内保外贷是跨境融资中一种较为常见的方式，尤其是在内地企业「走出去」的过程中备受青睐。例如，香港子公司（或关联公司）可以透过合资格的内地母公司担保获得融资，便于解决境外公司运营资金的需求。

上述概念应用在实际情况就是：例如一间内地的母公司A，在香港经营一间子公司B。B公司在日常运营中需要资金周转，例如提前交货、支付供货商或者日常运转。但由于B公司在香港成立时间较短，或者香港的银行对B公司的规模有一定要求，导致B公司难以在短期内获得香港银行授信。

此时A公司便可以向内地银行申请内保外贷，在A公司提交保证金后，内地银行会作为担保人向香港银行开立保函，作为承担付款责任的担保凭证。香港银行收到保函后便会向B公司发放贷款，解决了B公司的融资需求。

请查看以下双语例句：

为提高决策效率，有效利用境外资金市场解决公司境外投资和境外项目建设资金需求，降低融资成本，本公司于2015年度股东大会审议通过了《关于公司为境外控股子公司提供内保外贷业务的议案》，即从股东大会通过上述事项之日起至召开2016年度股东大会止，本公司为特殊目的在境外设立的全资或控股子公司提供内保外贷业务，在最高不超过20亿美元担保额度总额内发生的具体担保事项，授权公司董事会作出决策，并逐笔履行信息披露义务。根据上述决议，截止报告日，公司对境外全资子公司提供内保外贷业务总余额为62,771万美元。

In order to improve the efficiency of decision-making, utilise the foreign capital market effectively to meet the capital needs of overseas investment, overseas project construction and reduce the financing costs, the 2015 annual general meeting of Zijin Mining Group Co., Ltd.* (the “Company”) passed the proposal in relation to the provision of internal guarantee and external loan financing to the Company’s overseas subsidiaries, i.e. during the period from the date of passing the abovementioned proposal to the date of convening the 2016 annual general meeting, the Company can provide internal guarantee and external loan financing to its overseas wholly-owned subsidiaries or controlling subsidiaries set up for special purposes with a total guarantee amount not exceeding US$2 billion and authorise the board of directors of the Company (the “Board”) to make decisions on the specific matters of guarantee and fulfill the information disclosure obligations on a case-by-case basis. According to the abovementioned resolution, as at the reporting date, the total balance of the internal guarantee and external loan financing provided by the Company to its overseas wholly-owned subsidiaries was US$627,710,000.