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            註一:信用狀統一慣例;台灣金融研訓院
            註二:    New queries from the May 2001 meeting of the Banking

                   Commission, Documentary Credit
                   Sep. 2001                       Insight Vol.7 No.3 Jul.-

            註三:    ICC Banking Commission Meeting on Sep. 18, 1992, ICC
                   Doc.470-37/104
            註四:    ICC Banking Commission Coll  ected Opinions 1995-2001,

                   R399, ICC Publication No  Transferable credits and the UCP500, answer of   .632, June 2002; P.104

            註五:摘錄自
                   Issue 4 under sub-Article 48(a), ICC Commission on
                   Banking Technique and Pr  actice, Oct. 30 2002

            註六:摘錄自         Transferable credits and the UCP500, answer of

                   Issue 2 under sub-Article 48(a), ICC Commission on
                   Banking Technique and Pr  actice, Oct. 30 2002
            註七:摘錄自         Transferable credits and the UCP500, answer of

                   Issue 2 under sub-Article 48(c), ICC Commission on

                   Banking Technique and Pr  actice, Oct. 30 2002
            註八:摘錄自         Transferable credits and the UCP500, answer of
                   Issue 3 under sub-Article 48(a), ICC Commission on

                   Banking Technique and Pr  actice, Oct. 30 2002
            註九:    “  摘錄自  Transferable credits and the UCP500, answer of   e 48(d) ,ICC Commission on

                   Issue 2 under sub-Articl



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