DOCUMENTARY LETTER OF CREDIT

Predstavili smo področje akreditivov, ki se nanaša na mednarodno trgovanje z zavarovanjem plačila. Kot prednost akreditiva je najpogosteje izpostavljeno zavarovanje tveganja, medtem ko med slabostmi najpogosteje najdemo stroškovni vidik. Poznamo več vrst akreditivov, ki jih prav tako delimo po različnih kriterijih, pomembno je, da se pogodbeni stranki predhodno dogovorita glede vrste akreditiva, kot tudi glede načina plačila. Udeleženci, ki nastopajo v akreditivu so lahko različni, vedno pa so prisotni nalogodajalec in upravičenec ter akreditivna in avizirna banka. Pomembno je prav tako dejstvo, da banke poslujejo le z dokumenti, ter se v osnovni posel ne vmešavajo. Dokumenti, ki jih je potrebno predložiti akreditivu, morajo prav tako biti opredeljeni v osnovni pogodbi. Akreditivno poslovanje poteka na osnovi pogodbe iz osnovnega posla med nalogodajalcem in upravičencem. Na osnovi te pogodbe se v posel vključujejo še druge stranke ter izvedejo naloge, ki so jim bile naložene. Gre za celovit pristop k zavarovanju posla pri mednarodnem trgovanju. S tem se doseže stabilnost in zaščitijo pogodbeni interesi strank v poslu. Poslovanje z akreditivom vsebuje več faz, ki jih na kratko lahko opredelimo kot otvoritev akreditiva, aviziranje akreditiva, sprememba akreditiva ter predložitev in pregled dokumentov. Praktičen primer poteka akreditiva smo predstavili na osnovi Nove KBM d.d., kjer je predstavljeno delovanje s stališča akreditivne banke, od otvoritve akreditiva, aviziranja, predložitve in pregleda dokumentov pa do plačila.We presented the area of letters of credit relating to international trade and insuring payments. The most exposed advantage of letter of credit is risk insurance, while the most common disadvantage is the cost aspect. There are several types of credit, which are also divided according to different criteria, it is important that the parties in the initial contract previously agreed on the type of letter of credit, as well as the payment method. Participants acting on the letter of credit may vary, but the ones always present are applicant and beneficiary and also issuing bank and advising bank. An important fact is that banks deal only with documents not with goods, and the initial contract does not oblige them. Documents that need to be presented to the letter of credit must also be specified in the initial contract. Letter of credit operations are based on the initial contract of the underlying transaction between the applicant and the beneficiary. On the basis of this contract other parties are included and carry out the tasks imposed on them. This is a comprehensive approach to insure international trade business. The goal is to achieve stability and protect the interests of the initial contract parties. Process of dealing with letter of credit contains several phases, which can be defined as the issuing a of letter of credit, advising the letter of credit, changing letter of credit and the presentation and review of documents. A practical example of the process of letter of credit was presented based on Nova KBM d.d. bank, where the action is presented from the perspective of issuing bank, from the issuing of letter of credit, advising, presentation and review documents until payment