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z=_7J</>O8./8J3U5I@M4'4K
J</>U5I@WsB+C>9LB+31=_7 K`a31Wc
<'3HU=_74I 7I^M43158q/LK

MZ8363I48&'c37c37 k8.K
- R3 IJGM431?3Y3 7<8FA7<B]K
- 9/FU5I@'4UXUF3<5I4dR3/-BhB]93&
_48Z331\_AE_/k3d<6<IGK
- ?/T3a3d9/FU5I@'4/8J3C7q3~vFTU5I@
'4]363+
n
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(
3x
(
]

c37F3633 7<HTB63B
c379/FU5I@31?3Y3 7<8MGH363+
n
38
(
3x
(
]


<5WV]R/LOB•G3 +7<MR'4b/5U5Wc
43/>M=3dNUeB3Y<G/1Mo8&

c37r
MR4W53B634K;[MNIh]449/FU5I@3 7<
3d363+
n

/T3
U

c3

I4+
n
38
(
3x
(
]

/13d
(
I4'4c3

K
,Nv
n
'9/FU5I@'4M=]rI4I9B]31/Fd
3H3l31363+
n
38
(
3x
(
]

B]'43 7<NZ31/d

U5I@K
- J</>431=I 7'_5MZH58qI^8I9
44/F3IG<MZ35MA<8&]73dC3[8<8&]7MA_AH
rMR<6<Ih3d3633dCK
9
- =_7'•_5OJ</>4C7q3~vM73BhBLJ</>
]k3MRU5I@I4 'H/>.I43&Wq<6<Ih/CBhBLJ</>U5
I@M48J3I9HM73BhBLJ</>U5I@I47_53dJ</>]k3MRU5
I@H/>.I4+

<8&P3/Cc37J</>]k3MRU5I@K
- ?/F3IG<OJ</>4C7q3~vJ</>4M+7B+C
/8& I43J</>BM+7M48J3I9K,73c37_AHr
MR3d363U J</>4B+CUk<RF3M43<=UqM73c3
_AHrMR3d363U J</>BM48J3I9KJ</>]k3MRU5
I@Uk U=M+7WBJ</>U5I@/@/8J3BhBLNG_5<6<Ih
253J</>U5I@M43633dC3dJ</>/1I48L4‚J<
/>U5I@M^317Ic3HpBM73BhBLJ</>U5I@M<9363/A
B7317Ic313/@/8J3_/kAFIG]'Wc$K
• Thứ Năm, giao dịch bảo lãnh ngân hàng không phải là giao dịch hai hay ba bên mà là
giao dịch kép. Vì:
- C/9/8J3R3/?3M4/F3&3dL3dNI4<648U5I@E 
303dB634M4V3U 31_A•U GU5I@/CG Aa
I]k3MR<?U5I@N+
n
38
(
3x
(
]

(
]

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
R3/?3
3M431/F3&=Y8/A4H3[TB63<56Wc/F3IG<
3d4M<6<IhB63H]ab354M4/A]+

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n
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38
(
3x
(
]

c37  X3c7M4UN/ƒK
• Thứ Sáu, theo thông lệ quốc tế:
- 
n
I
!
'
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3B+
n

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r/9]73+
n
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(
3x
(
]
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<64U5I@/C U=/&<8&d
Ue3BLU5I@HpB U=4/8J3Wc3Y<G3dGU5I@K
- …rv X34/5U538&
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/8J3U5
I@B+c37rMR3d:HUb3632YN3P3PMAM738&
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10

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U ]k3U5I@43oI43&Wq<6<Ih/C363U c37_AM4
rMR<6<Ih3dN/=MZU BK
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GU5I@ 30+
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U5I@c37
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<M
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I@N/8J35AK8J3I9H+
n
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- ?3YM+/AB73dU5I@'4C7q3~H+
n
38
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U5
I@<5c37
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<M
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4/@
2YN3633Pp<aJ<MZF]3d8U5I@3BLU5I@]
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<64H4B+<RF3M4M738&
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/8J3U5I@31B5

1. ˆM45GBhBLFJ</>M4 30ˆ<5qFU5I@K
2. ˆ/L'4N'4<64/Ak<64U5I@E
O/AB5M4/AB7/@5GM4BhMZ'4FJ</>
U5I@Kˆ<53X33XbO3lk<64U5I@3dN3'
4I43?263M4u4K'4<64WsB+3k637MA
O3lk<64WHB+3?263HB+u4K
8.2U5I@31C<5Bh_•L3Y<303=4W53dNE 30
3d'4/C2'4qU5I@K'4Ws2E2}NN4
3?H8363<6<'H<8&6B]/C_L/k2E31U5I@
B+K
12
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Ws<648U5I@38.R8q+_'4+U63[31
C<64U5I@c3L<38.R8qK
- '4+U6BG/8J3U5I@p'4<64<5BC?
3'c33dU5I@W/1+U638.R8qK'4+U6
3l8I4F/9Ih3d'4<64Hc37F7MR/8J3†63
Uq'4<64K
- '4<64c37U>43U R8qB31WcM<93dU 
/8J3U5I@K
Ưu điểm:'I4I9U5I@/&5YM48.2U5I@NB+<5Y
<?>3U '4/9IhK5I@48./8J3WV]R363
_7BL8Z3M43kWc/A3l3dIGT3363_/kMAU5
I@3d8Z34'4U5I@c3F3K
- Bảo lãnh gián tiếpv"4U5I@4/1'4U5I@/@<64U5I@
E3lk3dF'4<R3MR38./8J3U5I@]c 
FU5I@B63:I4U5I@/=PKBảo lãnh đối ứngI4F3BL3d'
463'4<64U5I@:I48.R8q
3dU5I@/=PB4'4<64c37/DO/AB5
/8J3_/kU5I@/=PK

WMZU5I@c3L<K
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I@MAM73/5U5B5-c37rMRU5I@3dj3P3?]R/8J3
263GU5I@U /8J3263GU5I@/=MZB634K
I9c$`Md$C%QRL#_&#
15
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8.R8q31C=F'48Z33dN263G
U5I@]F'48Z34<64M48MG8.R8q31C
2YNO3PpE 303dU5I@/L'4263GM4
6K
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/1F'4Ws/8J33:I4'4<643?H363'4
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3?K
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4U5I@3?qU5I@K8.R8qWs/8J3+U6+_'
4+U6L31K
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U5I@M<9J</>K
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C/8J3L4B8.R8q2YNBtE8U5I@FW=3P

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- Bảo lãnh thanh toán: 5I@/5U56I43BL3d'4MAM73
6AE/DJ</>638.R8qLB634
3d'4B+6/dK;3Y<Wc/5U538.R8q31C
G/8J3B56F363GIJH/0/d/D9MA363W5<\4
6]k3MR/@3P38./8J3U5I@K
k6U5I@v%=AU5I@8.Ub6kJ</>K
.97Ic3v`363U c5GK
- Bảo lãnh đảm bảo hoàn trả vốn vay (Bảo lãnh vay vốn): "43BL3d'4/=
MZ8.3Mj3P3?]RH36336'KKMAM73Ws5=3M4I@/D9
LB6348./MB+5/8J3K,73U5I@48.Y<P39<H
B=I8JAU5I@IZ d3d'48.J<8./M
B+5/8J3J3[IZEK,NMG'430<52E2}B•?B5
3d]c6H4W5L3Y<KK8Z3B<648U5I@K
k63dU5I@vE5GH31C3l><0=3T331?35I@
M43<?H<5_/kuI@M43<?/@5G383o<5?L<K
.97Ic3v"4.945?]R/@5GH=Y_/k
B54BCp4J/L9K
- Bảo lãnh dự thầu: "43BL3d'4MZ3d/083d0MAM735
A<93U ]c0LU ]c0M<9363_/kJ</>]c
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/k/@/8J3D0KL8.]c0/@D08B+BhJ</>N
3d08.R8qWsD]06pU5I@/C533<?
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B63K
k63dU5I@v+8.316kpz$6kJ</>/Y0K
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43dLUkK
- Bảo lãnh miễn khấu trừ giá trị hoá đơnv"43BL3d'4MZ8.MA
M736W=ABYp6kJ</>8.J<8.U6M<9
J</>KFW=J</>]k38._/kF/AB53<}<8.
OI9F<06kJ</>K,736=W=A4Ws/8J3c3
7WB8.33Y<44rMR3dNM4/8J38.3Y<
GK%=AOI9431C/8J3LUbU5I@3d'4/CBe5
8qZ>43?3d8.U6K8MGHU5I@mBYp6kJ<
/>3<}<8.U6G/8J3jW=A68<53BLMZ
8.bW=AU5I@Ws/8J34538.8.J<
8.U6B+c37rMRT3M<9363/AB73dJ</>K
k6U5I@v8.p$•6kJ</>K
.97Ic3v`U 5GMZK
19
• =G216*/01234)i)=GM
- Thư tín dụng dự phòng (L/C):"4FI9?]R3PpT3F5G8&
cW=/1'4<64C73BL637/=MZU R8q
M73v5I9B5AU q?]R/@MT3/8J3P8Z36
UYBŠ3BLGJ43dU qT36:794U q'
]M73B+c373BL/=MZU R8qKb/C/5U5M73c3
7363rMRJ</>HU5/53Fd4/131C<6WK
- Bảo lãnh thuế quan:"/ n/5U538.31637F<L8Z3O/o
e3d3&_L_]38c37/DrMRF<L3dNK
k6U5I@vk64]3&_L_Y/kp8.J<
3RCK
.97Ic3vf+_/kuH31rI4Ws4YrMRF<LK
- Bảo lãnh hối phiếu: "4F3BL3d'45A38.R8qB=
<L3d:/6948./8J3U5I@B+c37/8J3/0/d363r
MR43?3d:8/@_/k =<LKf<64U5I@=<L
'43k63786373d8./8J3U5I@/=MZ8.

363U 31C8q 'BhBL363J</>BLM43163
7MZJ</>3dN/@BhBLK
5I@31Mo_:M73- >M=3363]
7<HDM=/083ABLH.M4?3d'4U5I@HU5
I@q43+3RL<3GZ363>M=3d8Z34K>M=4
8./8J3G<M4W52YH9/AB73]7<p/1D<]
7<W52Y363W5<\6<P30k8.K
5I@'41<<0-38.=_78&9_=3LO
363_=3K8MGF]k3U5I@'4U.3[I _/L
U v'4U U5I@HU /8J3U5I@HM4U R8qK)7O363
U /8J3_/kUq363J</>B63H/F3IG<MZK'4U U5
I@]a?3dN/C/P3BLc37rMR3U /8J3
U5I@8.J<U /8J3U5I@B+c37rMR3dNK
 /8J3U5I@vI4363B6343d'4/8J3'43BL
c37rMRBM<9J</>MZ/=633dNK GU5
I@v"48.R8qU5I@BU /8J3U5I@M<9J</>HNU 
GU5I@Ws/8J3'46B31 30K
!Y!O;m5>*$4)/@%12@R4)M
!Y!!)@_*4*n#A-n$W;m5>*$4)/@%12@R4)M
)UnI!I3(3_/3n'M 3(3/M 383
  <MUnI!K;(3/3n <MUnI!3(I _3-3E!
/ (M(3'(I K)UnI!-3/(383 _(
UnI!/8&3+('(HB3H3 (M<8n3!8
B+8'33'(I8&UnI!K
,UnI!'I+ <M3'(<(]H 8Mn3
 <MUnI!3( / n8&/+M&( <M3M3n'K
21
!Y!Y!@_GW;m5>*$4)/@%12@R4)-@$5);%5;#GM
 )UnI!+3(3U8&(3Wv
Bước 1: Ngân hàng hướng dẫn khách hàng lập hồ sơ đề nghị bảo lãnh.

/8&3UnI!K
8(3<(UnI!]3(3U n'KB(33<n(
3'UnI!3(33<(&<I(B(3<(WI _/ (]3Un
I!B3(3U 3(n'U-M-UnK
22
Bước 5: Tất toán thanh toán.
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3nU 'UnI!M M 3!MI _/ (UnI!K'
 ('((UnI!K8&&<U /8&3UnI!M<!M/!/8&3
UnI!K8&&<U /8&3UnI!M<!M/8&3UnI!HU UnI!
<nnM8/+3(&MU-(U+3/+(M&(W+( n&EI!
W'(&_(3nU /8&3UnI!M(<]3(3U <(<3' (/ n&K
 /8&3UnI!3((3 <+(&<83 M3'(<'3(3U <(<
28nI(3n+n38(3(]8&&<B+83 -383 B+
/(!M/8&3UnI!K
!`!C@$*)1#Gi*4)4()*n#AM
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