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CDCS Specimen Paper - 2014

CDCS Specimen Paper - 2014
CDCS Specimen Paper - 2014

The Institute of Financial Services is a division of the ifs School of Finance, a registered charity incorporated by Royal Charter.

The International Chamber of Commerce (ICC) is the largest, most representative business organization in the world.

ifs Level 4 Certificate for Documentary Credit

Specialists (CDCS ?

)

Session code: Specimen paper Length of examination: 3 hours

______________________________________________________________________________

Instructions to candidates

1. Open this question paper and the supporting documentation when instructed to do so.

2. Answer all questions.

3. Use the examination answer sheets provided for your answers. Please do not note your

answers in this booklet or on the supporting documentation, as they will not be recorded.

4. Read the instructions on both sides of the answer sheet carefully.

5. Hand in all the examination materials before you leave the examination, including the

answer sheet, the question paper and the in-basket / simulation booklets, and have them checked by the invigilator. Failure to do so will invalidate your entry.

Information for candidates

1. This paper consists of two sections:

? Section A consists of 60 multiple-choice questions worth one mark each.

? Section B consists of 10 stand-alone analysis questions worth one mark each; 3 in-basket exercises, with 5 questions per in-basket, each question worth one mark; and 3 simulation exercises worth a maximum of five marks each.

2. Accompanying this question paper is a booklet of supporting in-basket documentation,

referenced to each corresponding set of in-basket questions, and a booklet of three simulation exercises.

3. In the questions in both Section A and Section B you should assume that, unless otherwise

stated, there are no bank holidays, Saturdays and Sundays are not banking days, and all transactions take place in the same year.

4. Unless otherwise stated, all credits referred to in this paper are irrevocable.

5. UCP 600 applies throughout.

6. Basic silent desktop calculators with + – x / % and memory functions are allowed. Scientific,

programmable or calculators with any additional functions are not allowed.

Section A

1. The buyer has the least risk by agreeing which of the following payment methods?

A Documentary credit.

B Payment in advance.

C Open account trading.

D Documentary collection.

2. An importer requires goods of a stipulated quality while the exporter requires certainty of payment.

Which of the following would best meet all requirements?

A A confirmed standby credit payable on demand calling for beneficiary's quality certificate.

B A confirmed documentary credit payable at sight calling for beneficiary's quality certificate.

C An unconfirmed documentary credit payable at sight with drafts on issuing bank calling for a

third-party quality certificate.

D A confirmed documentary credit available by acceptance with drafts drawn on confirming

bank calling for a third-party quality certificate.

3. Which documentary credit enables a beneficiary to obtain pre-shipment financing without impacting

his facility?

A Transferable.

B Red clause.

C Irrevocable, payable at sight.

D Confirmed irrevocable, payable at maturity.

4. Which of the following statements is correct regarding transferable documentary credits?

A The first beneficiary may request that confirmation be withheld from the transferred credit.

B The first beneficiary may cancel the transferred credit without the second beneficiary's

consent.

C A transferred credit can be transferred at the request of the second beneficiary to any

subsequent beneficiary.

D The transferred credit may expire in the second beneficiary's domicile on the expiry date of

the first beneficiary's credit.

5. If a credit states that GBP 10,000 may be drawn each month during its one-year validity, then the

credit is:

A clean.

B revolving.

C evergreen.

D transferable.

6. In accordance with UCP 600, which of the following terms may not be altered when transferring a

documentary credit?

A Credit amount.

B Required documents.

C Period for presentation.

D Amount of insurance cover.

7. Where a documentary credit includes a shipping schedule and an instalment is not shipped within

the stipulated period, which of the following statements concerning the documentary credit is

correct?

A It continues to be available for that instalment only.

B It continues to be available for that and future instalments.

C It ceases to be available for that instalment only.

D It ceases to be available for that and future instalments.

8. A cumulative, revolving documentary credit for USD 22,500 allows full monthly drawings and is valid

for one year. Full monthly drawings were made during the first, second, fourth, fifth and seventh months and there have been no other drawings. In the last month of the documentary credit’s

validity, what is the maximum value that can be drawn?

A USD 22,500.

B USD 112,500.

C US

D 157,500.

D USD 180,000.

9. Which of the following percentages represents the minimum insured value on the insurance

document, unless otherwise stated in the documentary credit?

A 100%.

B 105%.

C 110%.

D 115%.

10. In accordance with UCP 600, all the following statements relating to commercial invoices are correct

except that they must:

A be manually signed by the beneficiary.

B be made out in the name of the applicant.

C appear to have been issued by the named beneficiary.

D indicate the description of goods corresponding with the documentary credit.

11. Uniform rules to govern documentary credit transactions were introduced for all of the following

reasons except to:

A comply with international law.

B avoid disputes and misunderstandings.

C ensure consistency of approach across banks.

D obtain a common interpretation of documentary credits.

12. An advising bank receives the beneficiary's request to partially transfer an irrevocable transferable

documentary credit, which is freely available and does not nominate a transferring bank. In

accordance with UCP 600, the advising bank:

A may transfer the documentary credit as requested.

B may transfer the documentary credit only in its entirety.

C should request the issuing bank to authorise a partial transfer.

D should obtain the issuing bank's authorisation to act as the nominated transferring bank.

13. Which of the following statements is not correct for a credit that is subject to UCP 600?

If the credit:

A prohibits transhipment, an air transport document may indicate that transhipment will or may

take place.

B requires a bill of lading indicating freight prepaid, a notation of freight prepaid as per charter

party is acceptable.

C calls for one original rail transport document, presentation of a rail transport document marked

‘duplicate’ is acceptable.

D calls for a multimodal transport document made out to order, an endorsement made by, for or

on behalf of the shipper is required.

14. Financial Action Task Force recommendations require banks to exercise due diligence in their

relationships with customers. Banks are required to have procedures in respect of all of the

following, except to:

A know their customers.

B know what the goods will be used for.

C know the beneficial owners of the parties to a transaction.

D understand the nature of any underlying business relationship to the transaction.

15. To avoid the possibility of committing a money laundering offence, documentary credit practitioners

should:

1. report any suspicion.

2. follow their bank's procedures.

3. stop any routine contact if they have a suspicion about a transaction.

4. not consider as suspicious any transaction from a branch of their bank in a high-risk country.

A 1 and 2 only.

B 1 and 3 only.

C 2 and 4 only.

D 3 and 4 only.

16. The ICC discourage sanction clauses in documentary credit transactions for all but one of the

following reasons. Which is the exception?

Because they may:

A be illegal.

B cause uncertainty for the beneficiary.

C cast a doubt on the bank's undertaking.

D give the bank discretion whether to pay or not.

17. By nominating a bank to incur a deferred payment undertaking without adding its confirmation, the

issuing bank:

A authorises the nominated bank to purchase or prepay documents.

B authorises the nominated bank to accept drafts under the usance agreement.

C allows the nominated bank to advance funds to the beneficiary upon demand.

D imposes an obligation on the nominated bank to honour or negotiate documents.

18. Which of the following banks must honour a complying presentation?

1. An issuing bank with which the documentary credit is available by acceptance.

2. A nominated bank under a freely negotiable credit payable at sight.

3. A confirming bank where the credit is available by sight payment and the nominated bank does

not pay.

4. A reimbursing bank that has issued a reimbursement undertaking.

A 1 and 3 only.

B 2 and 3 only.

C 1, 2 and 3 only.

D 1, 2 and 4 only.

19. When a bank has accepted a usance draft, it is responsible for effecting payment at maturity when:

A the draft is verified by the applicant.

B the draft is presented by the beneficiary.

C it has received funds from the issuing bank.

D it has received funds from the reimbursing bank.

20. Which of the following statements is correct regarding a deferred payment obligation?

Payment is made:

A only by the issuing bank.

B on the maturity date of the draft.

C upon presentation of complying documents.

D at a future date in accordance with the documentary credit.

21. Which of the following is not an undertaking of the confirming bank for a credit available by:

A sight payment – to pay at sight.

B deferred payment – to incur a deferred payment undertaking.

C negotiation – to negotiate with recourse time draft drawn by the beneficiary.

D acceptance – to honour a time draft drawn on nominated bank if the nominated bank does not

accept the time draft.

22. A beneficiary requests the confirming bank to purchase complying documents presented under a

deferred payment credit. In accordance with UCP 600, which of the following actions could the

confirming bank take?

1. Obtain the issuing bank's agreement prior to paying the beneficiary.

2. Refuse the beneficiary's request while undertaking to pay at maturity.

3. Prepay the deferred payment undertaking.

4. Obtain a recourse agreement from the beneficiary.

A 1 only.

B 4 only.

C 2 and 3 only.

D 3 and 4 only.

23. If a credit, available with the issuing bank, calls for a draft at 60 days after sight, it is available by:

A payment.

B negotiation.

C acceptance.

D deferred payment.

24. Two parties have agreed to trade and the seller requires the security of a documentary credit. The

buyer does not wish to pay for the goods until at least 30 days after their arrival at the discharge port. Given that the journey will take a maximum of two weeks, which of the following will best suit those requirements? A documentary credit available with a nominated bank at:

A 45 days after sight.

B 45 days after invoice date.

C 60 days after invoice date.

D 45 days after bill of lading date.

25. If a seller in country X wishes to receive payment from a buyer in country Y as soon as possible,

how should the documentary credit best be made available?

A Negotiation with a nominated bank in country X.

B Acceptance by the nominated bank in country X.

C Sight payment with the issuing bank in country Y.

D Sight payment with the nominated bank in country X.

26. The beneficiary requires the return of its accepted time drafts in order to discount them in the

market. Which of the following best meets the beneficiary’s needs?

A documentary credit available with the:

A issuing bank by acceptance.

B advising bank by negotiation.

C nominated bank by negotiation.

D confirming bank by deferred payment.

27. Which of the following is discouraged under UCP 600?

A The goods description field states ‘goods per the copy of the proforma invoice appended to

the credit which forms an integral part of the credit’.

B A copy of the sales contract is submitted with the credit application to the issuing bank and

there is no reference to such attachment within the credit application.

C The additional conditions field states that this credit is relative to sales contract XYZ and that

all documents must state ’details per purchase order 123 and contract XYZ’.

D A copy of the purchase order is provided to the issuing bank for information purposes only

and the goods description field of the credit application includes details of the purchase order.

28. An issuing bank notifies the beneficiary that the applicant has ceased trading and that the

documentary credit is cancelled and that cancellation shall be effective ten days after the date of the issue of its cancellation notice. The beneficiary presents documents to the issuing bank that

otherwise fully comply with the credit terms fifteen days after the date of the cancellation notice.

The issuing bank:

A is obliged to honour the documents.

B may simply return the documents unchecked as the credit has now ceased to exist.

C should hold the documents unchecked and seek further instructions from the beneficiary.

D may refuse the documents as more than ten days have elapsed since the issue of its

cancellation notice.

29. Which of the following documents must be presented to the carrier to obtain release of the

underlying goods?

1. Air transport document.

2. Bill of lading.

3. Charter party bill of lading.

4. Non-negotiable sea waybill.

A 1 and 2 only.

B 1 and 4 only.

C 2 and 3 only.

D 3 and 4 only.

30. A marine bill of lading acts as:

1. an acknowledgement of receipt of the goods by the carrier.

2. evidence of a contract of carriage.

3. a document of title for the goods.

4. evidence of the contract between the seller and the forwarding agent.

A 1 and 4 only.

B 2 and 3 only.

C 1, 2 and 3 only.

D 2, 3 and 4 only.

31. Which of the following do not constitute partial shipment for goods shipped from the same place to

the same destination?

Presentation of:

1. a courier receipt evidencing receipt of two separate packages.

2. a road transport document indicating two different trucks.

3. two separate courier receipts dated at different times of the same day by the same courier service.

4. two separate road transport documents indicating the same date of shipment but each indicating a different truck.

A 1 and 2 only.

B 1 and 3 only.

C 1, 2 and 3 only.

D 3 and 4 only.

32. A documentary credit calls for invoices for the full CIF value and insurance certificate covering all

risks. Documents presented include invoices for the CIF value of USD 150,000 less discount of USD 25,000; a bill of lading evidencing shipment on 10 February; and insurance policy, issued on

11 February, for USD 137,500 and effective from 09 February covering Institute Cargo Clauses A.

According to UCP 600, all of the following statements are correct except:

A the insurance policy is acceptable.

B the insurance covers shipment period.

C the amount of the insurance cover is sufficient.

D the risks covered by insurance document are acceptable.

33. Which of the following documents must be signed?

A Packing list.

B Certificate of origin.

C Commercial invoice.

D Weight specification.

34. A credit is payable against drafts drawn at 30 days after bill of lading date and requires shipment to

be effected from any European port.

The bill of lading indicates receipt of the goods by the carrier on 11 June XXXX, an on-board

notation for vessel ‘A’ dated 13 June XXXX at Felixstowe, and transhipment at Hamburg with an on board notation for vessel ‘B’ dated 16 June XXXX which has been subsequently amended by the carrier to read as 15 June XXXX. The maturity date for the draft is:

A 11 July XXXX.

B 13 July XXXX.

C 15 July XXXX.

D 16 July XXXX.

35. A documentary credit calls for the beneficiary's invoice in three copies. Which of the following

requirements is mandatory for a complying presentation?

A All must be signed.

B All must be original.

C At least one of the three must be signed.

D At least one of the three must be original.

36. In accordance with ISBP, an invoice may show:

1. deduction for a discount not stated in the credit.

2. over-shipment of goods provided they are stated to be free of charge.

3. shipment of goods not called for in the credit.

4. shipment of goods not called for in the credit provided they are stated to be free of charge.

A 1 only.

B 2 only.

C 1 and 3 only.

D 2 and 4 only.

37. A documentary credit is issued for approximately GBP 40,000 with drafts at 30 days from date of

shipment. Documents are presented on 22 September with bills of lading dated 01 September.

Which of the following drafts would comply?

1. 30 days from 01 September for approximately GBP 40,000.

2. 30 days from date of shipment for GBP 38,000.

3. Due 01 October for GBP 42,000.

4. 30 days from bill of lading date 01 September for GBP 44,000.

A 1 and 2 only.

B 1 and 3 only.

C 2 and 4 only.

D 3 and 4 only.

38. An irrevocable confirmed documentary credit cannot be amended or cancelled without the

agreement of the:

A beneficiary and applicant.

B confirming bank and issuing bank.

C applicant, confirming bank and issuing bank.

D beneficiary, confirming bank and issuing bank.

39. A documentary credit requires the bill of lading to state the name and address of the carrier’s agent

at the port of discharge. To comply with the credit terms, the agent:

A can be at any location in the world.

B must be located at the port of discharge.

C must be located in the same country as the port of discharge.

D must be located in the same geographical area as the port of discharge.

40. A buyer wishes to import 300 sports cars from their supplier over a three month period. Import

regulations will only allow a maximum of 100 sports cars to be shipped into the country each month by the buyer without the imposition of import duties and port-to-port shipment takes a maximum of ten days.

Which of the following shipment schedules will best protect the buyer from the imposition of import duties?

A 100 cars in January, 100 cars in February, 100 cars in March.

B 100 cars in the middle of January, 100 cars in the middle of February, 100 cars in the middle

of March.

C 100 cars by the end of January, 100 cars by the end of February, 100 cars by the end of

March.

D 100 cars at the beginning of January, 100 cars at the beginning of February, 100 cars at the

beginning of March.

41. A confirming bank receives a documentary credit containing the following additional condition:

’carrying vessel must not be older than 15 years’. Upon receipt of the documents from the

beneficiary, the confirming bank must:

A look for this statement on one of the documents.

B deem such a condition as not stated and disregard it.

C require the beneficiary to issue a statement of compliance.

D refuse payment to the beneficiary until receipt of the issuing bank's clarification.

42. In accordance with UCP 600, which of the following documents is not acceptable in a documentary

credit issued on 01 March with documents presented on 01 June and expiring on 10 June?

A Certificate of origin dated 28 February.

B Third party certificate of quality dated 02 June.

C Weight certificate issued by the beneficiary dated 15 May.

D Bills of lading evidencing third party as consignor dated 28 May.

43. A reimbursing bank has received a valid claim under its reimbursement undertaking and is

simultaneously instructed by the issuing bank not to honour the claim. In accordance with the URR 725, the reimbursing bank should:

A request the claiming bank to cancel the claim.

B instruct the claiming bank to contact the beneficiary.

C honour the claim and debit the issuing bank's account.

D dishonour the claim as per the issuing bank's instruction.

44. At the request of the issuing bank, a reimbursing bank has issued its reimbursement undertaking in

favour of a nominated bank. The beneficiary notify the nominated bank of the documentary credit and subsequently presents documents direct to the issuing bank for settlement.

What best describes the action that the issuing bank should now take?

A Check the documents and, if compliant, make payment to the beneficiary through the

reimbursing bank.

B Check the documents and, if compliant, make payment to the beneficiary and seek

cancellation of the reimbursement undertaking.

C Return the documents to the beneficiary and request that documents be presented through

the nominated bank.

D Return the documents to the beneficiary and request that documents be presented to the

reimbursing bank to enable the reimbursement undertaking to be utilised.

45. If a bank requests that an electronic record be re-presented because the initial presentation appears

to be corrupted, the:

A date of the re-presentation becomes the new presentation date.

B beneficiary has 21 calendar days to re-present the electronic record.

C time for examination is suspended and resumes when the re-presented records are received.

D re-presentation may be with paper documents even if the documentary credit calls for

electronic records.

46. A documentary credit pre-advice is issued on 01 March for USD 510,000 with the following terms

and conditions:

Partial shipment allowed.

Latest shipment date 30 April.

Expiry date 15 May.

On 02 March the applicant requests an amendment prohibiting partial shipment and extending the expiry date to 30 May. In accordance with UCP 600, what action must the issuing bank take?

A Clarify with the applicant the period for presentation.

B Issue the documentary credit incorporating all the amendments.

C Issue the documentary credit incorporating only the extended expiry date.

D Issue the documentary credit as originally instructed, without amendments.

47. Documents presented to the issuing bank have been found discrepant. The bank has left a

message for the applicant to discuss the discrepancies.

The bank should:

A return the documents to the presenter.

B continue to hold the documents until discussion with the applicant. No further action is

required.

C send notice of refusal to the presenter, listing all discrepancies and current disposition of the

documents.

D send notice of refusal to the presenter without listing discrepancies, as the applicant has not

been consulted.

48. Which of the following statements are correct in relation to documentary credit risks?

1. The advising bank incurs payment risk by advising an unconfirmed credit.

2. A negotiating bank is not concerned with issuing bank counterparty risk when making payment to

the beneficiary.

3. The confirming bank’s main risk is that of non-reimbursement by the issuing bank after effecting

the payment to the beneficiary.

4. A reimbursing bank that has not issued a reimbursement undertaking does not have any risk

related to the credit.

A 1 and 2 only.

B 1 and 4 only.

C 2 and 3 only.

D 3 and 4 only.

49. When a bank confirms an irrevocable transferable documentary credit, it assumes the credit risk of

which party?

A The applicant.

B The issuing bank.

C The first beneficiary.

D The second beneficiary.

50.

The issuing bank of a sight documentary credit issues an indemnity to a shipping company authorising the release of goods to the importer prior to presentation of documents. Documents subsequently received are discrepant. What action must the issuing bank take?

1. Seek agreement from the shipping company to cancel the indemnity.

2. Send a rejection notice to the presenting bank.

3. Approach the applicant for a waiver of the discrepancies.

4. Pay the presenting bank.

A 2 only.

B 4 only.

C 1 and 4 only.

D 2 and 3 only.

51. When an advising bank adds its confirmation to a documentary credit, which of the following risks

has the beneficiary mitigated?

1. Issuing bank.

2. Foreign exchange.

3. Political.

4. Fraud.

A 1 and 3 only.

B 1 and 4 only.

C 2 and 3 only.

D 2 and 4 only.

52. Which of the following statements does not relate to documentary credit risks?

A The issuing bank may try to mitigate the risk of non-reimbursement from the applicant by

retaining title to the goods.

B In the event of failure of the issuing bank, the beneficiary may need to rely on payment

directly from the applicant.

C A forward foreign exchange contract may provide a hedge against a difference in exchange

rates to the issuing bank.

D The issuing bank may not be able to honour its obligation to pay on the maturity date due to

governmental action.

53. The beneficiary can mitigate the risk of ‘force majeure’ by requesting that the documentary credit be

made available with:

A any bank.

B the issuing bank.

C the advising bank.

D the confirming bank.

54. Documents, including the CMR consigned to the issuing bank, have been delayed in transit

between the confirming bank and the issuing bank. The applicant requires the goods urgently and therefore requests from the issuing bank a:

A delivery order.

B letter of indemnity.

C performance guarantee.

D shipping company guarantee.

55. A third-party supplier requires a notice of assignment of proceeds from the nominated bank prior to

shipping the goods. This notice of assignment:

A is an irrevocable undertaking to pay the third-party supplier.

B authorises the third-party supplier to perform the role of the beneficiary.

C guarantees payment upon presentation of documents by the third-party supplier.

D is a conditional undertaking from the nominated bank to pay the third-party supplier from

proceeds, if any, payable under the credit.

56. To clear the goods in the absence of an original bill of lading, which document should the applicant

request from the issuing bank?

A An indemnity.

B A delivery order.

C A payment guarantee.

D A shipping company guarantee.

57. Under a confirmed credit established in favour of a corporate beneficiary on a syndicated basis, all

of the following aspects will be commonly covered by the syndicate agreement except:

A the handling of discrepant documents.

B the handling of commercial disputes between the corporate beneficiary and the applicant.

C whether the other syndicate banks will wish to approve the text of the credit and amendments.

D whether the lead bank's checking of documents will be acceptable to the other syndicate

banks.

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