银行违规处理买卖融资案

发布:2017-09-15 12:25 来历: 《我国Betway体育》第15期 作者:国家Betway体育处理局处理查看司

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银行违规处理买卖融资案

A Case Study on Illegal Trade Financing

Betway体育局潍坊市中心支局(以下简称“潍坊中支”)从银行数据切入,发现买卖融资超凡增加事务,再经过剖析比对相关企业的出入,确定不匹配企业,查办了一同银行为完结事务目标,抛弃“展业三准则”,乃至要求企业协作做假的违规案子。潍坊中支经过对银行违规问题的查看,延伸到对嫌疑企业进行查看和处分,完成了对违规行为的全链条查办。

Trade financing has at times been used to violate foreign exchange control regulations. Such irregularities have led to losses of foreign exchange and had an impact on the reliability of official financial and economic data. The following article looks at one such case of irregularities related to trade credit. It examines the role of one bank -- to be referred to only as Bank A -- and how it eschewed its obligations as a gatekeeper and assisted domestic companies in improper activities.

案子线索

Case Analysis

依据国家Betway体育处理局对银行Betway体育事务“两加强、两遏止”专项查看的要求,潍坊中支对ZX银行Betway体育事务数据进行了非现场剖析,发现该行2014年买卖融资金额增加较快,所以从中选取相关企业,比对企业的出口收汇、出口报关、出口结汇和买卖融资数据,并选取差额较大企业的买卖融资事务进行要点查看。经过查看,查实了ZX银行处理常常项目资金收付而未对买卖单证的实在性及其与Betway体育出入的一致性进行合理查看的事务共4笔,金额3865万美元。在此根底上,潍坊中支又将查看延伸至涉嫌供给虚伪出口报关单的4家企业,并查实了其提交单证不实在的行为。

According to the requirements of the State Administration of Foreign Exchange on the special measures to strengthen internal controls and external supervision and restrain illegal activities,the SAFE Weifang branch conducted an off-site analysis of Bank A's foreign exchange business data. It discovered that the bank's trade financing business increased dramatically in 2014. Later it selected several enterprises and made a comparison of their export earnings,export declarations,export settlements and trade financing data. Inspections were conducted for those with a significant upturn in trade financing business. Through this inspection,it determined that Bank A failed to make a reasonable effort in verifying the authenticity of trade documents in four questionable transactions that had a value of US$38.65 million. The SAFE Weifang branch inspected four enterprises suspected of making false customs declarations and submitting other falsified documents. 

案情简介

Abstract

2014年,ZX银行潍坊分行为4家企业处理出口押汇4笔,合计3865万美元,所留存的12份出口报关单,均套改了金额。如,2014年6月13日,为CMZY处理出口押汇事务1笔,金额2000万美元,审阅留存出口货品报关单复印件2张。其间:一份报关单复印件显现货品总价为1278.65万美元,但经查询海关数据,该报关单的实践报关金额为1.11万美元;另一份报关单复印件显现货品总价为1221.97万美元,经查询海关数据,该报关单的实践报关金额为3.69万美元。

In 2014,Bank A's Weifang branch had export bill purchases linked to four companies and amounting to US$38.65 million. In 12 instances,export declarations were altered. For example,on June 13,2014,there was one export bill purchase on behalf of Enterprise A amounting to US$20 million. There were two export declarations selected for audit. One declaration showed a stated amount of US$12.8 million worth of goods,but the actual transaction amount turned out to be US$11,000. Another declaration was for US$12.2 million,but the actual was US$36,900.

定性和处分

Legitimate Underlying Transaction

上述行为违反了《中华人民共和国Betway体育处理条例》第十二条关于“常常项目Betway体育出入应当具有实在、合法的买卖根底。运营结汇、售汇事务的金融组织应当依照国务院Betway体育处理部分的规则,对买卖单证的实在性及其与Betway体育出入的一致性进行合理查看”的规则,《国家Betway体育处理局关于完善银行买卖融资事务Betway体育处理有关问题的告诉》(汇发〔2013〕44号)第二条关于“银行应当遵从‘了解你的客户’准则,实在实行买卖融资实在性、合规性查看职责,积极支持实体经济实在买卖融资需求,避免企业虚拟买卖布景套取银行融资”的规则,以及《货品买卖Betway体育处理指引》(汇发〔2012〕38号)第四条关于“运营结汇、售汇事务的金融组织(以下简称金融组织)应当对企业提交的买卖进出口买卖单证的实在性及其与买卖Betway体育出入的一致性进行合理查看”的规则,归于处理常常项目资金收付,未对买卖单证的实在性及其与Betway体育出入的一致性进行合理查看的行为。

The above activities violated the provisions of Article 12 of the Regulations of the People's Republic of China on Foreign Exchange Control which state that foreign exchange earnings and expenditures should have a legitimate underlying transaction. Financial institutions conducting foreign exchange settlements and sales need to verify the authenticity of the underlying transaction and make an effort to determine that foreign exchange income and expenditures are reasonable. In this instance,the companies involved violated the provisions of Article 2 of the Notice on Issues Concerning the Improvement of the Foreign Exchange Control of Banking Trade Financing Business from the State Administration of Foreign Exchange (SAFE [2013],No 44) which states that banks need to understand their clients,verify the authenticity of a transaction and ensure that trade financing conforms with actual transaction amounts. Article 4 of the Guidelines for the Administration of Foreign Exchange in Trade in Goods (SAFE [2012],No 38 ) states that financial institutions conducting foreign exchange settlements and sales must verify the authenticity of the import and export transaction documents submitted by the enterprises. In this case,the bank in question did not make a reasonable effort to assess the foreign exchange earnings and expenditures of the enterprises in question. The bank failed to verify the transaction documents and ensure the foreign exchange income and expenditures were reasonably consistent with past amounts.

依据《中华人民共和国Betway体育处理条例》第四十七条关于“金融组织有下列景象之一的,由Betway体育处理机关责令期限改正,没收违法所得,并处20万元以上100万元以下的罚款;情节严重或许逾期不改正的,由Betway体育处理机关责令中止运营相关事务: (一)处理常常项目资金收付,未对买卖单证的实在性及其与Betway体育出入的一致性进行合理查看的……”的规则,潍坊中支对ZX银行潍坊分行处以36万元罚款。

Article 47 of the Regulations on the Administration of Foreign Exchange of the People's Republic of China states that in such cases foreign exchange administration authorities should order companies involved in such infractions to correct their documentation. Additionally,illegal gains can be confiscated and a fine of 200,000 yuan to one million yuan can be imposed. In serious cases,foreign exchange authorities can order a bank to cease its operations in a certain area of business. In this case,the SAFE Weifang branch imposed a fine of 360,000 yuan on Bank A's Weifang branch.

一起,潍坊中支还依据《中华人民共和国Betway体育处理条例》第四十八条关于“有下列景象之一的,由Betway体育处理机关责令改正,给予正告,对组织能够处30 万元以下的罚款,对个人能够处5 万元以下的罚款:……(三)未依照规则提交有用单证或许提交的单证不实在的”的规则,对涉嫌供给虚伪出口报关单的4家企业别离处以了10至30万元的罚款。

Additionally,Article 48 of the Regulations on the Administration of Foreign Exchange of the People's Republic of China states that foreign exchange authorities can issue warnings and impose a fine of not more than 300,000 yuan on enterprises and not more than 50,000 yuan on any individual for the submission of false documents. SAFE's Weifang branch imposed fines of 100,000 yuan to 300,000 yuan on the four enterprises which submitted false customs declarations.

启示和考虑

Management Issues

要从以下方面加强银行履行展业三准则的处理:

The above case showed the necessity for strengthened management of the three general principles of business development for financial institutions.

一是完善银行内部自律机制。银行应在充沛辨认危险的根底上,规划合适其特色的内部处理准则和事务操作流程,将展业准则与银行相关事务流程进行整合,树立客户的身份查看和危险事务的监督查看机制,完成不同部分间的客户买卖、运营、信誉评级等信息的同享,强化银行遵从展业三准则的内部机制保证。

First,this case demonstrated there is a need for tighter internal self-discipline at some of the nation's banks. Banks need an internal management system and business operation process suitable to their own characteristics. It must be capable of recognizing risks while integrating development principles. Banks must also establish an effective supervision and review mechanism that can assess customer identity verification efforts and risk reviews. Bank departments must step up the sharing of information related to customer transactions,customer management and credit ratings in order to boost internal discipline and conform with general business development principles.

二是加强银行内部监督训练。银行应拟定内部指引,加强对分支组织的辅导,完成严厉的处理监督、清楚的职责分工、完善的体系控制及常常性的岗位训练,增强职工遵从展业准则的认识和职责,进步内控准则和操作流程的履行力。

Second,there is a need for upgraded internal supervision and training. Banks should formulate internal guidelines to strengthen guidance for their branch operations to achieve stricter management and supervision,achieve a clear division of responsibilities and perfect their systems of control.

三是要进一步加强买卖融资事务的监管。要加强对买卖融资事务的非现场监测。经过货品买卖体系、日常报表等途径及时把握辖区银行对企业买卖融资的增减改变状况,树立和完善风控准则,对出现反常动摇的企业及时进行调查、求证,加强反常数据的比对,管控融资危险。Third,there is a need for strengthened regulatory supervision of trade finance business. Off-site monitoring of trade finance operations needs to be improved. Daily reports on payments and the trade in goods can help authorities gain a better picture of changes in the volume of enterprise trade financing by banks within their jurisdiction. There is also a need for improved risk controls that allow inspections to assess abnormal fluctuations in enterprise financing in a timely manner.

国家Betway体育处理局处理查看司 供稿

This article was written by the Supervision and Inspection Department of the State Administration of Foreign Exchange