuy nhin bn mt sau HP VINACAFE ko k hu m cn b ACB ch ktra mt trc th r rng ACB s ko i c tin t Mitsubishi+ 1 TH na l v d trn HP ca VINACAFE c ghi:Drawn under Irrevocable L/C No. 0123 dated July 12, 200x issued by Bank of Tokyo-MitsubishiTo: Bank of Tokyo-Mitsubishi Sau khi CK HP th ACB gi BCT v gi th (in) i tin n NH Mitsubishi v b NH ny thng bo ko thanh ton v l do n y quyn tr tin cho 1 NH khc l Sumitomo. (ng th ACB phi gi BCT cho Mitshubishi v gi th (in) i tin n cho Sumitomo). R rng trong TH ny ACB b chm TT v b chim dng vn lu.+ 1 TH khc l trn HP c ghi Drawn under Irrevocable L/C No. 0123 dated July 12, 200x issued by Bank of Tokyo-MitsubishiTo: Bank of Tokyo-SumitomoM cn b ACB li chuyn HP n cho NH Mitsubishi th r rng y ACB i tin ko ng NH. (ng ra th ACB phi gi HP v gi th (in) i tin n Sumitomo v BCT gi n NHPH) => chu RR v b ko di thi hn thanh ton Vy trong qu trnh chuyn BCT i tin, nu cn b NH ko lm ng quy trnh th cng s gnh chu RR. c bit khi lm sai quy trnh gi i li nhiu ln m ht hn xut trnh HP th RR s cng cao hn l b mt tin.C 2 hnh thc CK l CK truy i v min truy i, i vs CK min truy i th NH gnh chu RR nhiu hn bi v s ko c php truy i li tin t ngi th hng nu khng i c tin t NHPH i vi NHTTi vs NHTT th n cng c th xy ra nhng RR tng t NHCK, cng c th b bt li ko hp l, RR khi ko lm ng quy trnh i tin....Tuy nhin RR ca NHTT s ln hn NHCK bi v khi nhn c BCT hp l th n bt buc phi TT 100% s tin cn i vs NHCK th ch tin hnh CK khong 90-95% gi tr ca L/C.VD: Trong TH trn, sau khi ACB TT cho VINACAFE v gi BCT, HP i tin Mitsubishi th b NH ny t chi v tn ng th hng trn L/C l VIETNAM NATIONAL COFFEE COPORATION trn HP ch ghi tt l VINACAFE.1 vi TH sai st na l s tin ghi trn L/C v HP ko ging nhau, sai ngy th r rng nu ko ktra k m tin hnh TT ngay th RR mt tin l kh ln. i vi NH chp nhnKhi 1 NH chp nhn 1 HP tr sau th n rng buc trch nhim ca mnh l phi thanh ton cho ngi th hng khi n hn bt k l c i tin c t NHPH hay ko. Do vy nu khng c s ktra k v HP cng nh BCT th rt d s phi chu mi RR khi b NHPH bt li BCT v t chi thanh ton. 1 TH na l trong tgian n hn HP th NH ny lm tht lc HP, BCT th r rng trong TH ny RR l rt ln i vi NH chp nhn tr sauN cng tng t nh i vs NH chp nhn tuy nhin NH chp nhn tr sau ch nhn c 1 li cam kt tr tin t NHPH khi n hn, r rng trong TH ny s phi gnh chu RR nhiu hn. i vi NH chuyn CT + Lm mt mt, tht lc chng t trong qu trnh vn chuyn. VD: NH X lm nhim v vn chuyn BCT hp l t NH ch nh thanh ton n NHPH L/C nhng li lm mt mt chng t. Khi NH X s b mt uy tn, v c th b kin bi thng mi thit hi.+ Vn chuyn chm, qu thi gian cho php.VD: NH Phng ng yu cu NH HSBC vn chuyn BCT n NH ANZ c, do khu tc nghip lm cho qu trnh vn chuyn ko di, khi n NH X th L/C ht hn. NH ANZ t chi vic thanh ton cho nh XK VN, khi nh NH HSBC s b nh XK kin v li vn chuyn chm tr. i vi NH i tinNH i tin ch thay mt i tin cho ngi hng li t NH tr tin v NH i tin ko cn cung cp cho NH tr tin s xc nhn CT ph hp vi L/C. Tuy nhin, nu ko c s ktra k lng v BCT t ngi hng li trc khi gi n NH tr tin th s b NH tr tin t chi TT v tr v, ko di thi gian TT lm mt uy tn ca NH. Xu hn l vic tr i tr li nhiu ln BCT n lc ht thi hn xut trnh BCT th NH i tin r rng phi gnh chu RR rt ln.2. Ri ro tn dng.2.1) i vi NH pht hnh (NH m L/C- issuing bank): NH pht hnh l NH i din cho ngi nhp khu. Ri ro i vi NH pht hnh l ch NH pht hnh phi thc hin thanh ton cho ngi th hng theo quy nh ca L/C trong trng hp nh nhp khu ch tm khng thanh ton hay khng c kh nng thanh ton. Ngoi tr trng hp L/C c k qu 100%, ngi m L/C lun c ngn hng cp hn mc tn dng bng cam kt thanh ton trong L/C. Vic pht hnh L/C lun mang yu t bo lnh khi ngi m k qu khng ton b s tin, khi h yu cu ngn hng pht hnh L/C. Vo thi im thanh ton, nu c vn kh khn t pha ngi m (ph sn, mt kh nng thanh ton) th ngn hng m l ngi phi tr tin cho ngi hng bng ngun vn ca mnh, mc d h ch tho thun vi ngi m l cp bo lnh ch khng cp tn dng (vay), ngi m phi dng tin ca chnh h thanh ton L/C. Trong cc nghip v bo lnh lun mang yu t ri ro. Nu NH pht hnh tr tin hay chp nhn thanh ton hi phiu k hn m khng c s kim tra k lng b chng t, nh nhp khu khng chp nhn th khng th i tin nh nhp khu- Cc trng hp xy ra ri ro tn dng: Ri ro trong tn dng th chp hng nhp khu. y l ri ro thng gp khi nh nhp khu dng s hng nhp khu th chp n rt kh cc ngn hng nh gi gi tr ca l hng ny hoc vic ph b hp ng ca nh nhp khu. C th tm tt ri ro xy ra nh sau: nh nhp khu xin m L/C nhng khi ngn hng thanh ton cho nh xut khu v ly chng t gi hng, nh nhp khu khng ly chng t lnh hng v d nhin l khng tr tin cho ngn hng. Ri ro xy ra khi ngn hng cho khch hng vay k qu m L/C cng nh thanh ton hng nhp khu m bo m chnh l hng . Ngn hng phi bn l hng v lun b l do cc l do: Ngn hng khng phi l nh kinh doanh nhp khu; Hng nhp khu c khi phi ch bin mi bn c; s gim cht lng do nhiu yu t tc ng. Ri ro trong tn dng bo lnh tr chm: Cn phi hiu ch tn dng theo ngha rng hn, n khng ch l khon tin m ngn hng cho khch hng vay m n cn c c tn dng bng ch k tc l vay bng uy tn ca mnh. Theo nguyn tc khi khch hng vay th phi c mt khon k qu nht nh song ngn hng cng c th cho khch hng mt khon tn dng bng li ha tr ca khch hng khi tin k qu khng . Ri ro xy ra khi nh nhp khu khng thanh ton tin hng khi n hn thanh ton cho ngn hng. i vi ngn hng xc nhn Hot ng tn dng cn th hin trong mi quan h giaa ngn hng xc nhn v ngn hng m th tn dng. Trong trng hp ngn hng m th tn dng l ngn hng nh, t c danh ting hoc t c giao dch vi ngn hng thng bo. Ni cch khc, ngn hng xc nhn cung cp tn dng cho ngn hng m L/C. Ri ro xy ra i vi ngn hng xc nhn l khi khng nm c nng lc ti chnh ca ngn hng m vi xc nhn theo yu cu ca h ri ngn hng xc nhn phi ly trch nhim thanh ton thay cho ngn hng m khi ngn hng m thiu thin tr hay mt kh nng thanh ton, thm ch ph sn.Nam 2001, IDC mot doanh nghiep nha nc, m L/C tai Ngn hng nng nghip v pht trin nng thn (NHNo) e nhap khau lo hang bnh tro a t Campuchia, tr gia USD400,000.00 vi muc ch tam nhap e tai xuat theo n at hang cua mot cty Indonesia. Cty Indonesia yeu cau phai co giay xac nhan cua ai dien cty tai VN trc khi xuat hang. Tuy nhien, en khi nhap xong lo hang th khong the lien lac e co c xac nhan cua pha ai dien Indonesia. IDC a nhan n tai NHNo e thanh toan cho pha Campuchia trong khi lo hang o khong xuat c, va cung khong ban c v ay la mot mat hang kho ban tren th trng. Hau qua la IDC b pha san, NHNo b n qua han, en nam 2005 mi x ly xong. ay cung la bai hoc cho NHNo noi rieng cung nh cac NHTM Viet Nam noi chung trong viec tham nh phng an nhap khau, mat hang nhap khau cung nh tai san bao am tien vay trc khi cap tn dung nham han che rui ro. Ben canh o, do IDC la doanh nghiep nha nc, ty le ky quy khi m L/C thap (0 -10%) nen khi viec thanh toan co van e, kha nang rui ro oi vi NHNo rat cao. Chnh v vay, trc khi chap nhan phat hanh L/C, NHNo can ap dung mot quy trnh tham nh khach hang chat che giong nh viec cap tn dung cho khach hang. Neu khach hang m L/C thng xuyen, NHPH co the cap mot Han mc tn dung nhap khau Import Line e cho ngi nhap khau m L/C vi tong tr gia bang han mc tn dung nhap khau. Ty le % ky quy co the giam xuong neu mc o tin cay cua khach hang tang len

2.2) Ri ro tn dng trong thanh ton xut khu:* Ri ro i vi ngn hng chit khu v ngn hng hon trRi ro tn dng i vi ngn hng trong nghip v chit khu chng t cho nh xut khu. chit khu cho hng xut khu thc cht l mt khon tn dng cp cho khch hng c th chp bng b chng t xut theo L/C. theo qui nh nu qu 60 ngy chit khu m ngn hng khng nhn c thng bo tr tin t ngn hng pht hnh th ngn hng s t ng trch n ti khon tin gi ca khch hng ghi n. nh vy ri ro tn dng xy ra vi ngn hng chit khu khi bn nh nhp khu t chi thanh ton. ri ro c kh nng xy ra ln hn vi ngn hng chit khu nu ngn hng chit khu cho chit khu khng truy i v khi b khc t thanh ton th ngn hng khng m bo c quyn truy i ca mnh. Hin nay loi rui ro ny rt hn hu. v d:cng ty xut nhp khu Bnh Ty xut mt l hang sang M v ang ch thanh ton bng L/C c m NH M ca M,Bnh Ty n Agribank v yu cu chit khu trn b chng t L/C, sau khi thm nh th agribank chp nhn chit khu cho Bnh Ty vi hnh thc min truy i, n hn thanh ton nhng ngan hng M ca m t chi thanh ton v xut trnh chng t bt hp l. Cng trong lc cng ty Bnh Ty xi ht tin v khng c tin tr cho agribank, nhng agribank cng khng c quyn buc Bnh ty phi hon tr li tin (min truy i).

3. Ri ro o c. 3.1) i vi NH phc v n v NHP KHU: (NHPH) NHPH phi gnh chiu ri ro v nhng l do sau: Nh NK khng thin ch trong quy trnh thanh ton, c tnh tr hon, khng thanh ton cho NHPH.- NH pht hnh phi thc hin thanh ton cho ngi th hng theo quy nh ca L/C trong trng hp nh nhp khu ch tm khng thanh ton hay khng c kh nng thanh ton.- Mt s doanh nghip khng chu thanh ton khi cc chng t hp l v. Do tnh hnh lm n thua l hoc mun trc li, h thng tm mi l do nh: hng cha v, hng c vn ch thng lng... c tnh tr hon vic thanh ton cho NHPH. + nh hng n vn kh dng & lm cng thng thm cung - cu ngoi t ca NHPH.+ Ngoi ra, NHPH c th b cc NH nc ngoi pht do thanh ton chm, nh hng n uy tn ca NH. Mt mt v uy tn l mt mt ln nht & su sc nht nh hng ti v th ca NH trong lng th trng.VD: Cng ty Quc Thin nhp khu my dt t cng ty Soda Nht Bn. Cng ty Quc Thin c quan h mt thit vi ngn hng Vietcombank ( VCB ), v yu cu VCB m L/C (L/C c gi tr tr sau), v c VCB chp nhn m L/C v m L/C.Cng ty Soda thc hin giao hng ng thi hn, cng nh xut trnh B chng t hp l v yu cu Ngn hng VCB thanh ton theo nh L/C. Ngn hng thanh ton cho cng ty Soda v gi B chng t cho cng ty Quc Thin, yu cu cng ty thanh ton tin cho NH.Sp n thi hn thanh ton, cng ty Quc Thin nhn thy my dt trong thi gian qua hot ng khng tt, nng sut thp. Cng ty Quc Thin vin c, khng chu thanh ton tin cho NHPH. NHPH chu ri ro.

K h UCP600 v nh XK gian ln trong quy trnh thanh ton.Phng thc thanh ton theo UCP600 quy nh vic thanh ton da hon ton vo h s thanh ton, m khng cn c vo thc trng hng ho. T , nh XK li dng s h ny, lp b chng t gi mo. (Phn tch hnh -> B chng t gi mo -> khi nim BCT gi mo) NHPH khng pht hin ra sai st trong b chng t m thanh ton cho ngi th hng, sau i tin nh NK. Khi NNK pht hin ra sai st s bt li, t chi thanh ton cho NHPH & NHPH c th b NNK khi kin. NH chit khu khng trung thc.Mc d b h s khng hon ho, nhng NH chit khu vn gi in, cam kt h s chun i tin NHPH. Nu NHPH tin tng, khng kim tra k b h s c sai st m thanh ton cho NHCK NHPH s gp ri ro mt tin. NH hon tr c tnh khng thanh ton cho ngn hng c ch nh. Theo iu 13, khon b, im (iii) UCP600 quy nh: NHPH s chu trch nhim bt k khon thit hi v chi ph li v cc khon chi ph khc pht sinh nu vic hon tr khng c thc hin theo yu cu hon tr u tin ca ngn hng tr tin khi chng t ph hp vi cc iu kin, iu khon ca th tn dng. Theo iu 13, khon c, UCP 600 quy nh: Mt ngn hng pht hnh khng c min tr bt c trch nhim no trong vic thanh ton nu nh vic hon tr khng c ngn hng tr tin trong yu cu u tin.Vd:Theo yu cu ca cng ty Nike, ti M, ngn hng HSBC m mt L/C v gi cho cng ty HN ti Vit Nam thng qua ngn hng Eximbank. Trong L/C c nhng quy nh sau:Ngy m L/C: 01/01/2013Ngy ht hn hiu lc L/C: 01/03/2013Ngy giao hng tr nht: 15/02/2013Ngy ht hn xut trnh chng t: 25 ngy sau ngy B/LNgn hng chit khu: ACBNgn hng hon tr: ViettinbankSau khi thc hin thanh ton cho cng ty HN v b chng t hp l, ACB chuyn b chng t v cho ngn hng HSBC ng thi cng gi mt bc in n ngn hng Viettinbank yu cu hon tr. Nhng lc ny Viettinbank v mt vi s c ti chnh nn khng th hon tr cho ACB.Trong trng hp ny, NH HSBC s chu trch nhim hon tr cc khon thit hi cho ACB.

3.2) i vi NH phc v n v XUT KHU:Cc NH phc v n v XK thng gp ri ro khi gp phi mt L/C gi, b chng t gi mo( do NNK, NXK c tnh lp ra -> gian ln trong quy trnh thanh ton), NHPH vi phm cam kt trong hp ng, khng thin ch trong thanh ton... NNK, NXK gian ln, tiu trung thc trong quy trnh thanh ton. C tnh lp ra L/C gi, b chng t gi. NH THNG BO:NH thng bo phi chu trch nhim v tnh chn tht, hp l ca th tn dng (bao gm c vic xc minh ch k, kho m, mu in) trc khi gi thng bo cho nh xut khu. Ri ro i vi NH thng bo xy ra khi gp phi mt L/C gi (hoc sa i gi) m khng c ghi ch g. Ngoi ra, NH thng bo khng pht hin ra sai st trong b chng t ca NXK, khi chuyn cho NHPH i tin, b NHPH pht hin c sai st, t chi thanh ton Theo thng l quc t th NH thng bo phi chu hon ton trch nhim. NHPH thng ng vi NNK, vi phm cam kt trong hp ng, khng thin ch trong thanh ton.NHPH c gng tm kim sai st bt li, c tnh khng thanh ton tin -> nh hng cho cc NH lin quan trong quy trnh thanh ton. NH XC NHN:NHXN c trch nhim cng vi NHPH bo m vic tr tin cho n v xut khu trong trng hp NHPH khng c kh nng thanh ton. Nu NHXN khng chng minh c NHPH thiu trung thc, thng ng vi NNK c tnh khng thanh ton NHXN buc phi thanh ton cho ngi th hng theo cam kt. Ngoi ra cn tn thi gian, chi ph lm vic vi NHPH. NH CHIT KHU:NHCK s tr tin cho n v xut khu trc v s nhn thanh ton t NHPH. Nu NHPH c khng thc hin theo cam kt, khng thanh ton tin cho NHCK gy thit hi cho NHCK. NH HON TR:Ph ca NHHT do NHPH chu. Nu NHPH tm l do no , c tnh khng thanh ton cho NHHT NHHT mt tin.VD: NHHT khng c mt trch nhim no phi thanh ton cho NXK trc khi nhn c tin t NHPH. Tuy nhin trong thc t, NHHT thng ng trc tin cho NXK vi iu kin truy i (with recourse) tr gip cho nh xut khu. Do , NH ny thng phi t chu ri ro khi NHPH da vo khng thanh ton tin cho NHHT.

4. Ri ro ngoi hi.4.1) Khi nim : Ri ro ngoi hi l ri ro xy ra khi vic thanh ton c n nh bng ng tin nc ngoi. Do vy n ph thuc vo Ba yu t:+ t gi hi oi + Trng thi ngoi hi v loi ngoi t ca ngn hng.+ Qun l ngoi hi l h thng kim sot lung ngoi hi nhp vo hoc chuyn ra khi mt t nc. Trong qun l kinh t, cc chnh ph thng ban hnh cc chnh sch nhm khi thng hoc hn ch lung ngoi hi nhm thc hin chnh sch pht trin kinh t ca quc gia trong tng thi k. Nhng bin php ny c th to ra s chm tr trong thanh ton, lm gia tng chi ph v thi gian ca cc thng gia v nh u t quc t.

Khi ngoi t mt gi s gy thit hi cho bn xut khu Ngn hng b thit hi khi :+Trng thi on khi ngoi t ln gi+Trng thi trng khi ngoi t xung gi(Trng thi on l trng thi lm gim s lng s hu v 1 loi ngoi t v ngc li )

4.2) Nguyn nhn V Hu qu :Nu trng thi ngoi hi ca ngn hng khng tt, mt mt ngn hng s khng p ng c nhu cu mua ngoi t ca khch hng dn n mt khch hng vo tay ngn hng cnh tranh , mt khc ngn hng cng s gp kh khn trong qu trnh thanh ton cho ngn hng. Thit hi xy ra c th v mt ti chnh v ngn hng phi i vay ngoi t ca ngn hng khc, nhng ng thi cng nh hng n uy tn ca ngn hng trong hot ng thanh ton ni ring, hot ng ngn hng ni chung.

V d minh ho :

Ri ro ngoi hi ti Ngn hng AgriBank . VINAMOTOR yu cu chi nhnh m L/C tr gi 342,000.00 USD nhp khu khung gm t t SAMSUNG COR Quy nh ca ngn hng ch cho php gi trng thi ngoi hi ti a l 300,000.00 USD Khi n thi hn, VINAMOTOR chp nhn mua ngoi t thanh ton cho nh xut khu nhng ngn hng li khng c ngoi t thanh ton cho h, lm chm qu trnh thanh ton v b nc ngoi pht

Khi nim v trng thi ngoi t :+Cc giao dch lm pht sinh s chuyn giao quyn s hu v ngoi t lm pht sinh trng thi ngoi t +Trng thi ngoi t l chnh lch gia ti sn c ( TSC ) v ti sn n ( TSN ) ni v ngoi bng ca mt loi ni t ti mt thi im nht nh nu TSC > TSN th trng thi ngoi t l dng ( trng ) ngc li l m ( on )+Trng thi ngoi t l 1 s d , m s d th c tnh ton ti mt thi im .+Doanh s ngoi t trng : Cc giao dch lm tng quyn s hu v mt ngoi t lm pht sinh doanh s trng+Doanh s ngoi t on : Cc giao dch lm gim quyn s hu v mt ngoi t lm pht sinh doanh s on

5. Ri ro chnh tr.5.1.Nguyn nhn:Mi trng phap ly c bit cac nc co h thng cha n inh,thng xuyn co sa i b sung. S thay i chinh tri,kinh t,chinh sach cua mt quc gia Lnh cm vn ca 1 s quc gia Mu thun vng min,tn gio,ng phi chnh tr,ca dn chng vi chnh sch qun l ca nh nc. Vic giao nhn hang,thanh toan qua ngn hang cua cac doanh nghip b cn tr.Ngn hang(phat hanh hoc thng bao) khng thc hin c nghia vu cua minh. -Nhng bin ng chinh triNgn hang(phat hanh hoc thng bao) co th bi phong toa,hoc tam ngng hoat ng.Ngn hng tham gia vo qu trnh thanh ton c th b tn tht ti sn.3. Mt s ngn hng lin quan:a) Ngn hng pht hnh- ngn hng ch nh:theo l thuyt NHC khng gp ri ro,v NHC thc hin nhim v ca mnh khi no trc c 1 dng tin chy t NHPH sang NHC,nhng trn thc t NHC sau khi kim tra b chng t hp l li ng trc tin ca mnh cho ngi th hng nh in truy i tin NHPH.Nu lc ny t nc NHPH tnh hnh din bin chnh tr cng thng,lm cho NHPH tm ngng hot ng.S tm ngng cng lu ri ro chnh tr NHC chu cng lu,v hin tng b giam vn cng di

b) Ngn hng pht hnh-ngn hng xc nhn: nu t nc NHPH ban hnh sc lnh khng c thanh ton ng ngoi t ra khi nc NHXN phi t mnh thanh ton 100% gi tr L/C cho ngi th hng.

6. Ri ro php l.6.1) Khi nimRRPL l nhng RR lin quan n lut iu chnh cc hot ng TTQT, quyn v ngha v ca cc bn lin quan. Xy ra khi c cc tranh chp hay khiu kin pht sinh gia cc bn tham gia thanh ton. Do cc bn lin quan trong hot ng TTQT cc quc gia khc nhau, c h thng lut php khc nhau nn d gy tranh ci trong giao dch, vic xy ra ri ro l khng th trnh khi6.2) Nguyn nhn:- UCP l tp qun quc t p dng ton cu, th hin y thng l v tp qun quc t v c cc ngn hng thng mi trn th gii chp nhn v p dng. Tuy nhin, tng nc, giao dch ny cn b iu chnh v chi phi bi h thng lut php quc gia. Nh vy, mc vn dng UCP vo thc tin ca cc nc trn th gii s c nhng hn ch nht nh, ty thuc vo h thng php lut ca tng nc.- Lut quc gia thng thng tn trng v t khi c i u vi Thng l quc t, nhng khng phi l khng c mu thun, thm ch l i nghch. S khc bit gia hai h thng php l ny cn ty thuc vo c th ca tng nc, mc pht trin kinh t v s ha nhp vo nn mu dch ca tng quc gia. V d 1: b lut dn s ca Lin bang Nga c hiu lc t 1/3/1996, quy nh mt s vn v giao dch TDCT lin quan n UCP600, Lut ny iu chnh kh nhiu cc iu khon ca UCP 600, thm ch c nhng im tri ngc vi thng l quc t, nh iu 873, chng 46 quy nh nu NH khng ni r TDT khng c hy ngang th n c xem l hy ngang, tri ngc vi iu 3 UCP 600 l TDT nu khng cp n th n c xem l khng hy ngang. v d 2: Do UCP thng b li dng gian ln v la o, nn bo v quyn li ca ngi b hi, lut ca mt s nc (nh Trung Quc) cho php Ta n ca h p dng cc bin php cng ch nhm m bo s cng bng trong bun bn quc t, bt k quyt nh tri ngc vi UCP 600. Vd3: Nh XK giao hng khng ng hp ng, trong khi NHTB CK b ch.t hon ho v c NHPH chp nhn thanh ton, nhng ta n a phng ra phn quyt yu cu NHPH nh ch thanh ton, nn gy tn tht cho NHTB. c rt nhiu NHTM trn th gii gp phi trng hp tng t nh vy, khi m Ta n a phng c nhng phn quyt gy tn tht cho h, nn h em vn ny i hi ICC v nhn c cu tr li l: Ta n quyt nh mi vn trn c s Lut php quc gia v UCP, nu c s khc bit th Lut quc gia phi vt ln trn tt c, k c UCP, v phi c tun th. V li khuyn tt nht cho cc NH l trnh i u vi Lut php ca bt c quc gia no, v kh nng phi chu tn tht l rt ln.

6.3) RR i vi NH phc v nhp khu Ngi mua v ngi bn thng ng vi nhau nhp hng cm, khng ng vi L/C, b hi quan pht hin v tch thu l hng, trong khi vn xut trnh b chng t hon ho c thanh ton ti NHPH.Trong trng hp ny th trch nhim ca NHPH s th no- Cn c theo 5 UCP600, NH ch giao dch bng chng t ch ko phi l hng ha, nn d c l hng cm th NH vn phi thc hin ngha v ca mnh, theo 15, NHPH buc phi thanh ton khi xc nhn b chng t hp l. V trong trng hp ny, nu NHPH thanh ton th ri ro NH phi chu tn tht v ti sn l rt ln v kh nng chi tr ca nh nhp khu thp.- Tt nhin, NHPH ko th t hy b thanh ton, v nh vy l vi phm quy nh ca UCP,v mt uy tn trn thng trng quc t, nhng nu Ta n c phn quyt hy b thanh ton cho NHPH th NHPH c hp thc ha vic ko thanh ton ca mnh m khng phi chu ri ro, v trong trng hp ny, ngi phi chu ri ro php l l ngi th hng.6.4) Ri ro i vi NH phc v n v XK:V d: Ti Vit Nam c trng hp mt cty XNK bn hng cho KH Php thanh ton bng TDT do NH Php pht hnh. NHPH nhn c b chng t hp l v in chp nhn thanh ton. Trc khi thanh ton cho ngi hng, NHPH c lnh ca ta n buc nh ch thanh ton v gm gi ton b s tin ca TDT gii quyt n ca cng ty NK Php vi mt ch n khc, theo n kin ca ch n ti ta. NH Vit Nam gii thch rng mnh chit khu b chng t theo y quyn ca NHPH, do vy s tin trn l ca NHCK, v NHPH tr li h khng th lm khc v y l phn quyt ca ta n quc gia.NHCK VN phi chu ri ro do ko thu hi c s tin CK, v nguyn nhn chnh l do s can thip ca Ta n Php. Nhng NHCK cng ko th lm g khc v phn quyt ca Ta th bt buc phi tun th.Vy ri ro php l ch xy ra i vi NH phc v n v xut khu, cn NH phc v n v nhp khu th ko chu nh hng m thay vo l ngi th hng chu.

7. Ri ro bt kh khng.7.1) Nguyn nhn:- Bt kh khng l nhng s kin hay nhng tnh hung nm ngoi tm kim sot ca cc bn khin cho mt bn khng hon thnh tt ngha v ca mnh. Dn n nhng tnh hung tranh chp pht sinh gia cc bn lin quan.- Trong qu trnh XNK, ri ro v iu kin t nhin lun tc ng v nh hng n hot ng mua bn. c bit l trong mua bn quc t, phng tin vn phi chuyn hng ha t nc ny n nc kia, trong mt khong cch a l kh xa. Do khng th trnh khi nhng ri ro, nh thin tai, gi bo lm phng tin vn chuyn gp s c, mt tch, m tu, tu mc cn, chy n hoc ha hon7.2) Hu qu:- Nhng trng hp bt kh khng xy ra khin cho vic vn chuyn hng ha gp kh khn, hoc b tr hon, nh tu gp bo nn lch trnh b chm so vi d kin, hng ha b b v do qu trnh xp hng, hng ha b h hao, mt mt do trm cp, hoc ri ro do chy n m hng ha b tn tht tt c u l nhng ri ro ng tic c th xy ra, khng ph thuc vo mun ch quan ca con ngi. - Khng ch c bn XNK mi chu ri ro m c NH cng khng trnh khi ri ro. Hng ha b h hao, mt mt, hoc chm tr so vi hp ng ngoi thng k kt nn bn NK tr hon thanh ton hay thm ch khng chu thanh ton cho NH pht hnh. Nhng bn XK a ra b chng t hon ho th buc NH pht hnh phi thanh ton ng hn

iu 36 UCP 600 quy nh v iu kin bt kh khng nh sau:Ngn hng khng chu trch nhim hoc c ngha v i vi cc hu qu pht sinh t vic hot ng kinh doanh ca mnh b gin on do thin tai, ni lon, dn bin, ni dy, chin tranh, khng b, hoc do nh cng hoc ng ca doanh nghip hoc bt k nguyn nhn no khc vt qu s kim sot ca ngn hng. Khi bt u hot ng tr li, ngn hng s khng thanh ton hoc chit khu L/C ht thi hn hiu lc trong thi gian ngn hng b gin on kinh doanh.iu 36 UCP 600 c lun lun ng trong mi tnh hung?Cu tr li ngay l khng. Ngn hng c th c min tr trch nhim thanh ton hoc chit khu L/C ht hiu lc trong thi gian ngn hng b gin on kinh doanh theo iu 36 UCP 600 hay khng cn ty thuc quy nh ca L/C. Sau y mt s tnh hung gi nh khc nhau v phn tch thy rng khng phi trng hp no ngn hng cng c min tr trch nhim ngha v thanh ton hoc chit khu L/C khi hot ng kinh doanh ca ngn hng b gin on do b nh hng bi s kin bt kh khng nh thin tai, ni lon, dn bin, ni dy, chin tranh, khng b...Tnh hung gi nh chungTheo yu cu ca nh nhp khu, Bank I (Sendai, Nht Bn) pht hnh L/C xc nhn cho ngi th hng l Bn B (Vit Nam). L/C quy nh chng t xut trnh thanh ton ti Bank C bng hnh thc tr ngay (available with Bank C by payment). Ngy v ni chm dt hiu lc (Date and Place of Expiry): 15/3/2011, Vit Nam.L/C c Bank C (Vit Nam) xc nhn v thng bo cho Bn B.Bn B thc hin giao hng vo ngy 8/3/2011, tc l 2 ngy trc khi ng t xy ra (11/3/2011) v xut trnh chng t cho Bank C thanh ton vo ngy 12/3/2011.Tnh hung (1)Gi nh rng chng t xut trnh hon ton ph hp vi cc iu kin v iu khon L/C, nhng qua thng tin thu thp c, Bank C bit chc rng Bank I ngng hot ng do b nh hng ca trn ng t, Bank C c th vin dn iu 36 UCP 600 t chi thanh ton cho Bn B?Tnh hung (2)Gi nh rng Bank C thanh ton cho Bn B v gi chng t cho Bank I bng dch v chuyn pht nhanh DHL nhng 10 ngy sau, DHL tr li chng t cho Bank C vi l do khng th chuyn chng t n Bank I do thnh ph Sendai (Nht Bn) b ng t v sng thn.Vy, khi hot ng tr li v nhn c chng t do Bank C xut trnh li nhng sau thi hn hiu lc L/C, Bank I c th vin dn iu 36 UCP 600 t chi hon tr tin cho Bank C?Tnh hung (3)Gi nh rng Bank C tr tin cho Bn B v gi chng t cho Bank I bng dch v chuyn pht nhanh DHL nhng 10 ngy sau, DHL thng bo cho Bank C bit rng do b nh hng ca ng t v sng thn, chng t gi n Bank I b tht lc trn ng i.Vy, khi hot ng tr li v nhn c yu cu hon tr, Bank I c th vin dn iu 36 UCP 600 t chi hon tr tin cho Bank C?Tnh hung (4)Gi nh rng Bank C khng ng xc nhn L/C, do vy, Bank I tu chnh L/C quy nh chng t xut trnh thanh ton ti quy ca Bank I (thay v ti Bank C) bng hnh thc tr ngay (available with Bank I by payment); ngy v ni chm dt hiu lc c sa i li: 15/3/2011, Nht Bn (thay v Vit Nam).Bank C thng bo L/C (khng c xc nhn) cng nh sa i L/C v Bank C chp nhn sa i L/C.Bn B xut trnh chng t ti Bank C v Bank C chuyn tip chng t cho Bank I bng dch v chuyn pht nhanh DHL nhng sau , DHL gi tr li vi l do khng th chuyn chng t n Bank I do ng t v sng thn ang xy ra Sendai.Vy, khi hot ng tr li v nhn c chng t xut trnh li nhng sau thi hn hiu lc L/C, Bank I c th vin dn iu 36 UCP 600 t chi thanh ton cho Bn B?Tnh hung (5)Gi nh rng ng t v sng thn xy ra Vit Nam v Bank C (ngn hng xc nhn) ngng hot ng, do vy, Bn B khng th xut trnh chng t cho Bank C trong thi hn hiu lc L/C.Vy, khi Bank C hot ng tr li v nhn c chng t do Bn B xut trnh nhng sau thi hn hiu lc L/C, Bank C c th vin dn iu 36 UCP 600 t chi thanh ton cho Bn B?Phn tch v kt lunVi tnh hung (1), Bank C khng th vin dn iu 36 UCP 600 t chi thanh ton cho Bn B bi s kin bt kh khng khng xy ra Vit Nam - ni L/C quy nh thi hn chm dt hiu lc xut trnh. Vic ngi th hng yu cu L/C xc nhn l nhm mc ch phng trnh ri ro khng c thanh ton t pha ngn hng pht hnh cng nh ri ro lin quan n quc gia ca ngn hng pht hnh L/C. Theo iu 8 (a) UCP 600, min l cc chng t quy nh c xut trnh cho ngn hng xc nhn hoc cho bt k ngn hng c ch nh khc v chng cu thnh mt mt s xut trnh ph hp, th ngn hng xc nhn phi c ngha v thanh ton. Chng t c Bn B xut trnh trong thi hn hiu lc v ph hp vi cc iu kin v iu khon ca L/C, do vy, Bank C phi thanh ton cho Bn B bt k Bank C c c Bank I hon tr hay khng.Bank C c th gp ri ro (khng c Bank I hon tr) nu nh Bank I bin mt sau s kin ng t v sng thn.Vi tnh hung (2) v (3), Bank I khng th vn dng iu 36 UCP 600 t chi thc hin ngha v hon tr tin cho Bank C bi L/C quy nh thi hn chm dt hiu lc ti ngn hng xc nhn (Bank C), b chng t ph hp c xut trnh cho Bank C v c Bank C thanh ton.Khi hot ng tr li, Bank I vn phi thc hin hon tr tin cho Bank C khi nhn c chng t (iu 7(c) UCP 600) hoc ngay c khi khng nhn c chng t do chng b tht lc trn ng i (iu 35 UCP 600).Lin quan n quy nh v trng hp chng t tht lc trn ng i (documents lost in transit), iu 35 UCP 600 quy nh r nh sau:Nu ngn hng c ch nh xc nh rng chng t xut trnh ph hp v gi chng t n ngn hng pht hnh hoc ngn hng xc nhn, cho d ngn hng c ch nh thanh ton hoc chit khu hay khng, ngn hng pht hnh hoc ngn hng xc nhn cng phi thanh ton hoc chit khu, hoc hon tr cho ngn hng c ch nh, ngay c khi chng t b tht lc trn ng i gia ngn hng c ch nh v ngn hng pht hnh, hoc gia ngn hng xc nhn v ngn hng pht hnh.(If a nominated bank determines that a presentation is complying and forwards the documents to the issuing bank or confirming bank, whether or not the nominated bank has honoured or negotiated, an issuing bank or confirming bank must honour or negotiate, or reimburse that nominated bank, even when the documents have been lost in transit between the nominated bank and the issuing bank or confirming bank, or between the confirming bank and the issuing bank).Vi tnh hung (4), L/C quy nh thanh ton t i quy ca Bank I bng hnh thc tr ngay v ngy v ni chm dt hiu lc xut trnh l ti Nht Bn (ni xy ra ng t v sng thn), do vy, khi hot ng tr li, Bank I c th vin dn iu 36 UCP 600 t chi thc hin ngha v thanh ton L/C.Vi tnh hung (5), L/C quy nh thanh ton ti Bank C bng hnh thc tr ngay v ngy v ni chm dt hiu lc xut trnh l ti Vit Nam (ni xy ra ng t v sng thn), do vy, Bank C hon ton c th vin dn iu 36 UCP 600 t chi thanh ton cho Bn B.M RNGVy th gii php no c th gip Bn B c tr tin trong bi cnh ng t xy ra Vit Nam ni m Bank C (ngn hng xc nhn) ngng hot ng?iu 6 (a) UCP 600 cho php ngi th hng xut trnh chng t trc tip cho ngn hng pht hnh m khng cn phi qua ngn hng c ch nh (a credit available with a nominated bank is also available with the issuing bank). Nu ng t v sng thn xy ra Vit Nam ngn cn Bn B xut trnh chng t cho Bank C trong thi gian hiu lc L/C, Bn B c th, bng cch no nhanh nht, xut trnh chng t trc tip n Bank I c thanh ton min l chng t xut trnh ph hp v trong thi hn hiu lc ca L/C.Qua phn tch v kt lun cc tnh hung nu trn c th thy im mu cht quyt nh ngn hng xc nhn hoc ngn hng pht hnh c c min tr trch nhim thanh ton L/C ht hiu lc trong thi gian ngn hng b gin on hot ng kinh doanh v s kin bt kh khng hay khng l hon ton ph thuc vo quy nh ca L/C (thi hn v ni chm dt hiu lc L/C, ngn hng thanh ton...) cng nh ph thuc vo ni xy ra s kin bt kh khng. Tm li, nu L/C quy nh chng t thanh ton ti mt ngn hng m hot ng kinh doanh ngn hng b gin on do b nh hng ca s kin bt kh khng, th ph hp vi iu 36 UCP 600, ngn hng c min trch nhim thanh ton hoc chit khu L/C ht thi hn hiu lc trong thi gian b gin on kinh doanh ca ngn hng .II. Thc trng TTQT ti Vit Nam v mt s tnh hung ri ro cho cc NH Vit Nam khi thanh ton L/C1. Thc trng trong TTQT ca cc NHTM Vit Nam.Trong qu trnh pht trin hot ng thanh ton xut nhp khu, cc NHTM VN gp khng t kh khn v thch thc, xut pht t nhng hn ch ca h thng NHTM VN:- Tim lc ti chnh yu, vn iu l v tng ti sn thp, NHTM ln VN cng ch c quy m tng ng vi NH c trung bnh ca khu vc. V vy, quy m u t vo nn kinh t cng nh vic u t vo cng ngh hin i gp nhiu kh khn.- Qun tr NH cn yu km (Mi NHTM ch theo ui mc tiu ca ring mnh nh pht trin Khch hng, tng trng tn dng, dch vm khng c s lin kt thng nht trong vic xy dng mt h thng qun l ri ro, chia s thng tin gia cc NHTM. Nhng chun mc k ton kim ton, cc tiu ch nh gi v o lng ri ro theo y ban Basel cha c cac NHTM p dng mt cch hon chnh.- Cc NHTM VN cha c cng c hin i phn tch nh gi hiu qu hot ng theo sn phm dch v, theo knh phn phi v theo khch hng, khng xc nh c mc l, li m mi khch hng mang li cho Nh v vy, chin lc sn phm, chin lc khch hng cn mang tnh ch quan, vic iu hnh cn da trn kinh nghim cm tnh.- Cc sn phm dch v cha a dng, cht lng cha cao, ch yu l c canh tn dng. Cc sn phm ti tr xut khu cn ngho nn, ch yu l cho chit khu chng t hng xut. C nhiu sn phm ti tr XK c p dng t ti cc nc nhng VN vn dang trong qu trnh th nghim.- Uy tn v thng hiu ca cc NHTM VN trn th trng quc t cha cao.K t 01/04/2007, nc ngoi c php thnh lp NH 100% vn nc ngoi ti VN. n 2010, cc ngn hng nc ngoi c hot ng bnh ng nh cc NHVN. l thch thc rt ln i vi NHTMVN, bi cc NH nc ngoi vi li th quy m hot ng rng ln trn phm vi ton cu, h thng cng ngh hin i, trnh qun tr NH cao v nhiu kinh nghim, do s l i th cnh tranh ng k i vi cc NHTM VN trong nc, c bit l trong giao dch thanh ton XNK S hn ch trong thit lp quan h i l vi cc NH nc ngoi ca NHTM Vit Nam cng phn no nh hng n qu trnh thng bo LC, lm cho vic xc thc LC phi mt nhiu thi gian( v phi thng qua nhiu NH thng bo), ko di thi gian thng bo LC n cho nh xut khu nh hng n hot ng kinh oanh ca h( c th l nh xut khu cha c c m bo v hng n giao hng cng nh lp b chng t i tin. iu ny nh hng n uy tn cc NHTM ny, khin cho cc nh xut khu s chn nhng NHTB ln c nhiu i l, nh hng n thu ch v ca cc NHTM ny. Nhiu NHTM VN nht l nhng NH c phn cha thit lp c quan h i l vi nhiu NH nn cha xc thc c m kha ca NH m, o phi nhn in qua nhiu NH trung gian lm tng chi ph cho ngi nhn.Khi khng th xc thc c LC, NH thng bo phi mt thi gian lin lc vi NH m xc nhn li ch k ( i vi trng hp hai ngn hng c thit lp quan h i l) hay yu cu NH m c quan h i l xc thc LC2. Tnh hung ri ro cho NH khi ng vai tr NH phc v nhp khu:Tnh hung 1: Vo thi im thng 3 cho n na u thng 4 nm 2010, gi thp trn th trng VN lin tc tng. iu ny khin khng t cc doanh nghip kinh doanh st thp tn dng vic nhp gi thp t cc th trng gi r tng i hng kim li t chnh lch gi. Ngy 10/4/2010, cng ty TNHH By Thim (KCN Ph Ti, Bnh nh), k kt hp ng mua mt l thp tr gi 30,000USD vi cng ty ThyssenKrupp AG ca c. Ngy 14/4/2010, ti BIDV Ph ti, cty TNHH By Thim m L/C khng hy ngang, tr sau vi ngi hng li l cty ThyssenKrupp AG. Ngy 27/4/2010, cty ThyssenKrupp AG thng bo cho cty TNHH By Thim hng xp ln tu, vn n lp ngy 26/4/2010. D kin khi hnh ngy 28/4/2010 v ngy 12/5/2010 th ti cng Quy Nhn. Tuy nhin ngy 10/5/2010 hng n Quy Nhn, Bnh nh, BIDV Ph Ti vn cha nhn c b chng t. Nhn c giy bo hng v ca cty vn chuyn hng hi Quy Nhn, cty TNHH By Thim n yu cu NHPH th bo lnh nhn hng ng thi cam kt thanh ton tin hng v khng khiu ni g v b chng t c sai st, y quyn cho NHPH t ng ghi n vo ti khon ca cty. Ngy 11/5/2010 b chng t v ti BIDV Ph Ti, sau khi kim tra, NHPH pht hin b chng t c li v gi thng bo cho cty TNHH By Thim v tnh trng ca b chng t, v yu cu cty thc hin cam kt nhng cty xin tr hon. BIDV Ph Ti yu cu NH pha bn c lp li chng t cho ng v theo quy nh th BIDV phi thanh ton cho NH bn pha c sau khi tu sa b chng t hon ho. n thng 6/2010, gi thp lin tc gim. V vy, sau khi nhn hng v cty TNHH By Thim kinh doanh thua l v tm thi mt kh nng thanh ton cho NHPH. Nhn nh ri ro: trong trng hp ny NH BIDV chu ri ro tn dng do cng ty By Thim mt kh nng chi tr v kinh doanh thua l.Tnh hung 2: Ngy 15/03/2007 nhn c mt L/C t ngn hng Hana Bank, Korea vi ngy giao hng chm nht l 20/04/2007, chng t phi c xut trnh sau 15 ngy sau ngy B/L v L/C ht hn hiu lc l ngy 04/05/2007 vi cty xut khu l cng ty TNHH Tn Minh Long. Eximbank tin hnh thng bo L/C ny cho nh xut khu l Cng ty xut nhp khu Tn Minh Long bit m khng c bt k s lu c bit no v cc iu khon trn ca L/C. Cng ty TNHH Tn Minh Long tip nhn L/C, chun b hng giao v chun b cc chng t xut trnh cho Eximbank kim tra theo quy nh ca L/C i tin. Eximbank do nghe cng ty TNHH Tn Minh Long ni s giao hng khong 15/04/2007 v tr lm cng trc ngy 20/04/2007 nn Eximbank cho rng s chun b kp chng t gi i tin v s tn ph m khng c s cnh bo hay cn trng cn thit l yu cu cng ty TNHH Tn Minh Long lin lc yu cu cty nhp khu tu chnh L/C di ngy ht hn hiu lc ca L/C n 15/05/2007 thay v 05/05/2007 nhm trnh bt hp l v phng nga mi ri ro c th xy ra. Mt khc Eximbank cho rng y l vic nhp khu rt quen thuc v thng xuyn, ngn hng Hana bank li l mt ngn hng c uy tn. cng ty TNHH Tn Minh Long xut trnh b chng t v hp ng ngoi cha c ngi mua k nhng Eximbank khng hi m vn tip nhn b chng t. Mi n ngy 20/04/2007, cng ty TNHH Tn Minh Long mi tin hnh giao hng. Bt buc sau ngy 04/05/2007, Eximbank mi c xut trnh b chng t n ngn hng Hana bank (v chng t phi c xut trnh sau 15 ngy sau ngy B/L) i tin nhng L/C ht hiu lc. V sau , Eximbank nhn c in t chi thanh ton ca Korea Exchange vi l do: xut trnh khng ng yu cu ca L/C v tr b chng t. Cng ty TNHH Tn Minh Long ch hng i nn vic tr li b chng t a cng ty xut khu vo mt tnh th ht sc kh khn, cng ty xut khu kin ngi mua nhng ngi mua tr li hp ng cha c k kt r rng.Nhn nh mt s ri ro cc bn tham gia:i vi ngn hng xut trnh l Eximbank: Eximbank khng c s quyt on v cn trng cn thit khi qu tin vo nh xut khu v ngn hng nc ngoi. Trong tnh hung ny Eximbank tuy c min trch nhng sai lm khi khng kin quyt yu cu nh xut khu tu chnh L/C v t vn nh xut khu k kt y hp ng trc khi m L/C c c s php l khiu kin khi c tranh chp xy ra. Nhn vin TTQT ca Eximbank khng c nghip v chuyn mn, k nng x l tnh hung tt lm cng mt i phn no uy tn ca Eximbank. Mc d, Eximbank c th kin Hana bank v l do t chi b chng t l khng xc ng. Eximbank gp ri ro v tc nghip v ri ro v quan h i l.i vi cng ty xut khu trong nc: Tn km v chun b chng t v vn chuyn hng ha i v vn chuyn v nc. Thua kin trong vic tranh chp vi nh nhp khu nc ngoi.i vi ngn hng pht hnh l ngn hng Hana bank: V li ch ca khch hng m mt L/C vi iu kin v l, lm mt uy tn ca ngn hng v mi quan h gia cc ngn hng.3. Tnh hung ri ro cho NH khi ng vai tr NH phc v xut khu: Ngy 15/03/2007 nhn uc mt L/C t ngn hng Hana Bank, Korea vi ngy giao hng chm nht l 20/04/2007, chng t phi uc xut trnh sau 15 ngy sau ngy B/L v L/C ht hn hiu lc l ngy 04/05/2007 vi cty xut khu l cng ty TNHH Tn Minh Long. Eximbank tin hnh thng bo L/C ny cho nh xut khu l Cng ty xut nhp khu Tn Minh Long bit m khng c bt k s luu c bit no v cc iu khon trn ca L/C. Cng ty TNHH Tn Minh Long tip nhn L/C, chun b hng giao v chun b cc chng t xut trnh cho Eximbank kim tra theo quy nh ca L/C i tin. Eximbank o nghe cng ty TNHH Tn Minh Long ni s giao hng khong 15/04/2007 v tr lm cung truc ngy 20/04/2007 nn Eximbank cho rng s chun b kp chng t gi i tin v s tn ph m khng c s cnh bo hay cn trng cn thit l yu cu cng ty TNHH Tn Minh Long lin lc yu cu cty nhp khu tu chnh L/C i ngy ht hn hiu lc ca L/C n 15/05/2007 thay v 05/05/2007 nhm trnh bt hp l v phng nga mi ri ro c th xy ra. Mt khc Eximbank cho rng y l vic nhp khu rt quen thuc v thung xuyn, ngn hng Hana bank li l mt ngn hng c uy tn. cng ty TNHH Tn Minh Long xut trnh b chng t v hp ng ngoi chua uc ngui mua k nhung Eximbank khng hi m vn tip nhn b chng t.

Mi n ngy 20/04/2007, cng ty TNHH Tn Minh Long mi tin hnh giao hng. Bt buc sau ngy 04/05/2007, Eximbank mi uc xut trnh b chng t n ngn hng Hana bank (v chng t phi uc xut trnh sau 15 ngy sau ngy B/L) i tin nhung L/C ht hiu lc. V sau , Eximbank nhn uc in t chi thanh ton ca Korea Exchange vi l o: xut trnh khng ng yu cu ca L/C v tr b chng t. Cng ty TNHH Tn Minh Long ch hng i nn vic tr li b chng t ua cng ty xut khu vo mt tnh th ht sc kh khan, cng ty xut khu kin ngui mua nhung ngui mua tr li hp ng chua uc k kt r rng. Nhn nh mt s ri ro cc bn tham gia: i vi ngn hng xut trnh l Eximbank: Eximbank khng c s quyt on v cn trng cn thit khi qu tin vo nh xut khu v ngn hng nuc ngoi.Trong tnh hung ny Eximbank tuy uc min trch nhung sai lm khi khng kin quyt yu cu nh xut khu tu chnh L/C v tu vn nh xut khu k kt y hp ng truc khi m L/C c co s php l khiu kin khi c tranh chp xy ra. Nhn vin TTQT ca Eximbank khng c nghip v chuyn mn, k nang x l tnh hung tt lm cung mt i phn no uy tn ca Eximbank. Mc , Eximbank c th kin Hana bank v l o t chi b chng t l khng xc ng. Eximbank gp ri ro v tc nghip v ri ro v quan h i l. i vi cng ty xut khu trong nuc: Tn km v chun b chng t v vn chuyn hng ha i v vn chuyn v nuc. Thua kin trong vic tranh chp vi nh nhp khu nuc ngoi. i vi ngn hng pht hnh l ngn hng Hana bank: V li ch ca khchhng m mt L/C vi iu kin v l, lm mt uy tn ca ngn hng v mi quan h gia cc ngn hng.