International Trade Finance & Forex Operations - Stage-III
ISQ Examination (Summer-2007)


Q.1 Complete the following statements with appropriate answer: (10)
i
The direct import and export relationship between two countries is technically known as ________________ trade whereas when they deal world wide, it is termed as ______________________ trade.
ii
Services like shipping, tourism, banking, insurance and government payment overseas are classified as ____________________ imports and exports for the purpose of balance of payment.
iii
The uncertainty about the _____________________ rate is the most obvious risk of international trade.
iv
Foreign currency account can be fed by remittances received from abroad, traveler cheques issued outside Pakistan, foreign currency notes and foreign exchange generated by encashment of securities issued by the ____________.
v
A letter of credit established by a bank on the behalf of the applicant is a ____________________________ based facility.
vi
There is no bar on non-residents maintaining accounts jointly with residents. These accounts shall be treated as _____________________.
vii
Any person who wishes to purchase foreign exchange for travel abroad must lodge an application for onward remittance on Form ___________________ .
viii
Any outward remittance once reported to State Bank of Pakistan being subsequently cancelled either in full or in part will be reported as cancellation of outward remittance as _________________________________________ .
ix
The overall foreign exchange risk position as at the close of business each day of any commercial bank shall not exceed _____________ % of the capital of the bank.
x
All authorizations given by State Bank of Pakistan for release of foreign exchange are valid for a period of ____________________ days from the date of approval, unless they are expressly approved for a longer period.

Q.2
Please consider the following statements and furnish your comments specifying the reasons for agreement or disagreement as the case may be. If any article of UCP 500 is applicable to the relevant situation also quote the same in support of the said justification. (05)
i
Articles of UCP 500 are applicable on “Documentary Credit(s)” and “Standby Letter(s) of Credit” and as such they are identical in nature.
ii
A letter of credit carries detail of goods covered under the credit as “Brand new 5 Sulzer Machines Model 4256 as per contract No. AK-590”. On clearance of consignment the applicant observed that the machines are used and not brand new and asked the bank that payment under the letter of credit should be withheld since there has been a violation of contract.
iii
The amount of the letter of credit has been enhanced by the issuing bank from USD 40,000 to USD 50,000. The issuing bank is irrevocably bound to the said amendment from the time it is advised by the advising bank.
iv
A negotiating bank must examine and ensure the genuineness of all documents presented as per terms of the letter of credit through discreet enquiries and other available methods before releasing any payment to the beneficiary.
v
A seller has quoted the price of certain machinery as USD 40,000 (CPT). It implies that the price of the commodity includes local freight whereas freight from the port of shipment to the port of destination is the responsibility of buyer.

Q.3 Please write the alphabate of selected choice in the answer column: (20)
i

For extending credit facilities a bank may:

A)     Mark lien on FC account for credit cards only;
B)     Mark lien on FC account for foreign guarantees only;
C)     Mark lien on FC account for foreign guarantees/credit cards/loans etc;
D)     None of the above

ii

Under URC Brochure 522, export documents sent on collection basis must be returned/pad by the Bank within

A)    60 days;       B)    30 days;           C)    07 days;            D)     None of the above

iii

The Special Drawing Rights (SDRs)

A) Have currency notes as well as coins              B) Have currency notes only
C) Have neither currency notes nor coins            D) None of the above

iv

The Asian Clearing Union

A) Has at present 10 countries as members                B) Has only 7 countries as members
C) Does not exist any more                                        D) None of the above

v

As per FE Manual a bill of lading must be:

A) Received for shipment                         B) Clean Shipped on Board
C) Claused shipped on board                  D) None of the above

vi

Value date is the date on which:

A)       A foreign exchange sale/purchase deal is agreed upon
B)       Funds receipt/payment actually takes place
C)      The bank/customer discuss about the rates
D)      None of the above

vii

Foreign exchange transactions involve both spot and forward delivery.

A)       There are no risks either in spot or forward transactions
B)       In spot transaction there is no risk but forward transaction involve risks
C)      Both in spot and forward foreign exchange transactions there are inherent risks involved
D)      None of the above

viii

In foreign exchange, spot transaction is required to settled on the

A) Same day                  B) Normally within two business days
C) In a fortnight              D) None of the above

ix

Arbitrage is defined as a

A)     The purchase of a currency from a center where it is cheaper for immediate resale in the center where it is          more expensive in order to make a profit.
B)     Sale of currency              C) Purchase of currency              D) None of the above

x

In forward rate transaction, the delivery of the foreign exchange takes place

A)       One-month after the contract is agreed upon
B)        Three-month after the contract is agreed upon
C)       One, three, or six months after the contract, as agreed upon.
D)       None of the above

xi

A treasury needing US Dollars.

A)       May purchase from a bank in a Pakistan or from abroad.
B)       Must purchase from an American Bank in U.S.A.
C)      Must purchase from an American Bank in Pakistan.
D)      None of the above

xii

An efficient treasurer.

A) Must keep the position always square.                    B) Must keep the position always over bought.
C) Has day to day strategy to keep the ‘position’ in line with current situation within the approved limit.
D) None of the baove

xiii

As per UCP (500) under a letter of credit, insurance cover

A) must be equal to the amount of the invoice                    B) must be 110% of the amount of the invoice
C) must be up to 90% of the amount of the invoice            D) None of the above

xiv

At the end of a business day a bank’s total foreign currency sales and liabilities exceed its total purchases and assets; this position is known as

A) “overbought”          B) “oversold”                C) “square”               D) None of the above

xv

SBP as the Central Bank:

A)        Has obligations to buy/sell foreign exchange from/to Authorized Dealers;
B)        Has the right but not the obligation to buy/sell foreign exchange from/to Authorized Dealers;
C)        Has the right but also the obligation to buy foreign exchange from Authorized Dealers;
D)        None of the above

xvi

An exporter prefers to have

A) a revocable LC                                       B) an irrevocable LC
C) a confirmed irrevocable LC                     D) None of the above

xvii

A letter of a credit is a definite undertaking of:

A) applicant                B) beneficiary                  C) issuing bank                D) None of the above

xviii

SBP’s prior permission is required for

A) opening a nostro account                               B) opening a vostro account
C) no permission is required for either                 D) None of the above

xix

If balance of payment of a country is negative; it means the

A) the country is less risky                      B) the country is more risky
C) the country has no risk                      D) None of the above

xx

Which one is less risky from issuing bank’s point of view:

A) Tender Guarantee B) Performance Guarantee
C) Advance Payment Guarantee D) None of the above


Q.4
List admissible methods of import in Pakistan as laid down in the Exchange Control Manual and how these transactions are reported to State Bank of Pakistan? (10)

Q.5
Discuss the operational mechanism of Export Refinance Scheme. How far this scheme has been successful in reducing the trade deficit of Pakistan (10)

Q.6
M/s Shafi Sons have exported goods worth USD 200,000 on 90 days after sight under letter of credit issued by Barclays Bank London. They have since submitted export documents in conformity with the terms of the credit and now are in urgent need of rupee funds to manage their working capital requirements. They approached their bankers who happened to be the negotiated bank as well for financing. The following rates are quoted by the Bank. (10)
 

                                                                   T.T. Selling             T.T. buying              OD buying
Spot USD rates                                               60.80                        60.60                       60.43

                                                                                            Discount/Forward Rates
                                                         30 days                60 days               90 days               120 days
USD Discounting Rate                         60.26                   59.92                  59.57                    59.23


USD Forward Purchase Rate               60.85                   61.06                  61.25                    61.41

Rupee financing rate of mark up 14% p.a. (commercial/corporate financing)

 
Required : Determine the cost effective financing for the exporter assuming that the export bill has been accepted and maturity date has been received. The negotiating bank’s policy permits discounting, forward purchase and or rupee financing to the concerned exporter.
i
How much funds will be received by M/s Shafi Sons, if the negotiating bank agrees to discount the documents, assuming that the bill will be due after 90 days from the date of discounting.
ii
If the exporter makes a forward purchase contract with his banker for the export bill, and simultaneously makes arrangement for rupee financing for 90 days to the extent of the amount of export bill at the prevailing spot rate of exchange (T.T. buying). How much export proceeds will be due to him net of rupee cost of financing at maturity.
iii
Which financing will be more feasible for the exporter.

Q.7
Bank ‘X’ and Bank ‘Y’ have the following exchange position at the close of business on 1st January 2007. (10)
 
Bank ‘X = USD 100,000 (overbought)
Bank ‘Y = USD 150,000 (oversold)

On 2nd January, 2007, the following transactions have taken place:
                                                                                                                   USD
Payment against documents (PAD)
450,000
Foreign Bills Purchased
150,000
Inward remittances
45,000
Outward remittances
39,000
Inward remittance for credit to FC A/c
24,000
Traveler Cheques purchased
12,000
Forward Sale Contracts
64,000
Spot purchases from interbank market
500,000
FDBC realized – payment withheld at
the request of the exporter
94,000
i

Required :
Compute exchange position of each bank separately assuming that similar transactions have taken place at both banks for the corresponding amount as mentioned above.

ii
If both the banks intend to square their respective exchange position on 2nd January, what options are available to each of them individually.

Q.8
Who can open a private foreign currency account (give a list) and mention what items cannot be credited to such an account: (05)

Q.9
All documents sent on collection must be accompanied by a Collections Instruction indicating the Collection is subject to Uniform Rules for Collection 522. What are the usual items of information mentioned? (10)

Q.10 Briefly explain: (10)
  (i)   Red Clause LC                    (ii) Transferable LC;                       (iii) Tender Guarantee
(iv) Performance Guarantee        (v) Shipping Guarantee