Expansion of Applicable Sphere: A way to Uniformity
——Compare and Contrast between UNIDROIT and UNCITRAL Conventions
By Dongsheng Lu, Chen Yan

I. Introduction

Financing is paramount for the promotion of commerce. It has been noted that “in developed countries the bulk of corporate wealth is locked up in receivables”. As the economy develops, this wealth increasing is “unlocked by transferring receivables across national borders”. With the prompt and great increases in international trade, receivables financing now plays a more and more important role. Yet under the law of many countries, certain forms of receivables financing are still not recognized. Even transactions are involved in countries where the form of receivables financing is permitted, determining which law governs will be difficult. The disparity among laws of different jurisdiction increases uncertainty in transactions, thus constitutes obstacles to the development of assignments of receivables. To remove such obstacles arising from the uncertainty existing in various legal systems and promote the development of receivables financing cross-boarder, a set of uniform rules in this field is required. The international community has made great efforts in adopting uniform laws. Among those efforts, the United Nations Commission on International Trade Law (UNCITRAL) drafted, on 12 December, 2001, “United Nations Convention on the Assignment of Receivables in International Trade” (hereinafter referred to as the “UNCITRAL Convention”), with its aim to “establish principles and to adopt rules relating to the assignment of receivables that would create certainty and transparency and promote the modernization of the law relating to assignments of receivables”. UNCITRAL is not the first international organization attempting to resolve the problems associated with receivables. As early as in May 1988, the International Institute for the Unification of Private Law (UNIDROIT) has already adopted a convention known as the “UNIDROIT Convention on International Factoring” (hereinafter referred to as the “UNIDROIT Convention”).

When compare and contrast between the UNIDROIT Convention and the UNCITRAL Convention, one might see a lot of inconsistency in detailed regulations, e.g. sphere of application, relations between parties, priorities, and choice of law, etc. Given the limited space available in this article, the author may only focus on the difference in “sphere of application” of these two conventions, as sphere of application is perhaps the most fundamental issue of a convention.

The purpose of an international convention is to create uniformity in its covered matter, thus the broader a convention’s sphere of application is, the higher could uniformity reach. This article will try to make compare and contrast the sphere of application between the UNIDROIT Convention and the UNCITRAL Convention, illustrate the differences exist between these two conventions, and demonstrate the expansion of sphere of application in the UNCITRAL Convention and its progress on the way to uniformity.

II. Sphere of Application: Subject Matter

As its title indicates, the subject matter of the UNIDROIT Convention is of course international factoring. Article 1(1) says, “this Convention governs factoring contracts and assignments of receivables as described in this Chapter.”

For “factoring contract”, the UNIDROIT Convention provides the following 4 characteristics:

(1) purpose of the contract is to assign receivables;

(2) receivables to be assigned arises from contracts of sale of goods made between the supplier and its customers (debtors), other than those of sale of goods bought primarily for personal, family or household use;

(3) the factor is to perform at least two of the four functions: (i) finance for the supplier; (ii) maintenance of accounts (ledgering) relating to the receivables; (iii) collection of receivables; and (iv) protection against default in payment by debtors;

(4) notice of the assignment of the receivables is to be given to debtors.

As about “assignments of receivables as described in this Chapter”, article 2 (1) describes assignments of receivables as assignment of receivables pursuant to a factoring contract.

Factoring is just a subset of the receivables financing, and perhaps the oldest and most basic one. Besides factoring, receivables financing still entail the following forms,

(1) Forfeiting, similar to factoring, involves the purchase or discounting of documentary receivables (promissory notes, for example) without recourse to the party from whom the receivables are purchased;

(2) Refinancing, also known as secondary financing, involves the subsequent assignment of receivables. In its basic form, one bank or financier will assign to another bank its interest, with the potential for further assignment;

(3) Securitization, in which both marketable (for example, trade receivables) and non-marketable (consumer credit card receivables) asset cash flows are repackaged by a lender and transferred to a lender-controlled company, which will issue securities, sell and then use the proceeds to purchase the receivables;

(4) Project Finance, in which repayment of loans made by banks or financiers to project contractors for the financing of projects are secured through the future revenues of the project.

The first draft of the UNCITRAL Convention has stated to cover factoring, forfeiting, refinancing, securitization and project finance. Somehow, the working group decides that rather than emphasize the form in which the receivables appear, it would instead concentrate on the way in which the receivables might be transferred (contractual or non-contractual) and the purpose of the transaction (for financing or non-financing purposes). It decides the contractual receivables and assignment made to secure financing and other related services would be covered. The non-contractual receivables such as insurance and tort receivables, deposit bank accounts, or claims arising by operation of law seems are not within the ambits of the UNCITRAL convention.

III. Sphere of Application: Special Requirements

Both of the conventions contain a series of requirements. Only when those requirements are satisfied, could the convention be applied. The higher and stricter the requirements are, the smaller the chance to apply the convention is.

a) Internationality requirement

Both the two conventions indicate their sphere of application is of internationality requirement, but the same word in these two conventions has different legal meaning. The internationality requirement of UNIDROIT Convention is exclusively based upon the parties to the underlying contract, i.e. the contract of sale of goods (the supplier and the debtor) having their place of business in different countries. In other words, where the receivables arise from a contract of sale of goods between a supplier and a debtor whose places of business are in the same State, the UNIDROIT Convention could not apply, no matter the following assignment of receivables is to assignee in the same or different State. Thus leaving the international assignment of domestic receivables untouched. The problem, at its simplest, is twofold: first, inconsistency. For instance, in the case where a bulk assignment is made and where part of the receivables are domestic (supplier and debtor are in the same State) and part are international (supplier and debtor are in different State), if the supplier assigns the receivables to a party which is located in another State, the bulk assignment between the same supplier and the same assignee will be governed by two sets of laws and regulations: the portion of international receivables may be governed by the UNIDROIT Convention while the domestic one will be left to the jurisdiction of certain domestic law.

Secondly, leaving the international assignment of domestic receivables to the jurisdiction of various law systems of different States can make “commercial practice uncertain, time-consuming and expensive”. The assignee of receivables from a foreign State may not know which State’s law governs the transaction, and, if the law of the assignor’s State applies, the assignee’s rights would be subject to the vagaries of that foreign law. This no doubt would greatly impede the development of such transaction.

宁夏回族自治区人民政府


宁夏回族自治区人民政府令第52号


　　《宁夏回族自治区发展散装水泥管理办法》，已经２００２年９月２８日自治区人民政府第９８次常务会议讨论通过，现予公布，自２００２年１２月１日起实施。

　　　　　　　　　　　　　　　　　　　　　　　　　　自治区主席　马启智
　　　　　　　　　　　　　　　　　　　　　　　　　　二00二年九月三十日

　　　　　　　　　　宁夏回族自治区发展散装水泥管理办法

第一章　总则





　　第一条　为了加快发展散装水泥，节约资源，减少环境污染，提高经济效益和社会效益，根据国家有关规定，结合本自治区实际，制定本办法。


　　第二条　本办法适用于本自治区行政区域内从事水泥生产、经营、运输、使用及管理的单位和个人。


　　第三条　发展散装水泥，应当坚持限制袋装，鼓励散装，全面规划，统一管理的原则。


　　第四条　自治区经济贸易委员会（以下简称自治区经贸委）是全区发展散装水泥管理工作的行政主管部门，自治区经贸委下设的自治区散装水泥办公室，是具体负责全区发展散装水泥管理工作的管理机构。
　　县级以上人民政府负责发展散装水泥管理工作的行政主管部门和管理机构，在业务上接受上级发展散装水泥管理工作的行政主管部门和管理机构的指导。


　　第五条　散装水泥行政主管部门和管理机构的主要职责是：
　　（一）贯彻执行发展散装水泥的法规、规章和政策。
　　（二）编制散装水泥的发展规划及年度计划。
　　（三）负责预拌混凝土的发展规划及管理工作。
　　（四）负责散装水泥及预拌混凝土设施、设备购建项目的审核工作。
　　（五）负责征收、管理和使用发展散装水泥专项资金（以下简称专项资金）。
　　（六）负责散装水泥及预拌混凝土工作的统计、宣传、信息交流、专业培训和新技术、新工艺、新设备的推广应用。
　　（七）负责对散装水泥市场的监督管理。


　　第六条　各级有关行政主管部门应当按照各自的职责，配合散装水泥行政主管部门做好发展散装水泥的管理工作。
　　（一）建设行政主管部门在颁发施工许可证和进行工程验收时，应当配合散装水泥行政主管部门做好专项资金的收缴工作。
　　（二）公安部门应当给进入市区施工的散装水泥运输车、混凝土搅拌车办理进入市区的有关通行证件，并划定行驶路线。
　　（三）散装水泥专用运输车、混凝土搅拌车的养路费按同类载重货车应交养路费的３０％计征；散装水泥专用运输车、混凝土搅拌车免收过路费、过桥费。


　　第七条　对在散装水泥科研开发、新技术开发等发展散装水泥工作中做出突出贡献的单位和个人，散装水泥行政主管部门应给予表彰或者奖励。

第二章　散装水泥的生产与销售





　　第八条　水泥生产企业（包括水泥粉磨站）应当采取措施供应散装水泥。
　　水泥生产企业应当配置散装水泥发放设施和散装水泥运输装备。
　　扩建和改建的水泥生产企业，必须按旋窑生产线５０％以上，立窑生产线２０％以上配备散装水泥生产设施。
　　新建的水泥生产企业（含新建生产线），散装水泥设施能力必须达到生产能力的７０％以上。


　　第九条　新建、扩建和改建的水泥生产项目，必须坚持生产项目与散装水泥生产设施同时设计、同时施工、同时投产。审批水泥生产项目，应由散装水泥行政主管部门签署意见，未达到要求的，有关部门不得批准建设。


　　第十条　工程建设和施工单位应积极使用预拌混凝土。设区的市及其他城市应按照国家有关规定，分别在２００３年１２月３１日和２００５年１２月３１日和２００５年１２月３１日以前实现禁止在城区内建筑施工现场搅拌混凝土的发展目标。


　　第十一条　预拌混凝土搅拌站和一、二、三级预制构件厂必须全部使用散装水泥。


　　第十二条　生产、销售、运输、使用散装水泥的单位和个人，必须保证生产、装卸、运输、储存、使用水泥的设施设备符合安全和环境保护的要求。


　　第十三条　水泥生产企业必须加强对散装水泥均化、化验和计量的管理，保证散装水泥的质量合格，计量准确。


　　第十四条　水泥生产、经营、使用单位必须按照国家和自治区散装水泥统计的有关规定，按时报送统计报表。

第三章　专项资金的征收与使用





　　第十五条　对水泥生产企业和使用单位按下列标准征收专项资金：
　　（一）水泥生产企业销售袋装（包括纸袋、复膜塑编袋、复合袋等，下同）水泥的，按照每吨１元标准征收专项资金。
　　（二）使用袋装水泥的单位，按照每吨３元征收专项资金。
　　农村农民新建、改建、扩建自用住房免征专项资金。
　　生产袋装水泥企业、水泥制品企业缴纳的专项资金在管理费用中列支；使用袋装水泥的单位缴纳的专项资金计入建安工程成本。


　　第十六条　工程建设使用袋装水泥的，由建设单位在工程开工前，按工程建设概算预计袋装水泥使用量预缴专项资金。
　　水泥生产企业在每月１０日前，按袋装水泥的销售量向散装水泥行政主管部门缴纳专项资金。


　　第十七条　专项资金可委托有关部门代征，代征手续费按实际入库数额的２‰，由当地财政部门按照规定计提和拨付，纳入预算管理。
　　专项资金应由工程建设单位缴纳，不得向施工单位征收。
　　禁止对使用本行政区域内和本行政区域外生产的袋装水泥征收不同标准的专项资金。


　　第十八条　建设单位或其他使用单位预缴的专项资金在工程竣工之日起３０日内，凭有关部门批准的工程决算以及购进散装水泥原始凭证等资料，经原预收专项资金部门和当地财政部门核实无误后，办理专项资金清算手续。
　　设区的市散装水泥行政主管部门征收的专项资金，按实际征收额２５％的比例上缴自治区散装水泥行政主管部门。


　　第十九条　工程建设单位和水泥制品生产企业不得用伪造、涂改、冒用购买散装水泥或者预拌混凝土发票的手段，要求退还或者少缴专项资金。


　　第二十条　专项资金实行收支两条线管理，专款专用，年末结余可结转下年度使用，主要用于：
　　（一）新建、扩建和改建散装水泥、预拌混凝土、预拌砂浆专用设施。
　　（二）购置和维修散装水泥、预拌混凝土、预拌砂浆设备。
　　（三）散装水泥、预拌混凝土、干混砂浆建设项目贷款贴息。
　　（四）散装水泥、预拌混凝土、干混砂浆的科研与新技术开发、推广。
　　（五）发展散装水泥及预拌混凝土工作的宣传、奖励。
　　（六）代征手续费。
　　（七）经财政部门批准用于与发展散装水泥有关的其他开支。


　　第二十一条　申请专项资金用于散装水泥、预拌混凝土、干混砂浆设施、装备建设或改造项目的，按下列程序办理：
　　（一）由使用单位或个人向散装水泥行政主管部门提出书面申请及项目建设可行性报告。
　　（二）散装水泥行政主管部门应当组织专家对项目建设可行性报告进行审查。
　　（三）基本建设、技术改造项目和科研开发项目，应当按国家规定的审批程序和管理权限办理。
　　（四）经散装水泥行政主管部门审查批准后，报同级财政部门审批，纳入专项资金年度预算。
　　（五）财政部门根据专项资金年度预算拨付项目资金。


　　第二十二条　专项资金属政府性基金，除国家和自治区规定外，任何地方、部门和单位不得截留、挤占、挪用和减免专项资金。
　　散装水泥管理机构的管理经费由同级财政部门从正常预算经费中核拨。


　　第二十三条　财政、审计、监察部门依法对专项资金的征收、使用和管理实施监督检查。
　　征收专项资金，必须统一使用自治区财政厅印制的政府性基金收费票据。

第四章　罚则





　　第二十四条　违反本办法第十条规定，使用现场搅拌方式进行施工的，由县级以上人民政府建设行政主管部门给予警告，责令限期改正；逾期不改正的，处以１０００元至１００００元的罚款。


　　第二十五条　违反本办法第十一条规定，预拌混凝土搅拌站和一、二、三级预制构件厂未全部使用散装水泥，由散装水泥行政主管部门给予警告，责令限期改正；逾期不改正的，处以２０００元至１００００元的罚款。


　　第二十六条　违反本办法第十五条规定，销售袋装水泥的水泥生产企业、使用袋装水泥的单位，不按规定及时足额缴纳专项资金的，由散装水泥行政主管部门及其委托的单位督促补缴，并从逾期之日起每日加收应缴未缴专项资金万分之五的滞纳金。


　　第二十七条　违反本办法第十九条规定，工程建设单位和水泥制品生产企业采用伪造、涂改、冒用购买散装水泥或者预拌混凝土发票的手段，达到退还或者少缴专项资金目的的，由散装水泥行政主管部门责令退回所骗取的专项资金或者补缴专项资金，并处以１０００元至１００００元的罚款。


　　第二十八条　违反本办法第二十二条第一款规定，截留、挤占、挪用和减免专项资金的，由散装水泥行政主管部门责令限期改正，逾期不改正的，由其所在单位或上级行政主管部门，对直接负责的主管人员和其他直接责任人员依法给予行政处分。


　　第二十九条　违反本办法，依法应由财政、质量技术监督、环保等部门给予行政处罚的，由上述部门依据有关法律、法规、规章的规定予以处罚。


　　第三十条　当事人对行政处罚决定不服的，可以依法申请行政复议或提起行政诉讼，逾期不申请复议、不起诉、又不履行行政处罚决定的，由作出处罚决定的机关申请人民法院强制执行。


　　第三十一条　散装水泥行政主管部门和散装水泥管理机构的工作人员玩忽职守、滥用职权、徇私舞弊的，由其所在单位或者上级行政主管部门给予行政处分；构成犯罪的，由司法机关依法追究刑事责任。

第五章　附则




　　第三十二条　本办法自２００２年１２月１日起施行。


　　第三十三条　《宁夏回族自治区散装水泥管理办法》（宁政发［１９９７］５５号）同时废止。