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第二节 特种外汇贷款特种外汇贷款是根据外汇的特性,采取灵活变通的形式创新的贷款种类。根据1982年国家制定的有关政策:“中国银行的外汇贷款要给那些利用外汇贷款进行技术改造确有经济效益但产品主要供内销,没有外汇收入的企业创造还款方便条件”的指示精神,试办的特种外汇贷款。特种外汇贷款是把外汇调剂和资金借贷两种职能有机地结合在一起,以解决不同企业技术改造所需资金而发放的一种贷款。这种贷款分特种甲类外汇贷款和特种乙类外汇贷款两类(以下简称甲类、
Section 2 Special Foreign Exchange Loans Special foreign exchange loans are based on the characteristics of foreign exchange and are flexible in the form of innovative loan types. According to the relevant policy formulated by the State in 1982, “The Bank of China’s foreign exchange loans should give those companies who use foreign exchange loans for technological transformation to have economic benefits, but the products are mainly for domestic sales, and foreign exchange income does not create the conditions for the repayment of loans”. Special foreign exchange loans. The special foreign exchange loan is a kind of loan that combines the two functions of foreign exchange adjustment and fund borrowing together to solve the funds required for technological transformation of different enterprises. This type of loans is divided into two categories of special category A foreign exchange loans and special category B foreign exchange loans (hereinafter referred to as category A,