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在实际操作中,由于银行之间业务竞争的加剧,大部分银行开证时予以进口企业在一定的授信额度内减免保证金。授信开证对外是一种或有负债,开证行面临着替开证申请人垫款的隐性风险。通过对风险的识别与管理,以最少的成本将风险减少到最低限度,是商业银行信用证贸易融资业务顺利发展的主要着眼点。
In practice, due to the intensification of business competition among banks, most banks are allowed to import enterprises to reduce their deposits within a certain credit limit when issuing the certificates. Credit issuance is a foreign contingent liability, the issuing bank is faced with the implicit risk for advance payment applicant. Through the identification and management of risks, the risk is minimized with the least cost, which is the main focus of the smooth development of commercial bank letter of credit trade financing.