支付教程课件-LOAN-RELATEDTAGRANT

1亚行贷款支付程序ADBResidentMissioninthePRC亚行驻中国代表处2TABLEOFCONTENTS提纲PartIADBLoanDisbursementPolicies亚行贷款支付政策PartIIADBLoanDisbursementGuidelines亚行贷款支付指南PartIIIADBLoanDisbursementProcedures亚行贷款支付程序3PartIVLoanandGrantFinancialInformationServices(LFIS)andReports贷款及赠款财务信息系统和报表PartVCommonCausesofDelaysinDisbursementProcessing拖延支付的常见原因PartVIDisbursementDelegation支付授权TABLEOFCONTENTS研讨会内容4PartIADBLoanDisbursementPolicies亚行贷款支付政策5VI.PROJECTEVALUATION项目后评估III.PROJECTAPPRAISAL项目评估IV.NEGOTIATION&BOARDAPPROVAL款谈判和批准I.PROJECTIDENTIFICATION立项V.PROJECTIMPLEMENTATION项目执行ADBProjectCycle亚行项目周期II.PROJECTPREPARATION项目准备DisbursementArrangementsconsiderations6ConditionsofWithdrawalsfromLoanAccount支付条件BankaccountshallhavebeenestablishedatabankacceptabletoADB银行账户应该在亚行认可的银行开设RelevantRelending/On-LendingAgreementandSubsidiaryLoanAgreementshouldhavebecomeeffective相关的再次贷款/转贷协议和补充贷款协议应该生效7Example:OnlendingArrangementandIndicativeFundFlow举例：转贷和资金划拨链亚洲开发银行中国人民共和国财政部省政府（开立亚行贷款周转金帐户）Ａ市／地方政府（综合政府管理帐户）Ｂ市／地方政府（综合政府管理帐户）C市／地方政府（综合政府管理帐户）Ａ市１县Ａ市１县农民B市项目单位Ｃ市１县Ｃ市１县职能政府部门8DisbursementPolicies支付政策1.Onlyforthepurposesoftheloan只用于贷款目的2.EconomyandEfficiency经济性与效率性相结合3.Tomeetexpendituresactuallyincurred用于实际发生的开支4.Procurement&Productioninmembercountries在成员国进行采购和生产9OnlyforthePurposeoftheLoan只用于贷款目的ProceedsofADBloanusedonlyforthepurposesforwhichitwasapproved,andwithdueattentiontoconsiderationsofeconomyandefficiency.来自亚行贷款的资金只能用于批准的目的而且应该给予贷款使用的经济性和效率性应有的关注10Meetexpendituresastheyareincurred用于实际发生的开支DateworksCompleted工程竣工日期Billing付款通知Withdrawaloutofloanfunds从贷款资金提款Obligationtopayconstructioncost:Incurred支付实际发生的施工费用的义务DatecontractSigned合同签署日期Billing付款通知Withdrawaloutofloanfunds从贷款资金提款Obligationtopaymobilizationadvance:Incurred支付实际发生的启动预付款的义务Estimatedneedsfor6monthsdefined某6个月的需求概算Correlation关联性Construction施工Obligationtopay:Incurred支付实际发生费用的义务LoanWithdrawal贷款提款11Article14-X第14-X条Borrowerpermittedtodrawloanfundsonlytomeetprojectexpendituresastheyareactuallyincurred.只允许借款人提取贷款资金，平衡实际发生的费用Theword“asincurred”doesnotmeanthattheexpendituremustbeincurredbeforeloanwithdrawal.Itmaybeincurredbefore,atthetimeorafterloanwithdrawal,aslongasthereisacorrelationbetweenexpenditureandloanwithdrawal.“实际发生”并不意味着开支必须在提款之前发生。开支可以在提取贷款之前、提款的同时或之后发生，但开支与提取贷款行为之间必须存在关联性Forinstance,inthecaseofanimprestaccount,advanceismadespecificallytofinanceexpenditurestobemadeinthenextsixmonths.比如，在周转金账户中，一般先进行垫付，为以后6个月中发生的开支提供资金ExpenditureIncurred实际发生的开支12MeetExpendituresasTheyAreIncurred支付实际发生的费用Insupplyofgoods,expenditureisincurredwhenanadvancepaymentispayableataspecifiedtimeaftercontractsigningoruponshipmentofgoods.供应商品时，在签署完合同或货物装运完毕时的某个具体时间点应支付预付款时就发生了开支Incivilworks,expendituremaybeincurredwhenamobilizationadvanceisgiventothecontractoraspercontractoruponpartialorfullcompletionoftheproject.在土建工程中，根据合同或在工程部分或全部完成时向承包商提供启动预付款时就可能发生开支DatecontractSigned合同签署日期Billing付款通知Withdrawaloutofloanfunds从贷款资金提款13Article14-IX第14-IX条ProceedsofADBloanusedonlyforprocurementinmembercountries.Inaddition,goodsandservicesshouldbeproducedinmembercountries.亚行贷款资金只能用于在成员国进行的采购活动。此外，商品和服务都应该在成员国生产或提供“MemberCountries”“成员国”142.PerformanceofContract合同的履行1.PlaceofContract合同签署地3.CurrencyofPayment支付货币4.NationalityofSupplier供应商国籍“MemberCountries”“成员国”15Mined,grownorproducedinamembercountry在成员国开采、种植或生产Substantialtransformationfromrawmaterialsandcomponentpartstofinishedgoodstakesplaceinamembercountry从原材料和组成零件向成品的实质性转变发生在成员国-GOODSANDSERVICESSUPPLIEDFROMANDPRODUCEDINMEMBERCOUNTRIES由成员国供应或生产的商品和服务“MemberCountries”“成员国”16-Procurementinmembercountries成员国的采购ProceedsofADBloansmayonlybeusedforprocurementinmembercountries.亚行在采购领域的贷款只提供给成员国Goodsandservicesshouldbeproducedinmembercountries(atleast50%valueadded)成员国负责生产货物和提供服务产品（至少使其增值50%）“MemberCountries”“成员国”17RetroactiveFinancing追溯融资ExpendituresincurredandpaidforbytheBorrowerbeforealoanagreementbecomeseffective在贷款协定生效之前,借款人发生并支付的开支18RetroactiveFinancing追溯融资Notearlierthan12monthsbeforesigningtheLoanAgreementinconnectionwithitemstoberetroactivelyfinanced在贷款协定生效之前,借款人发生并支付的开支可追溯至贷款协定签署日前12个月Maximumamountupto20%oftheloanamount最高限额为总额的20%19ExpendituresincurredandpaidforbytheBorrowerbeforealoanagreementbecomeseffective在贷款协定生效之前，借款人发生并支付的开支Reimbursementprocedureonly只能用归垫程序MustbeapprovedbyADB必须得到亚行的批准NormallyincludedinLoanAgreement一般包括在贷款协定中RetroactiveFinancing追溯融资20ItemstobefinancedbyADBloanaregroupedintoloancategories.亚行资助的项目分别归入不同的贷款类别TheloanagreementbetweenADBandtheBorrowerpresentstheamountallocatedtoeachcategoryofprojectexpenditures.亚行与借款人之间的贷款协定规定了分配给每一类别的金额Reallocationamongcertaincategoriesisallowed.类别之间可进行资金再分配AllocationofLoanproceeds贷款资金的分配21ReallocationLoanProceeds贷款资金的重新分配Nodisbursementsaremadedirectlyfromthe“unallocated”categoryoftheloanagreement.不能直接从贷款协定中“待分配资金”类别提取款项22ReallocationLoanProceeds贷款资金的重新分配Reallocatefundsfromthe“unallocated”orothercategoriestoanotherallowablecategoryforpurposesoftheproject.因项目需要，可将“待分配资金”或其他类别的资金重新分配给其他符合项目用途的类别Reallocateafterprojectprogressreviewmission项目检查团在检查项目进度后会重新分配贷款资金23LoanCancellation贷款注销Theborrowermay,bynoticetoADB,cancelanyamo