A mainland citizen , who was formerly employed as a director of a listed company s subsidiary , was charged and brought to the court for his alleged involvement in a us 2 . 85 million about hk 22 million letters of credit fraud 一名曾受聘为上市公司附属机构董事的内地居民，涉嫌参与一宗信用状诈骗案，骗取银行二百八十五万美元约二千二百万港元信用状贷款，被廉政公署落案起诉，并被带往法庭应讯。
As with many other corporate failures , the collapse of enron in late 2001 involved failures with directors and senior executives , professional advisers and auditors , the misappropriation of company funds and credit frauds 二零零一年底enron公司倒闭，是企业管理失败的典型案例，事件揭露enron公司的董事高层行政人员专业顾问核数师均涉嫌滥权失职，部分更被指挪用公司款项和以欺诈手段骗取贷款等。
A former director and deputy general manager of a subsidiary of a publicly listed company was sentenced to three years and four months imprisonment for a us 31 . 5 million about hk 246 million letters of credit fraud based on bogus commercial transactions 一名上市公司附属公司的前董事兼副总经理，利用虚假商业交易文件，诈骗多间银行合共三千一百五十万美元约二亿四千六百万港元信用状贷款，被判入狱三年四个月。
This part expounds what the principle of the abstraction and independence of the letter of credit is , analysis the necessity of being about the principle and the principle objectively protects the illegal beneficiary that lead to the overflow of the letter of credit fraud 阐述什么是独立抽象性原则，分析该原则存在的必要性以及该原则在客观上形成了对不法受益人的“保护” ，从而导致信用证欺诈的泛滥，对参与国际贸易各方造成巨大损害。
Finally , i bring forth some cases which does not apply fraud exception even there are letter of credit frauds in order to protect the principle of the abstraction and independence of the letter of credit and the profit of the persons who participate in the letter of credit transaction with good faith 最后，出于对独立抽象性原则的尊重以及对善意的信用证交易参加人的保护，提出了即使存在信用证欺诈，也不适用例外原则的几种情况。第三章是欺诈例外原则法律效果的实现。
As with many other corporate failures , the collapse of enron in late 2001 involved failures with directors and senior executives , professional advisers and auditors , the misappropriation of company funds and credit frauds . business sector cases investigated by us also reflect a noticeable trend of the increasing involvement of senior executives and professional advisers of companies 二零零一年底enron公司倒闭，是企业管理失败的典型案例，事件揭露enron公司的董事、高层行政人员、专业顾问、核数师均涉嫌滥权失职，部分更被指挪用公司款项和以欺诈手段骗取贷款等。
In order to protect the profit of the applicant and the issuing bank and maintain the impartial and reasonable order of international trade , some nations prescribe that there should be fraud exception when there are frauds of letter of credit in the light of maintaining the principle of the abstract ion and independence of the letter of credit fraud exception is not the denial of the principle of the abstraction and independence of the letter of credit , it is the complement of the principle of the abstraction and independence of the letter of credit 面对信用证欺诈的泛滥，为了最大限度地保护申请人以及开证行的利益，维护公平合理的国际商业秩序，一些国家的判例和成文法对此作出了适当的反应，在肯定信用证独立抽象性原则的前提下，认为当出现信用证欺诈时，应当允许该原则有例外? ?欺诈例外。欺诈例外原则不是对信用证独立抽象性原则的否定，而是该原则必要的补充。
