银行保函项下，担保行的付款责任既可能是第一性的，也可能是第二性的。

A. 为买方向卖方提供信用担保

B. 银行承担绝对付款责任

C. 未发生违约银行无需承担责任

D. 未发生违约银行无需承担责任

E. 可适用于各种经济交易中

银行保函

BASIC HEADER F 01 BKCHCNBJA940 0542 763485 APPLICANTION HEADER Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N *SHANGHAI COMMERCIAL BANK LIMITED *HONG KONG USER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MESG USER REF. 108: BBIBMEY036P40000 INFO. FROM CI 115: SEQUENCE OF TOTAL 27 : 1/1 FORM OF DOC. CREDIT 40 A : IRREVOCABLE DOC. CREDIT NUMBER 20 : LCBB61561 DATE OF ISSUE 31 C : 081214 EXPIRY 31 D : DATE 090129 PLACE AT OUR COUNTER IN HONGKONG APPLICANT 50 : ABLENDID DEVELOPMENT LTD UNIT 10-6, 15/F MENAL ASIA GRANITE 34 WAI YIP STREET, KOWLOON HONG KONG BENEFICIARY 59 : SOHO TEXTILE AND LIGHT INDUSTRY CO. LTD. 120 TAIPING ROAD. NANJING,CHINA AMOUNT 32 B :CURRENCY USD AMOUNT 108,750.00 POS. / NEG. TOL. (%) 39 A : 10/10 AVAILABLE WITH/BY 41 D : ANY BANK BY NEGOTIATION DRAFTS AT … 42 C : AT SIGHT DRAWEE 42 D : SHANGHAI COMMERCIAL BANK LTD. HONGKONG FOR FULL INVOICE VALUE PARTIAL SHIPMENTS 43 P : ALLOWED TRANSSHIPMENT 43 T : ALLOWED LOADING IN CHARGE 44 A : PORT INCHINA FOR TRANSPORT TO … 44 B : AARHUS,DENMARK DESCRIPTION OF GOODS 45 A : FABRIC CRUSHED VELOUR AT USD7.5/M AS PER S/C NO. 2K11121 ART. 5360004/10, 1,000M VANILLA ART. 5360025/30, 2,000M BURGUNDY ART. 5360029/40, 10,700M HUNTER GREEN ALL CIF AARHUS,DENMARK DOCUMENTS REQUIRED 46 A : 1.FULL SET OF CLEAN ‘ON BOARD OCEAN VESSEL’ BILL OF LADING ISSUED TO ORDER AND BLANK ENDORSED NOTIFYING JYSK CO. LTD., AND MARKED ‘FREIGHT PREPAID’ SHOWING NAME AND ADDRESS OF SHIPPING COMPANY’S AGENT AT DESTINATION. 2.SIGNED COMMERCIAL INVOICES IN TRIPLICATE SHOWING CIF VALUE OF THE MENTIONED GOODS AND STATING ‘WE HEREBY CERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITH P/O NO., JSL ORDER NO. AND ART. NO.’ 3.PACKING LISTS IN TRIPLICATE SHOWING NUMBER OF CARTONS, GROSS WEIGHT, NET WEIGHT AND SPECIFIED PER CONTAINER, 4.GSP CERTIFICATE FORM A IN DUPLICATE ISSUED BY COMPETENT AUTHORITY OF P.R.CHINA 5.INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING ICC (A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES CLAUSES (CARGO), WAREHOUSE TO WARHOUSE CLAUSES AND SHOWING NO. OF ORIGINALS ISSUED. ADDITIONAL COND. 47 A : 1.CHARGES INCURRED IN RESPECT OF ANY TELEGRAPHIC TRANSFER/CHARTS PAYMENT/PAYMENT ADVICE BY SWIFT/TELEX ARE FOR ACCOUNT OF BENEFICIARY. 2.A HANDLING COMMISSION OF USD50.00 OR EQUIVALENT, PLUS TELEX CHARGES, IF ANY, WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DOCUMENTS WITH DISCREPANCIES PRESENTED UNDER THIS LETTER OF CREDIT. 3.ALL DOCUMENTS MUST BE PRESENTED THROUGH BENEFICIARY’S BANKER AND EXTRA COPY OF INVOICE AND TRANSPORT DOCUMENT FOR L/C ISSUING BANK’S FILE REQUIRED. WE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993) REVISION, INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NO. 500. DETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR ACCOUNT OF BENEFICIARY. PRESENTATION PERIOD 48 : ALL DOCUMENTS MUST BE PRESENTED TO AND REACH OUR COUNTER IN HONG KONG WITHIN 7 DAYS AFTER B/L DATE. CONFIRMATION 49 : WITHOUT INSTRUCTIONS 78 : 1.PLS FORWARD THE WHOLE SET OF DOCUMENTS IN ONE LOT TO OUR BILLS PROCESSING CENTRE (KOWLOON) AT 2/F., 666 NATHAN ROAD,KOWLOON, HONG KONG VIA COURIER SERVICE AT BENEFICIARY’S EXPENSES. 2.IN REIMBURSEMENT, WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS ADVISE THROUGH 57 D : YOUR JIANGSU BRANCH, 148 ZHONGSHAN SOUTH ROAD, NANJING,CHINA

A、对同一信用证修改书的内容，必须全部接受，部分接受无效

B、在受益人告知通知行他接受修改前，原信用证对受益人仍有效

C、不能接受信用证的到期地点在开证人所在地的信用证

D、信用证下汇票的付款人是开证行，否则汇票将被视作附属单据