银行违规办理贸易融资案

银行违规办理贸易融资案

A Case Study on Illegal Trade Financing

外汇局潍坊市中心支局（以下简称“潍坊中支”）从银行数据切入，发现贸易融资超常增长业务，再通过分析比对相关企业的收支，锁定不匹配企业，查处了一起银行为完成业务指标，放弃“展业三原则”，甚至要求企业配合做假的违规案件。潍坊中支通过对银行违规问题的检查，延伸到对嫌疑企业进行检查和处罚，实现了对违规行为的全链条查处。

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.

案件线索

Case Analysis

根据国家外汇管理局对银行外汇业务“两加强、两遏制”专项检查的要求，潍坊中支对ZX银行外汇业务数据进行了非现场分析，发现该行2014年贸易融资金额增长较快，于是从中选取相关企业，比对企业的出口收汇、出口报关、出口结汇和贸易融资数据，并选取差额较大企业的贸易融资业务进行重点检查。通过检查，查实了ZX银行办理经常项目资金收付而未对交易单证的真实性及其与外汇收支的一致性进行合理审查的业务共4笔，金额3865万美元。在此基础上，潍坊中支又将检查延伸至涉嫌提供虚假出口报关单的4家企业，并查实了其提交单证不真实的行为。

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家企业办理出口押汇4笔，共计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办理出口押汇业务1笔，金额2000万美元，审核留存出口货物报关单复印件2张。其中：一份报关单复印件显示货物总价为1278.65万美元，但经查询海关数据，该报关单的实际报关金额为1.11万美元；另一份报关单复印件显示货物总价为1221.97万美元，经查询海关数据，该报关单的实际报关金额为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.

定性和处罚

Legitimate Underlying Transaction

上述行为违反了《中华人民共和国外汇管理条例》第十二条关于“经常项目外汇收支应当具有真实、合法的交易基础。经营结汇、售汇业务的金融机构应当按照国务院外汇管理部门的规定，对交易单证的真实性及其与外汇收支的一致性进行合理审查”的规定，《国家外汇管理局关于完善银行贸易融资业务外汇管理有关问题的通知》（汇发〔2013〕44号）第二条关于“银行应当遵循‘了解你的客户’原则，切实履行贸易融资真实性、合规性审查职责，积极支持实体经济真实贸易融资需求，防止企业虚构贸易背景套取银行融资”的规定，以及《货物贸易外汇管理指引》（汇发〔2012〕38号）第四条关于“经营结汇、售汇业务的金融机构（以下简称金融机构）应当对企业提交的贸易进出口交易单证的真实性及其与贸易外汇收支的一致性进行合理审查”的规定，属于办理经常项目资金收付，未对交易单证的真实性及其与外汇收支的一致性进行合理审查的行为。

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.

根据《中华人民共和国外汇管理条例》第四十七条关于“金融机构有下列情形之一的，由外汇管理机关责令限期改正，没收违法所得，并处20万元以上100万元以下的罚款；情节严重或者逾期不改正的，由外汇管理机关责令停止经营相关业务： （一）办理经常项目资金收付，未对交易单证的真实性及其与外汇收支的一致性进行合理审查的……”的规定，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.

同时，潍坊中支还根据《中华人民共和国外汇管理条例》第四十八条关于“有下列情形之一的，由外汇管理机关责令改正，给予警告，对机构可以处30 万元以下的罚款，对个人可以处5 万元以下的罚款：……（三）未按照规定提交有效单证或者提交的单证不真实的”的规定，对涉嫌提供虚假出口报关单的4家企业分别处以了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.

启示和思考

Management Issues

要从以下方面加强银行执行展业三原则的管理：

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。银行应在充分识别风险的基础上，设计适合其特点的内部管理制度和业务操作流程，将展业原则与银行相关业务流程进行整合，建立客户的身份审查和风险业务的监督审查机制，实现不同部门间的客户交易、经营、信用评级等信息的共享，强化银行贯彻展业三原则的内部机制保障。

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培训。银行应制定内部指引，加强对分支机构的指导，实现严格的管理监督、明晰的责任分工、完善的系统控制及经常性的岗位培训，增强员工遵循展业原则的意识和责任，提高内控制度和操作流程的执行力。

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.

三是要进一步加强贸易融资业务的监管。要加强对贸易融资业务的非现场监测。通过货物贸易系统、日常报表等渠道及时掌握辖区银行对企业贸易融资的增减变化情况，建立和完善风控制度，对出现异常波动的企业及时进行调查、求证，加强异常数据的比对，管控融资风险。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.

国家外汇管理局管理检查司 供稿

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