信托收据

本集团按信托收据银行贷款安排所持有的若干存货（见附注13）

Certain of the Group 's inventories held under trust receipts Bank loan arrangements ( see Note 13 )

反映在我们进口押汇的实践上，就是在以大陆法为参考制定出来的我国法律体系中，没有配套的法律制度给信托收据以足够的法律支持。

When it comes to the practices of inward documentary bill purchase according to the Chinese law system , which refers to the civil law systems , there turns out to be no corresponding institutions of law to provide the trust receipts with enough legal supports .

分析了信托收据的概念、性质及其沿革。

Analyze concept , character and evolution of trust receipt .

关于信托收据中法律问题的思考

Thoughts on Legal Issues of Trust Receipt

我国银行信托收据业务中的有关法律问题。

Analyze problems of trust receipt .

赔偿保证书，信托收据

Letter of indemnity ; trust receipt

这概因肇始于英美的信托收据在移植中国时，未以本土法进行同化与整合的缘故。

The reason may be the absence of assimilation and conformity with Chinese law in the naturalization .

信托收据是英美国家银行普遍使用的一种贸易融资手段。

The trust receipt is generally adopted and made use of by the English and American banks as a method for business financing .

本文拟以法律移植理论为工具分析信托收据的本土化问题，以利于我国银行业进口押汇业务的进一步发展。

In this article the author analyzes the localization of Trust Receipt with the theory of naturalization in order to develop the operation further .

进口贸易融资业务涉及了进口开证额度、信托收据、进口押汇、提货担保、进口代收押汇等；

For import trade finance , it includes limit for letter of credit , trust receipt , inward bills receivables , delivery against banking guarantee , inward documentary collection advance and etc.

当进口商或购货商破产时，持有信托收据的银行对信托收据项下的货物及其处分所得享有优先受偿权。

When the importer or purchaser falls into bankruptcy , the bank holding the trust receipt has a priority to the pledged goods and proceeds thereof against the creditors of the importer or purchaser .

不难看出，信托收据是整个进口押汇业务的关键环节，既是整个押汇业务法律关系的基础，也是最容易产生风险的环节。

Obviously , trust receipt is a key in the inward documentary bill purchase because it not only acts the basis for the legal relationship of the documentary bill business , but also bears most risks in the entire transaction .

因此，借鉴国外担保制度的有效实践，考虑如何实现我国银行业务开展中通常用到的信托收据的完美结合，在现实生活中非常必要。

Therefore , drawing on effective practice of the foreign system of guarantees , to consider how the banking business in China to carry out normally used in the perfect combination of the trust receipt is the need for real life .

另外，进口押汇业务中，押汇银行面临的客户资信风险、市场风险和信托收据带来的风险，都使得押汇行的利益得不到保障。

In addition , the Inward Documentary Bills business , faced by the negotiating bank customer credit risk , market risk and the risks of trust receipt , makes the bill advance the interests of the line can not be guaranteed .

第二章介绍了进口押汇中的一个重要概念&信托收据，说明通过信托收据放单是进口押汇中的关键环节。

The second chapter explains the concept of trust receipt , one of the most important concepts in the important bill system , and concludes that trust receipt is key instrument when releasing all sets of the documents to the importer against the trust receipt .

通过将信托收据与质押权书、动产设备信托及让与担保等相关信托收据法律制度研究中文提要法律制度进行比较，阐明信托收据在市场经济中的价值。

By the comparison of the trust receipt with some other legal systems such as the letter of hypothecation , the trust of movable equipments and the transfer of property 's ownership for guarantee etc. , the part explains the value of the trust receipt in the market economy .

保单是一种双重含义的仓储单，更确切的说，是仓储和信托的联合收据。

The warrant is a duplicate warehouse receipt or , better a combined warehouse and trust receipt .