UCP600框架下转让银行的权利与义务探讨

关于转让银行在可转让信用证业务操作中的权利和义务,UCP600虽作了一定的修正,澄清了UCP500中一些模糊的规定。但是,在实际操作中,转让银行仍然可能面临着因权利和义务模糊不清而造成的争议和纠纷。国际商会应对此作出进一步明确的规定,以使得此类争议有据可依。     

UCP600框架下对"相符交单"概念的理解与运用探讨

"相符交单(complying presentation)"是国际商会<跟单信用证统一惯例>(UCP600)提出的新概念.本文在解释"相符交单"概念的基础上,分析其产生的原因,结合国际商会<关于审核跟单信用证项下单据的国际标准银行实务>(ISBP),阐述在信用证结算中"相符交单"标准的运用,即"单据满足其功能"标准、"单据无须等同一致,不得矛盾"标准以及对"开证申请人和受益人地址"标准等,目的是从理论和实践角度对"相符交单"进行探讨.以便学术界、国际贸易实践和银行国际结算业务中对"相符交单"标准认识统一,使信用证结算业务能够顺畅运行.     

浅谈UCP600下的交单和审单

信用证是国际贸易中使用最广泛的支付方式之一。随着我国国际贸易量的不断增加,深刻理解UCP600成为出口商和银行业的一个重要课题。UCP600下的出口商交单,在交单地点、期限、单据的具体要求和运输途中单据的丢失责任等问题上有了新的规定;UCP600下的银行审单,在审单时间、审单标准和拒付后对单据的处理问题上也发生了重要改变。总的来说,UCP600的这些改变,使出口商的交单更灵活,收汇更迅速;对进口商的付款时间和工作效率提出更高要求;对银行的审单标准进一步明确和宽松。更符合国际银行实务的做法,促进了信用证在国际贸易中的使用。     

The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members

This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–2018. The findings show that attributes related to audit committee financial expertise, audit committee independence and audit committee meeting frequency and the existence of a CSR committee, are positively linked with the adoption of CSR assurance. Moreover, our empirical analysis further highlights the critical role of audit committee financial expert members in enhancing the scope and level of CSR assurance. Furthermore, audit committee with more frequent meetings lead to higher assurance scopes. Our findings offer significant and multidimensional insights for regulators, policymakers and professionals, regarding the revision and establishment of regulations concerning the audit committee structure.